Журнал бизнеса и экономики

In a quest to enhance efficiency in tax administration, Tanzania has adopted comprehensive reforms to modernize its tax system particularly through intensification of the use of ICT systems, such as Tax e-filing. Most literature has focused on user perception and effectiveness of tax E-filing from taxpayers’ side but little is known on the part of tax administrators. This paper assesses the perception of tax administrators on E-filing system for Arusha tax region in Tanzania. A sample size of 75 tax administrators from Tanzania Revenue Authority - Arusha branch. A multi-stage sampling strategy was employed. At the first stage, a non-probability sampling technique was adopted to select the required relevant number of tax officials from appropriate departments at the Tanzania Revenue Authority. At the second stage, selection of respondents at the level of each branch employed probability sampling technique in which once the eligible tax officials were listed, random selection was used to get the appropriate number relative to branch sizes. Findings revealed that tax administrators perceive the system to be largely effective with respect to parameters of information quality and system quality. However, improvement is still needed on precision, completeness on data uploading, usability and efficiency of the system. This calls for continuous improvement of the system, in particular the parameters of precision and completeness of data uploading as well as usability and efficiency to further enhance its effectiveness.

The purpose of this paper is to examine the relationship between job satisfaction, organizational commitment, and turnover intention in Vietnam’s textile and garment industry. In this study, a total of 1028 surveys were collected from employees in top-ten textile and garment companies to test the goodness of fit, measurement model, and structural model between constructs by using the partial least squares path modeling. The result identifies five key factors affect job satisfaction including compensation, safety climate, job characteristic, spiritual well-being, coworker relationship. Besides, job satisfaction and organizational commitment also have a significant and negative effect on employee turnover intention and marital status was found as the mediator to the relationship between organizational commitment and turnover intention. The results of this study are helpful for the managers in making the priority strategies to reduce the turnover rate and make Vietnam become an important part of the global supply chain in the textile and garment industry.

Social media usage has become pervasive and firms need to use it in their business to meet their goals and objectives. The purpose of this study is to examine how social media usage can help firms build new CRM capabilities and thus improve marketing strategies and business performance. In this study we investigate the impact of customer relationship management capabilities through interaction with customers in social networks on the performance of Ofogh Kourosh chain stores (a business firm group in Iran). The present study is descriptive in terms of method and applied in terms of purpose. The statistical community is Ofogh Kourosh stores and its customers who have interacted in social networks related to this company such as Instagram. Statistical data has been collected as based on the level of activity of the company and customers’ participation in the social network during 4 years from 2016 to 2020. We analyzed data from Ofogh Kourosh chain stores using Instagram as social media data and Tehran Stock Exchange and Securities Organization codal database for financial data during that period. we used Stochastic Frontier Analysis 4.1 and Stata14 for our descriptive and inferential statistics and analyzed our hypothesizes Highlights as the result of this analysis, it was confirmed that the social capabilities of customer relationship management have a positive effect on customer engagement and participation, as well as the performance of Ofogh Kourosh stores. We also concluded that customer engagement and participation has had a positive impact on the performance of Ofogh Kourosh stores in our research period.