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MEDIATING ROLE OF TAX KNOWLEDGE ON THE RELATIONSHIP BETWEEN TAX COMPLEXITY, TAX AGENT, TAX AUDIT AND PETROLEUM PROFIT TAX EVASION: A CONCEPTUAL FRAMEWORK

open access: yesGusau Journal of Accounting and Finance, 2020
Low tax compliance as a result of tax evasion is gradually increasing in Nigerian oil and gas sector. In addressing this concern, this study proposed a framework to investigate the extent of tax evasion amongst oil and gas companies in Nigeria.
Abba Ya’u   +2 more
doaj  

Antecedents and Moderators for Creating Shared Value in Startups

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the factors determining Creating Shared Value (CSV), validating a conceptual model that integrates external and internal antecedents, moderating variables, and outcomes. Based on a sample of 236 startups operating in the Spanish market, a scale was developed and validated to measure CSV and test the proposed model.
Jonathan Cuevas‐Lizama   +1 more
wiley   +1 more source

Regulation Through Revelation: The Effect of Pollution Monitoring on Labour Demand

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates how manufacturing firms respond to a real‐time pollution monitoring programme, with a focus on the implication for employment. Contrary to the conventional expectation that environmental regulations negatively impact business, the findings reveal that enhanced pollution monitoring has a significant and robust positive ...
Tong Zhu, Andreas Löschel
wiley   +1 more source

THE ENIGMA OF PAKISTAN'S NUCLEAR DETERRENCE: AN ALTERNATE PERSPECTIVE

open access: yesMargalla Papers
Pakistan has developed its nuclear and missile programmes primarily in response to perceived threats from India. Pakistani officials claim that these capabilities are for self-defence, aiming to deter India from initiating a war.
Aezaz Aizad Amin
doaj  

Near-Miss Deterrence: Incorporating Near-Miss Effects into Deterrence Theory

open access: green, 2021
Stephanie Permut   +3 more
openalex   +1 more source

Barriers to Low‐Carbon Technology Adoption: Insights From the Automotive Manufacturing Sector in Emerging Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In response to global efforts to promote sustainability and combat climate change, industries increasingly leverage digital technologies to enhance organizational capabilities and adopt low‐carbon practices. This study focuses on the automotive manufacturing industry in Morocco, a critical sector in emerging economies, where low‐carbon ...
Hala Hmamed   +4 more
wiley   +1 more source

Environmental Taxes and Subsidies for Sustainability: Experimental Evidence on Consumer Preferences for Business Strategy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular textile management is essential to achieving sustainable consumption, as outlined in SDG 12, but consumer behavior and economic factors often hinder its adoption. This study investigates how environmental policies, such as carbon taxes and subsidies, influence consumer choices in the fast fashion sector by examining purchasing ...
Alessandro Cascavilla   +3 more
wiley   +1 more source

Eco‐Innovation: Drivers and Obstacles for Agriculture Firms in a Developing Country

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainable agriculture is becoming increasingly vital for food security and economic growth, particularly as the agricultural sector grapples with challenges posed by climate change. This study, grounded in the environmental innovation theory, resource‐based view, and dynamic capabilities approach, uses logistic and multinomial logistic ...
Nelyda Campos‐Requena   +4 more
wiley   +1 more source

Marginal deterrence: The effect of illicit incentive on robbery escalation

open access: yesJournal of Economic Criminology
The extant literature on marginal deterrence supports the notion that individuals maintain a dynamic decision-making process that yields several ranked outcomes after weighing the risks and rewards.
Christopher E. Torres   +2 more
doaj   +1 more source

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