International Journal of Economics, Finance and Management Sciences

Volume 8, Issue 3, June 2020

  • Determinants of Tax Compliance: A Case of Nekemte Town Category ‘C’ Business Profit Tax Payers

    Dereje Birhanie Jemberie

    Issue: Volume 8, Issue 3, June 2020
    Pages: 89-97
    Received: 24 March 2020
    Accepted: 28 April 2020
    Published: 3 June 2020
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    Abstract: This study is designed to investigate the determinants of tax compliance in a case of category “C” business profit taxpayers in Nekemte town. To achieve the designed objectives the study employed a quantitative approach. Necessary data for the study were gathered via questionnaire and reviewing necessary documents. To do this the researcher took ou... Show More
  • Non-linear Effects of Investment in Road Infrastructure on the Structural Competitiveness of the Economy: The Case of Burkina Faso

    Sigue Moussa

    Issue: Volume 8, Issue 3, June 2020
    Pages: 98-107
    Received: 15 May 2020
    Accepted: 29 May 2020
    Published: 8 June 2020
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    Abstract: This article assesses the non-linear effects of investment in road infrastructure on the structural competitiveness of the economy of Burkina Faso. After selecting a period from 1980 to 2015, we estimated two econometric models. These are the quadratic estimation and that of the spline. The results obtained revealed a non-linearity between the stru... Show More
  • Islamic Banking: A Comparative Survey with Christianity and Conventional Banking

    Ubesie Madubuko Cyril, Ugah Helen, Ukwuezue Sylvanus Ucheson

    Issue: Volume 8, Issue 3, June 2020
    Pages: 108-111
    Received: 16 September 2019
    Accepted: 26 May 2020
    Published: 8 June 2020
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    Abstract: Nigeria as a secular state is dominated by Christianity and Islam hence the name Islamic Banking raises curiosity. This study is purely a theoretically based discussion on Islamic accounting, banking and finance in Nigeria. Nigeria is generally recognized and widely referred to as the ‘giant of Africa’. Again, she is being recognized and looked upo... Show More
  • Routines and Incentives, and Their Influence on Compliance with the Doctrinal Principles of Fisheries Cooperatives

    Ana Laura Bojorquez Carrillo, Victor Manuel Villasuso Pino, Idalia Amparo de los Santos Briones

    Issue: Volume 8, Issue 3, June 2020
    Pages: 112-121
    Received: 16 July 2018
    Accepted: 8 August 2018
    Published: 17 June 2020
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    Abstract: Fisheries cooperatives play an important role in Mexico, given that they are capable of generating employment, supplying food, stimulating local commerce, and promoting democracy and social integration in the communities where they operate. Fisheries production cooperatives form part of a sector called the social economy. Nevertheless, like all org... Show More
  • New Subjects of Entrepreneurship in Russia – Self-Employed Persons

    Tokar Efim Yakovlevich

    Issue: Volume 8, Issue 3, June 2020
    Pages: 122-127
    Received: 22 May 2020
    Accepted: 12 June 2020
    Published: 29 June 2020
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    Abstract: The article is dedicated to novelties in regulation of entrepreneurship in the Russian Federation, regulation of rights of individuals residing in the Russian Federation and a number of other states: Kazakhstan, Armenia, Kyrgyzstan, and Belarus, to carry out professional activities and receive incomes in the self-employed status in conditions of ap... Show More