International Journal of Public Finance, Law & Taxation (Online ISSN: 2581-3420)

Taxation as an Instrument of Leadership and Social Control: From Imperial Revenue Systems to Contemporary Economic Weaponisation

2026-04-07T09:24:45+00:00

Taxation has historically been framed as a fiscal mechanism used by governments to generate revenue for public administration, military operations, and social services. However, beyond its fiscal role, taxation has also functioned as an instrument of political authority, social stratification, and economic coercion. This study examines taxation as a leadership tool, from ancient imperial systems to contemporary governance, proposing that taxation operates not only as a fiscal instrument but also as a psychosocial and structural mechanism that marginalises populations, redistributes wealth, and reinforces inequalities. Drawing on historical and socio-economic literature, the current study traces the origins of taxation in early empires such as Mesopotamia, Persia, Rome, and medieval Europe, demonstrating how taxes initially served the interests of rulers and imperial elites. Over time, taxation evolved into a complex economic policy tool used to influence social behaviour, regulate markets, and control populations. This study identifies a gap in the literature concerning taxation as a deliberate psychosocial instrument of leadership and social engineering. Using historical analysis and political economy perspectives, the current research argues that taxation can operate as a “social weapon,” shaping economic opportunities, reinforcing social hierarchies, and producing structural deprivation. The present findings suggest that taxation policies, when strategically designed, can either promote equity and welfare or perpetuate inequality and marginalisation.

Optimising the Financial Ecosystem for Local Mission: A Theological and Organisational Examination of Tithing within the Seventh-day Adventist Church

2026-04-28T05:25:43+00:00

The doctrine and practice of tithing have long served as a foundational financial and spiritual mechanism within Christian communities, particularly within the Seventh-day Adventist Church. This study examines the biblical framework of tithing, its historical implementation, and the contemporary organisational structure governing tithe distribution. Drawing on biblical theology, ecclesiastical policy, and organisational theory, the research evaluates whether the current centralised “storehouse” model optimally supports local mission. Particular attention is given to the concepts of the three biblical tithes, the role of freewill offerings, and the tension between global mission funding and local church empowerment. The study further investigates perceived financial bottlenecks, transparency concerns, and the potential impact of financial decentralisation on member engagement and mission effectiveness. The analysis argues that while the centralised tithe system has historically supported global evangelism, structural adjustments may enhance mission responsiveness at the congregational level. The paper concludes by proposing hybrid financial models and digital stewardship systems that balance global mission needs with strengthened local ministry capacity.

The Structural Burden of Poverty and Blackness in Jamaica: Racial Capitalism, Macroeconomic Inequality, and the Long-Run Determinants of Social Exclusion (1970-2024)

2026-04-28T05:36:41+00:00

The persistent intersection of poverty and Blackness in Jamaica represents a structural condition rooted in the historical evolution of plantation capitalism and sustained through contemporary global economic arrangements. This study examines the extent to which racialised poverty is reproduced within Jamaica’s macroeconomic environment by integrating the theoretical framework of racial capitalism with empirical time-series analysis. Using annual data spanning 1970 to 2024, the study employs Ordinary Least Squares (OLS) and Autoregressive Integrated Moving Average with Exogenous variables (ARIMAX) models to assess the relationships between gross domestic product (GDP), unemployment, poverty, educational attainment, and social marginalisation, proxied by homicide rates. The findings indicate that unemployment and poverty are consistently significant predictors of marginalisation, while education exerts a mitigating effect on adverse social outcomes. Notably, economic growth is positively associated with marginalisation, suggesting that GDP expansion does not translate into inclusive development in Jamaica. The ARIMAX results further reveal strong temporal dependence, indicating that historical inequalities exert a persistent influence on contemporary socio-economic conditions. These results underscore the structural nature of inequality and support the central proposition of racial capitalism that economic systems are inherently embedded within racial hierarchies that reproduce disadvantage. The current study identifies a critical gap in the literature, namely the lack of integrated empirical analyses that combine race-conscious theory with long-run econometric modelling in Caribbean contexts. By addressing this gap, the study provides a unified analytical framework for understanding how race, class, and macroeconomic forces interact to sustain poverty in Jamaica. Policy implications point toward the need for structural transformation, including redistributive economic reforms, educational expansion, and labour market restructuring.

The Primacy of Strategic Leadership and Institutional Pressures in Integrated Management Systems Implementation: An Empirical Investigation of Indian Manufacturing

2026-07-13T09:13:25+00:00

This study empirically investigates the relative contributions of strategic leadership (management commitment) and institutional pressures (external factors) to the effectiveness of Integrated Management Systems (IMS) implementation-defined as the simultaneous deployment of ISO 9001:2015, ISO 14001:2015, and ISO 45001:2018-in Indian manufacturing organisations. Drawing on Resource-Based View and Institutional Theory, two simple OLS regression analyses (H1: Management Commitment ? IMS Effectiveness; H2: External Factors ? IMS Effectiveness) are reported alongside supplementary multiple regression and mediation analysis. Data were collected from a cross-sectional survey of N = 350 respondents across nine industrial sectors in Madhya Pradesh and adjacent states. H1 was supported: Management Commitment is a significant positive predictor of IMS Effectiveness (? = .443, R² = .197, p < .001). H2 was also supported: External Factors exert a near-equivalent positive influence on IMS Effectiveness (? = .431, R² = .186, p < .001). In multiple regression, both predictors retain significant unique contributions after controlling for Employee Involvement and Implementation Challenges (R² = .273). Mediation analysis further establishes that IMS Effectiveness partially mediates the Management Commitment ? Organisational Performance pathway (indirect effect = .125, 95% CI [.065, .185], Sobel z = 4.09, p < .001). The findings advance a dual-pressure model of IMS integration and carry direct implications for policymakers, certification bodies, and manufacturing leadership in emerging economies.

Smart Saving in the Digital Age: Transforming Idle Deposits into Strategic Financial Growth

2026-09-07T06:46:45+00:00

The traditional habit of keeping savings in a single bank account or fixed deposit has long been considered a safe financial practice. However, rapid economic changes, inflationary pressures, and the emergence of digital banking have transformed the landscape of personal finance. Modern savers must move beyond passive saving strategies and adopt smarter approaches that align with their life goals, risk tolerance, and liquidity needs. This article explores why conventional saving methods may no longer be sufficient, how bank accounts can become powerful tools for automated financial management, and how individuals can protect and grow their savings safely in the digital era. By embracing goal-based saving and leveraging modern financial technologies, people can achieve greater financial security, flexibility, and long-term wealth accumulation.

An Integrated Examination of the Transition from Traditional Banking to automated Banking Among Adults Aged 60 Years and Older in Jamaica: The Roles of Confidence, Computer Literacy, Institutional Support, Social Support, and Technology Acceptance

2026-09-07T06:55:39+00:00

The rapid digital transformation of the banking industry has fundamentally changed the delivery of financial services, created new opportunities while simultaneously presenting challenges for older adults with limited digital competence. This study examined the transition of adults aged 60 years and older from traditional banking services to automated banking technologies in Kingston, Jamaica, with particular emphasis on the roles of confidence, computer literacy, institutional support, technology design, and social support. Guided by the Unified Theory of Acceptance and Use of Technology (UTAUT), the current study employed a convergent mixed-methods research design comprising structured questionnaires, semi-structured interviews, focus group discussions, and structured observations to generate both quantitative and qualitative evidence. The findings revealed that respondents generally demonstrated moderate to high acceptance of automated banking technologies, with Automated Teller Machines (ATMs) attracting the highest confidence because of prolonged familiarity and repeated use. Computer literacy, personalised institutional support, practical experience, and assistance from family members and banking personnel emerged as significant facilitators of technology adoption, while concerns regarding cybersecurity, financial fraud, and the complexity of mobile banking and internet banking continued to limit confidence among some participants. The respondents consistently preferred banking systems that combined accessible digital technologies with responsive human support, age-friendly interface design, embedded security features, and continuous digital literacy programmes. The qualitative findings further demonstrated that confidence developed progressively through repeated successful experiences, moving respondents from supported learning to independent technology use. This study concludes that successful automated banking adoption among older adults is not determined by age itself but by the interaction of psychological, technological, organisational, and social factors that strengthen confidence and digital competence. Financial institutions and policymakers should adopt integrated strategies combining digital literacy, customer-centred service, age-friendly technology design, and collaborative community partnerships to promote sustainable digital financial inclusion among Jamaica's ageing population.

Building Financial Security across Life Stages: From Financial Planning to Smart Investing

2026-09-07T07:02:18+00:00

Effective financial management requires more than earning income—it involves understanding how financial needs evolve throughout life, protecting wealth against inflation, establishing a strong financial foundation, and developing disciplined saving and investment habits. As individuals move through different stages of life, financial priorities shift according to age, career development, family responsibilities, and retirement planning. At the same time, economic factors such as inflation continuously reduce purchasing power, making long-term financial planning increasingly important.

This article presents a practical framework for achieving lifelong financial security by introducing the concepts of the Financial Life Cycle, generational financial characteristics, inflation and real returns, the Financial Pyramid, disciplined saving strategies, and mutual funds as accessible investment vehicles. Participants learn how to evaluate their current financial position, allocate resources appropriately, build emergency reserves, manage debt effectively, protect against financial risks through insurance, and establish sustainable saving behaviors before entering the investment market. The article emphasizes that successful investing begins with sound financial planning and disciplined money management rather than selecting high-return investments alone.

Beyond Income Poverty: Socio-Political and Psychological Exclusion in Jamaica-A Systematic Qualitative and Comparative Analysis of Multidimensional Deprivation, Citizenship and Human Development

2026-09-07T07:16:47+00:00

Poverty in Jamaica has traditionally been conceptualised and measured primarily through household consumption, income adequacy and material deprivation, yet these approaches may insufficiently capture the social, political and psychological conditions through which disadvantage is experienced and reproduced. Recent reductions in official poverty are important developmental achievements, but improvements in consumption-based measures do not necessarily demonstrate equivalent improvements in social belonging, political influence, psychological security, institutional inclusion or perceived life opportunities. This systematic qualitative comparative study critically examines poverty in Jamaica as a multidimensional process involving material deprivation, social exclusion, political marginalisation and psychological exclusion, while comparing the Jamaican experience with evidence from Caribbean, African, Latin American and high-income societies. Drawing on capability theory, social-exclusion theory, relative-deprivation perspectives and the psychology-of-poverty literature, the current study synthesises scholarly research, official Jamaican documents and international developmental evidence to identify mechanisms linking economic hardship with exclusion from institutions, opportunities, participation and psychosocial well-being. The principal research gap is that Jamaican poverty scholarship and policy measurement remain comparatively fragmented across economic, social, political and psychological domains, with insufficient integration of these dimensions in a single explanatory framework capable of distinguishing reduced monetary poverty from persistent exclusion. The study proposes a Multidimensional Poverty-Exclusion-Capability Framework through which poverty reduction in Jamaica should be evaluated not only by whether household resources increase but also by whether citizens acquire meaningful capabilities, institutional access, political voice, psychological security, social recognition and realistic opportunities for upward mobility.

Unlocking Value in the Secondary Housing Market: Strategic Property Renovation and Investment for Sustainable Returns

2026-09-07T14:03:13+00:00

The secondary housing market has become an increasingly attractive investment sector due to rising property prices, urban redevelopment, and growing demand for affordable residential housing. Unlike new developments, second-hand properties often provide opportunities for investors to acquire undervalued assets, improve their condition through strategic renovation, and generate profits through resale or long-term rental income. However, successful investment requires more than identifying inexpensive properties. Investors must understand market trends, evaluate property potential, estimate renovation costs, assess financial feasibility, and develop appropriate exit strategies while managing investment risks.

This article presents a comprehensive framework for investing in renovated second-hand residential properties. It explores the current dynamics of the Thai real estate market, methods for identifying high-potential investment opportunities, feasibility analysis, renovation planning, return on investment evaluation, and strategic approaches for resale and rental businesses. By integrating financial analysis, market research, and property management principles, investors can develop the knowledge and practical skills necessary to create value from existing properties while building sustainable long-term investment portfolios.