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The Impact of Electronic Tax System on Tax Compliance of Vietnamese Small and Medium Enterprises
This study aims to assess the impact of the electronic tax system on tax compliance of Vietnamese small and medium enterprises. The research is based...
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The psychology of online shop** cart abandonment: a scrutiny of the current research framework and building an improved model of the online shopper journey
About two-thirds of all online shop** carts get abandoned, costing e-tailers substantial lost sales. Over the last two decades, consumer...
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Development and Prospect of Logistics in Hainan Free Trade Port
One of the key initiatives of China's reform and opening up is the construction of a free trade port in Hainan. The years 2021 to 2025 will be...
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Capacity pooling games in crowdsourcing services
In crowdsourcing services, employers often post some complex (or difficult) tasks that individual workers cannot complete independently. In this...
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(When) Is it Worth Investing in the Personal Service Encounter?
Many retail chains believe that the personal service encounter is the solution to declining sales figures. Via a large-scale study of Swedish fashion...
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Digital Consumption and Risks
This chapter delves into the psychological effects influencing consumer behavior in the digital marketplace, focusing on the certainty effect, loss...
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Pricing for online sellers with different payment schemes
Two types of payment schemes are available for consumers to shop** online. One is pay-to-order, the other is pay-on-delivery. The differences in...
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Cross-Border Tax Fraud as a Barrier to Sustainable Development
This chapter examines modern ways of committing international tax fraud and tax evasion. In this context, the challenges of transfer pricing and...
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Prioritization in Health Care: The Influence of Frames on Accepting Prioritization Criteria
Global pandemics, social and scientific developments such as growing and aging populations, novel and expensive health technologies, and improved...
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Mental accounting in tax liabilities
Mental accounting refers to a set of cognitive processes in which people code, categorize and evaluate money depending on where it came from and what...
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Taxation Principles and Concepts
This chapter describes the main principles and concepts of taxation. It discusses the definition of taxation and taxes, the main characteristics of a...
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Advance selling under deposit expansion and consumer’s valuation change
Motivated by the emerging practices of China's major e-commerce platforms, we investigate the effect of consumer’s valuation change, deposit...
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Impact of Reverse Logistics on the Shop** Experience of E-commerce Customers
Today, the retrieval of goods, production waste, and packaging is a common phenomenon that both traditional and online manufacturers, wholesalers,...
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Product recall effectiveness and consumers’ participation in corrective actions
Firms struggle to respond to product recalls and achieve high recall effectiveness, i.e., the percentage of affected consumers who participate in...
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A Narrative Analysis of Chinese Managers’ Personal Experiences
The chapter provides a detailed analysis of the narrative interviews developed with Chinese managers, senior managers, and government officials. The...