Taxation plays a crucial role in meeting a state’s fiscal needs and ensuring economic stability. Tax buoyancy, which reflects the responsiveness of tax revenue to changes in state income, indicates a tax system's efficiency—where a buoyancy greater than 1 signifies tax revenue gr...
Open access
Research Article10.9734/sajsse/2025/v22i101197
Aims: To examine how agency costs mediate the relationship between capital structure, corporate governance, and financial performance in the Top 50 publicly listed companies across five ASEAN countries. Methodology: Uses panel data analysis and the Sobel test to analyze mediation...
Open access
Research Article10.9734/sajsse/2025/v22i101195
Aims: Instructional materials are essential in the teaching–learning process, yet creating interactive workbooks that sustain student engagement poses a challenge. This study developed and evaluated an interactive workbook for field study courses in teacher education using the 4D...
Open access
Research Article10.9734/sajsse/2025/v22i101194
This study explores the barriers hindering women’s advancement into leadership roles within Bangladesh’s Ready-Made Garment (RMG) sector through an intersectional feminist lens. Drawing on a meta-analysis of secondary sources, including academic studies, policy papers, and organi...
Open access
Research Article10.9734/sajsse/2025/v22i101193
Md. Sadequl Islam, Mursaleen Zebin Turin, Nurunnobi, Farjana Rahman Bhuiyan, Rahana Akther, Mohammad Zahir Ullah, Most Altaf-Un-Nahar, Shahana Yeasmin & Md. Rubayet Al Ferdous Noman·South Asian Journal of Social Studies and Economics·2025
This study examines the factors influencing the effectiveness of BIRTAN’s food-based training program for secondary school teachers in Pirgonj Upazila, Rangpur District, Bangladesh. Adopting a quantitative approach, the study surveyed 172 teachers selected randomly from a total p...
Open access
Research Article10.9734/sajsse/2025/v22i101192
Aims: This research sought to determine the moderating role of taxpayer education on the relationship between Alternative Dispute Resolution mechanisms (mediation, arbitration, and Early Neutral Evaluation), and tax compliance. Study Design/ Methodology: The research used an expl...
Open access
Research Article10.9734/sajsse/2025/v22i101191
This paper focuses on the trend of household allocation of financial assets in India in the past 5 years, between 2019 and 2024. Conservative investment options that traditionally include bank deposits and cash holdings are slowly being replaced by diversified financial options l...
Open access
Research Article10.9734/sajsse/2025/v22i101190
Female labour force participation in India has been historically lower than that of males, with evidence of a long term decline. However, Periodic Labour Force Survey (PLFS) data between 2017-18 and 2022-23 indicate a modest revival. Rural and urban FLFPR increased by 12.3 percen...
Open access
Research Article10.9734/sajsse/2025/v22i101187
Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in sustaining Bali’s economy, particularly within the tourism and creative industries. However, global challenges, such as climate change and evolving consumer preferences, necessitate new models of business sustain...
Open access
Research Article10.9734/sajsse/2025/v22i101188
Aims: The Pradhan Mantri MUDRA Yojana (PMMY), launched in 2015, aims to promote financial inclusion and entrepreneurship among non-corporate, non-farm micro and small enterprises. This study provides a financial analytics-based assessment of PMMY loan disbursements from FY 2016–1...
Open access
Research Article10.9734/sajsse/2025/v22i101189