Browsing by Author "Shakil, Mohammad Hassan"

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Behavioral Intention to Adopt Tech-Based Tax Return Submission: Evidence from a Developing Country
(Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021) Kabir, Mohammad Rokibul; Shakil, Mohammad Hassan; Muslim, Sadia
Despite being a developing country, the direct tax collection scenario in Bangladesh is very disappointing. Among the problems for such poor tax collection, the manual system of tax return submission is a significant one. The traditional system of tax collection involves a complex process and is not very convenient. It also creates a hassle for the concerned authorities in recording the accounts and details. Against this backdrop, the income tax authority of Bangladesh has started a tech-based online tax return submission system. This research explains the behavioral intention to adopt tech-based tax return submission by the taxpayers. Thus, the taxpayers were the respondents of this survey conducted for primary data collection. The survey was conducted by utilizing Google form and collected data were examined using PLS-Structural Equation Modeling (PLS-SEM). The Theory of Planned Behavior has been taken as the basis of the research and hence the exogenous constructs include Perceived Behavioral Control (PBC), Behavioral Attitude (BA), and Subjective Norm (SN). The results ensure that all the direct hypotheses are accepted at a 5% level of significance. Among the variables, PBC has the most powerful role in explaining the behavior of the taxpayers followed by BA. All the variables can explain around 86% variation in the behavioral intention to adopt tech-based tax return submission. The model proposed in this research can help in understanding the behavioral intention of the potential users or the taxpayers that might help the policymakers to formulate the strategy for collecting more tax.
Covid-19 and Waste Management: A Critical Review and Research Agenda
(Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021) Shakil, Mohammad Hassan; Kabir, Mohammad Rokibul; Lepee, Nusrat Jahan; Kawser, Sakia; Mostafiz, Md. Imtiaz
Coronavirus (COVID-19) outbreak has caused severe challenges to achieve sustainable development goals in waste management. Several countries have proposed and implemented new policies to encourage the waste-to-energy (WTE) and waste-to-material (WTM) industry, which was affected highly due to COVID-19. Although a number of studies have been published on the topic already, there has not been a critical review of studies on the impacts of COVID-19 and waste management. This study will explore the current research of CO VID-19 and waste management and identify the issues and challenges faced by the waste management industry. This study systematically reviews 97 studies on COVID-19 and waste management published in ten journals up to March 2021 and identify five research clusters based on systematic content analysis: (1) COVID-19 and food waste, (2) COVID-19 and medical waste, (3) COVID-19 and waste-to-energy, (4) COVID-19 and waste-to-material and (5) COVID-19 and recycling. Besides a critical analysis of the studies in each cluster, we propose research questions to guide future research on the relationship between COVID-19 and waste management.
Fintech in Banking: A Bibliometric Revi ew and Future Research Agenda
(Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021) Lepee, Nusrat Jahan; Kawser, Sakia; Shakil, Mohammad Hassan
Fintech is getting more attention worldwide, especially in the banking sector. The recent COVID-19 pandemic shows us the significance of fintech and assists us to maintain social distancing. Fintech helps us to reduce physical contact. Although fintech is crucial in this digital world, academic research on fintech in banking is limited. Therefore, this study explores fintech in banking and identifies research gaps and provides future research direction on the topic. We offer a bibliometric review of 260 studies on fintech in banking, published in 38 academic journals, authored by 166 scholars. We extract bibliography data from the Scopus database. We analyze bibliography data using the Bibliometrix tool of the R programming language. Based on data analysis, we present the most influential journals, studies, authors and institutions in the research arena of fintech in banking. Besides, we apply the bibliographic coupling methodology of VOSviewer, and we identify four underlying research clusters: (1) fintech policy and regulations in banking, (2) fintech and financial inclusion, (3) fintech and cybersecurity and (4) fintech and economic growth. We do a detailed analysis of these clusters and extract research questions that are suitable for future research. This study will contribute to the research domain of fintech in banking by identifying current research gaps and provide future research directions.