IJBED 2051-848X 2051-8498 https://doi.org/10.24052/IJBED/ 22 Volume 08 Issue 02 2020-11-01

182 https://www.ijbed.org/details&cid=182 2020-12-23 There have been many definitions of inclusion as it relates to the underserved and economic empowerment through entrepreneurship, but few of these definitions have focused specifically on persons with disabilities.  Purpose of Research- Many studies have looked at increasing economic empowerment through entrepreneurship for women, minorities, youth, seniors, immigrants, and rural residents throughout literature. The gap is, however, the lumping of all these categories has led to overlooking of specific challenges faced by persons with disabilities. This oversight on economic inclusivity has been magnified especially during the Coronavirus pandemic. Design/ Methodology- This study reviews literature in search of evidence to document programs, projects, and policies used in both developed and developing countries to address the overall challenges of inclusive entrepreneurship. The paper explores several entrepreneurial studies on the inclusivity of business ecosystems in the UK, USA, Sub-Saharan Africa, and India. It highlights public-private partnerships and impact investment as it relates to challenges in increasing inclusivity in businesses. Results/Findings- It was evident that there are many government policies and programs to support entrepreneurship in the USA, UK, Sub-Saharan Africa, and India, but limited empirical studies have been documented to evaluate the impact of these policies on entrepreneurship for persons with disabilities. 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183 https://www.ijbed.org/details&cid=183 2020-12-23 Penalty rates and probability of fraud detection are among the most important factors shaping taxpayer’s compliance. While the first of those factors may be directly controlled by tax authorities the second is usually indirectly influenced by the amount and efficiency of resources employed to detect tax evasion (Allingham, Sandmo 1972, p. 330). In order to increase fraud detection rate tax authorities may implement diversified strategies. They include inter alia the application of various methods to select taxpayers for tax audits. In most of the cases these methods are used interchangeably or complement each other. Although applied quite often in practice by tax authorities they are comparatively rarely addressed by the economists in their publications. In fact, literature sources on this topic are sparse and published mainly by the OECD. One of the methods used to select taxpayers for tax audits is based on the so-called external risk areas. In Poland, this method was introduced shortly after accession to the European Union as a tool of the external risk management strategy in the public administration. Both this strategy and audit targeting tools have evolved tremendously since its first implementation. This article attempts to evaluate the application of external risk areas to select taxpayers for tax audits in Poland. The author uses various indicators to measure the efficiency of tax audits and compare this efficiency taking into account different tax audit selection methods. Allingham, M. G., Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1, pp. 323-338. doi: 0.1016/0047-2727(72)90010-2. Ayres I., Braithwaite J. (1992). Responsive Regulation. Transcending the Deregulation Debate. Oxford: Oxford University Press. Compliance Risk Management Guide for Tax Administrations. 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MF-9Ps – Tax Audits and Verification Activites Conducted by Tax Offices in Poland; Documentation for the Year (2007) (Kontrole podatkowe i czynności sprawdzające przeprowadzone przez urzędy skarbowe w okresie od 01.01.2007 r. do 31.12.2007 r.). (2008). Warsaw (Warszawa): Ministry of Finance (Ministerstwo Finansów). MF-9Ps – Tax Audits and Verification Activites Conducted by Tax Offices in Poland; Documentation for the Year (2010) (Kontrole podatkowe i czynności sprawdzające przeprowadzone przez urzędy skarbowe w okresie od 01.01.2010 r. do 31.12.2010 r.). (2011). Warsaw (Warszawa): Ministry of Finance (Ministerstwo Finansów). MF-9Ps – Tax Audits and Verification Activites Conducted by Tax Offices in Poland; Documentation for the Year (2013) (Kontrole podatkowe i czynności sprawdzające przeprowadzone przez urzędy skarbowe w okresie od 01.01.2013 r. do 31.12.2013 r.). (2014). Warsaw (Warszawa): Ministry of Finance (Ministerstwo Finansów). Polish Risk management model (Polski model ryzyka). (2004). Warsaw (Warszawa): Ministry of Finance (Ministerstwo Finansów). Risk Management Guide for Tax Administrations. (2006). Brussels: European Commission. Fiscalis Risk Analysis Project Group. Report Concerning the Fulfilment of the Provisions of the National Compliance Plan by the Tax Offices; Documentation for the Year (2008) (Sprawozdanie o działaniach przeprowadzonych przez urzędy skarbowe w zakresie realizacji strategii zarządzania ryzykiem zewnętrznym za okres od 01.01.2008 r. – 31.12.2008 r.) (2009).  Warsaw (Warszawa): Ministry of Finance (Ministerstwo Finansów). Report Concerning the Fulfilment of the Provisions of the National Compliance Plan by the Tax Offices; Documentation for the Year (2010) (Sprawozdanie o działaniach przeprowadzonych przez urzędy skarbowe w zakresie realizacji strategii zarządzania ryzykiem zewnętrznym za okres od 01.01.2010 r. – 31.12.2010 r.) (2011). Warsaw (Warszawa): Ministry of Finance (Ministerstwo Finansów). Report Concerning the Fulfilment of the Provisions of the National Compliance Plan by the Tax Offices; Documentation for the Year (2013) (Sprawozdanie o działaniach przeprowadzonych przez urzędy skarbowe w zakresie realizacji strategii zarządzania ryzykiem zewnętrznym za okres od 01.01.2013 r. – 31.12.2013 r.) (2014). Warsaw (Warszawa): Ministry of Finance (Ministerstwo Finansów). Tax Administration (2015). Comparative Information on OECD and other advanced and emerging economies. Paris: OECD. Use of Random Audit Programs: Compliance Risk Management. (2004). Paris: OECD. Center For Tax Policy Administration.   https://www.ijbed.org/cdn/article_file/2020-12-23-22-34-44-PM.pdf Małgorzata Magdalena Hybka Tax compliance tax audit selection methods external risk management public administration 5699 61 1

184 https://www.ijbed.org/details&cid=184 2020-12-23 The aim of the current research is to examine how and to what extent existing e-government services in planning, managing, and delivering EU funds in Greece, can evolve into new open-government models. It also aims to examine how to effectively engage citizens and potential beneficiaries to participate in processes, such as policymaking or projects’ and funds’ allocation within the framework of the Partnership Agreement 2014/2020.  The study comprises of a combination of both secondary and primary data being selected from public bodies (managing authorities) and potential beneficiaries (public entities and citizens) searching their awareness, perceptions, concerns and attitudes on existing and possible future open government models. Findings show that respondents recognize the benefits of e-government services, yet they encounter difficulties using them, mostly due to the platforms’ technocratic language. 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185 https://www.ijbed.org/details&cid=185 2020-12-23 In 2015, the inflow of international remittances to Nigeria stood at $20.5 billion (World Bank, 2016). This represents 3.5% of the global flow and 58.5% of the Sub-Saharan Africa’s estimate. In spite of this increased flow, household poverty has remained pervasive in Nigeria. Previous studies have focused on the impact that aggregate remittances have on household poverty without considering the roles of the different types of remittances (cash, food and other remittances) on household poverty in Nigeria. This study was, therefore, designed to analyse the impact of the various types of remittances on household poverty across the rural and urban areas and the six geo-political zones of Nigeria. The study was premised on consumption theory which incorporates remittances as a form of income that affects household consumption. The methodology was similar to that of Mukherjee and Benson (2003). 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186 https://www.ijbed.org/details&cid=186 2020-12-23 The financial sector is the key player to enhance sustainable economic growth. Commercial banks play an important role to improve the performance of the financial sector of the economy and their profitability is closely connected to the soundness of the entire economy.  The purpose of this study is to determine the internal determinants (bank-specific) and external determinants (macro-economic) of profitability. In this regard, the study adopted a quantitative research design by using the panel data of 17 commercial banks of Pakistan over the period of 2014-2018. Internal factors analyzed in this study were Liquidity, Size, and Capital Adequacy. While external factors were Gross Domestic Product (GDP) and Inflation. The data was analyzed by using simple OLS regression and Tobin’s Q ratio. The analysis showed that GDP has a significant impact on profitability. 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187 https://www.ijbed.org/details&cid=187 2020-12-23 The study investigated the application of Forensic Accounting Skills on Tax Evasion Detection in Lagos State, Nigeria. Data were sourced with the aid of structured questionnaire administered on respondents. The sample size was 301 comprising forensic accountants and Lagos State Internal Revenue officials. Multiple regression analysis results show a positive nexus between Forensic Accounting skills and tax evasion detection as the t-calculated (4.579) is greater than the t-tabulated (0.000) at 5% significance level. The forensic accounting skills proxied by Detection, Prevention, Deterrence Skills (DPDS); Forensic Audit, Investigation, Interviewing Skills (FAIIS); Arbitration, Mediation, Litigation Skills (AMLS); Honesty, High Integrity, Communication Skills (HHICS) indicated by the individual level of significance of 0.000, 0.054, 0.054 and 0.122 respectively which are less than 5% acceptable level of significance also shows that there is a significant positive relationship in the effect of forensic accounting on tax evasion detection. The finding indicates the existence of tax evasion and that the application of forensic accounting will drastically lead to the reduction. This will enhance government’s accessibility to more revenue in meeting up with its constitutional responsibilities. The study recommends among others of the need for the government to institutionalize forensic accounting in the country for effective tax administration.     Akinadewo, I. S. & Akinkoye, E. Y. (2019). 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