Results 31 to 40 of about 1,757,631 (252)

Optimizing Tax Compliance: Understanding the Link Between Company Tax Administration and Tax Avoidance (A Survey of Public Companies in Indonesia, Malaysia, Singapore, and Thailand for the 2022–2023 Period)

Economies
Tax compliance remains a critical issue in corporate taxation research, particularly in understanding the causal link between the administration of corporate tax and tax avoidance.
Arie Pratama, Kamaruzzaman Muhammad
doaj   +1 more source

Corporate tax avoidance: Is South African society negatively affected by chartered accountant CEOs?

South African Journal of Science, 2023
Corporate tax avoidance can impede governments’ spending towards social and economic initiatives that can increase infrastructure development, economic growth, and equality, and reduce poverty.
Pieter van der Spuy, Phillip de Jager
doaj   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

Advanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair, Hrisheekesh Thachoth Chandran, Karl Leo, Hans Kleemann   +3 more
wiley   +1 more source

Tax Avoidance and Corporate Social Responsibility: A Bibliometric Review and Future Agenda

, 2023
This review explores the intellectual structure, research trends, and nexus within tax avoidance (TA) and corporate social responsibility (CSR) literature using the bibliometric research approach.
Jeewanthi, HAC
core   +1 more source

Firm Risk and Tax Avoidance in Vietnam: Do Good Board Characteristics Interfere Effectively?

Risks, 2023
This paper investigates the role of board characteristics in the relationship between tax avoidance behavior and corporate risk tolerance to elucidate the importance of corporate governance mechanisms. The applied methodology is System-GMM for 334 listed
Trung Kien Tran, Minh Tuan Truong, Kim Tu Bui, Phung Duc Duong, Minh Vuong Huynh, Tran Thai Ha Nguyen   +5 more
doaj   +1 more source

Promoting Healthier Drinking: Evidence From a Vignette Experiment on Contextual and Informational Drivers of Dealcoholized Wine Choices

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci, Giulia Maesano, Leonardo Casini, Maurizio Canavari, Marija Cerjak   +4 more
wiley   +1 more source

CSR's Role In Tax Avoidance: Impact Of Financial Performance And Green Accounting

Jurnal Akuntansi
This research examines how financial performance, green accounting, and corporate social responsibility (CSR) affect tax avoidance in IDX-listed mining companies between 2019 and 2022.
Muhammad Ivanda, Dwi Orbaningsih, Umi Muawanah   +2 more
doaj   +1 more source

Voluntary Collective Action to Address Growing Agricultural Challenges in Two Countries: Experimental Insights and Commonalities

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We conducted two framed field economic experiments with citrus farmers in Florida, United States and soybean farmers in Argentina to investigate their willingness to coordinate pest and weed management efforts. Despite the contrast between these two agricultural contexts, we find striking behavioral commonalities.
Ariel Singerman, Sergio H. Lence
wiley   +1 more source

Constructing and Validating New County‐Level Cultural Capital Indices for Applied Policy Analysis: Evidence From SNAP Take‐Up

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Cultural capital influences a wide range of social and economic outcomes, yet quantitative measures suitable for policy analysis remain limited. We develop county‐level cultural capital indices for the US based on Bourdieu's framework of objectified, embodied, and institutionalized cultural capital.
Pratyoosh Kashyap, Becca B. R. Jablonski, John Bovay   +2 more
wiley   +1 more source

Farmers’ Protests in Germany: Media Coverage and Types of Bias

Agribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source