Authors:Abdallah salah Hasan Alseikh Abstract: This study aimed to review recent literature investigating the relationship between tax justice and tax compliance, which is considered one of the most important determinants of good tax governance in different parts of the world. The descriptive analytical approach is used to review seminal work related to the topic, where focus is brought about Arab countries and how they have managed to try and maintain tax compliance rates as these have decreased drastically in the past few years. the current review found important results related to problems associated with decreased rates of tax compliance, where many emphasized the importance of tax justice (fairness) as one of the main factors that can help stop this deterioration among taxpayers. The research also focused on presenting some recommendations to apply in order to increase tax compliance rates, and can serve as input for different tax reforms in the future. PubDate: 2024-08-16 Issue No:Vol. 14 (2024)
Authors:Dr.Asaad Naffaa Alsulami Abstract: This study aims to evaluate the role of organizational culture in enhancing knowledge sharing among faculty members at the College of Business, University of Jeddah. A questionnaire was used as the study tool, distributed to a random sample of 68 faculty members at the College of Business. The data was processed using SPSS software. The study concluded with several key findings: there is a strong positive relationship between organisational culture and knowledge sharing within the college. The college provides the necessary infrastructure for knowledge sharing activities, such as programs and modern communication tools, and the administration encourages faculty members and staff to share knowledge among themselves. The study also found no statistically significant differences in faculty members’ attitudes towards the role of organisational culture in enhancing knowledge sharing based on academic rank. At the same time, there were significant differences based on age and years of experience. PubDate: 2024-07-30 Issue No:Vol. 14 (2024)