The first three Misum Academic Insights of 2021 come from affiliates working across different research platforms at Misum:

Customers play an important role in shaping firms’ VAT compliance

Ingrid Hoem Sjursen

Value added tax (VAT) is one of the main modes of raising tax revenue worldwide but has significantly underperformed as a revenue collection tool in Africa. This Misum Academic Insight explores the extent to which Tanzanian businesses are VAT compliant and the factors explaining compliance.

Partnerships for social inclusion: Building shared value and collective impact in segregated areas of Sweden

Ingrid Stigzelius

This Misum Academic Insight contributes to an increased understanding of the perils and practices of organizing partnerships to reach societal change, and identifies conditions that can support the realizing of shared value and collective impact in segregated areas.

How collective supplier behavior influences CSR in Bangladeshi apparel supply chains

Enrico Fontana

Working conditions in many supply chains continue to be poor and little is known about corporate social responsibility (CSR) drivers at the beginning of global value chains. This Misum Academic Insight argues for the importance of an inter-organizational network approach and examines how suppliers influence on each other shapes their CSR engagement.

Image by Janko Ferlič on Unsplash.