Browsing by Author "Nyamuyonjo, David"
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Item Knowledge absorptive capacity: do all its dimensions matter for export performance of SMEs?(World Journal of Entrepreneurship, Management and Sustainable Development, 2016) Mwesigye Ahimbisibwe, Godwin; Korutaro Nkundabanyanga, Stephen; Nkurunziza, Gideon; Nyamuyonjo, DavidIn this paper, we study the relationship between knowledge absorptive capacity (KAC) and export performance of developing country SMEs where empirical evidence is currently scarce. We particularly report the contribution of the four dimensions of KAC (knowledge acquisition capacity, assimilation capacity, transformation capacity and application capacity) to export performance. Given the impulsiveness of international business environment, knowledge is an important capability required by SMEs for competition in export markets (Kedia & Bhagat, 1998; Lopez & Rodriguez, 2005) - requiring internationalizing firms to recognize the value of external knowledge and also generate and apply it to commercial ends (Zahra and George 2002). Firms recognizing the importance of external knowledge perform better in exporting; manifest in their likelihood to devise and adapt their products, services and processes that continue to meet the needs of the evolving market (Kropp et al. 2006; Mehmet, 2008). The lack of knowledge has been cited as one of the possible factors explaining the marginal performance of exporting firms in emerging economies (Onyeiwu, 2011; Okello-Obura et al, 2008). But, while the importance of KAC of firms has been widely researched and documented since the influential paper of Cohen and Lenvinthal (1990), most research has concentrated on assessing its impact on the performance of large firms within their domestic markets (Rothermel & Alexandre, 2009; Jansen et al, 2005) as opposed to export markets; moreover, also ignoring its possibility to explain significant variances in performance of exporting SMEs in developing countries. Indeed, Onyeiwu, (2011) posit that the role of KAC has been underplayed by the literature on Africa’s economic growth.Item Tax compliance in a developing country Understanding taxpayers’ compliance decision by their perceptions(Journal of Economic Studies, 2017) Korutaro Nkundabanyanga, Stephen; Mvura, Philemon; Nyamuyonjo, David; Opiso, Julius; Nakabuye, ZulaikaThe purpose of this paper is to establish the relationship between perceived grounds for tax noncompliance or compliance behaviors and perceived tax compliance factors. Design/methodology/approach – The study employed a correlational and cross-sectional survey design seeking to understand tax compliance by taxpayers’ perceptions in Uganda. Data from 205 respondents to the questionnaire were analyzed using Statistical Package for Social Scientists and structural equation modeling with analysis of moment structures. Findings – Governmental effectiveness, transparent tax system (TTS) and voice and accountability (VA) are perceived grounds for tax compliance or non-tax compliance and, as indicators of tax administration significantly influence variances in tax compliance. Tax compliance in Uganda is indicated by perceived worth and distribution of public expenditure (WDPE), level of taxation, inequalities in the tax system and tax evasion. Research limitations/implications – No distinction is made between actual and potential taxpayers. Still, the results can contribute to our understanding of tax compliance puzzle from the behavioral angle. Factors such as perceived WDPE indicate a taxpayer’s compliance decision and factors such as governmental effectiveness explain that decision. Additional government policy requirements beyond greater enforcement actions by the tax authorities should be cultivated. Originality/value – Results contribute to extending the basic tax effort model by establishing the extent to which VA, TTS and governmental effectiveness (GEF) matter in a developing country context. The study presents tax compliance as a taxpayer’s decision that is informed by perceptions and shows that factors increasing the taxpayers’ perceptions about VA and GEF relate to the importance that their perceptions have in their tax compliance decisions.