Results 121 to 130 of about 270,414 (308)
Transfer Pricing Rules, OECD Guidelines, and Market Distortions [PDF]
We study the impact of transfer pricing rules on sales prices, firms’ organizational structure, and consumers’ utility within a two-country monopolistic competition model featuring source-based profit taxes that differ across countries.
Kristian Behrens +2 more
core +3 more sources
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns [PDF]
A significant amount of non-compliance associated with the personal income tax is due to the taxpayers who are not “in the system,” not having filed a tax return in the recent past or perhaps ever.
James Alm +3 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
Administrative SciencesThrough the synergy between an independent audit committee (AC) and the high-quality external audit, the opportunities for unethical management behavior, including tax avoidance, can be significantly reduced.
Hamzeh Yousef Abu Quba +2 more
doaj +1 more source
Implementasi Kebijakan Benchmark Behavioral Model dalam Pengawasan dan Pemeriksaan Pajak (Studi pada Kantor Pelayanan Pajak Madya Malang) [PDF]
, 2016 Self assessment system is one kind of tax collection which the taxpayers have a duty to count, calculate, pay and report their tax obligation by themselves.
Laicha, S. (Sani’)
core
Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
The role of tax audit as a component of restaurants` financial state audit
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2015 The necessity of tax audit in the process of audit the financial state the enterprises of restaurant economy arises through accumulation in the balance sheet information about the state of fiscal discipline in such forms like the debt on payment taxes ...
T.M. Omelianchuk, B.V. Kostyk
doaj
Application of tax audit and investigation on tax evasion control in Nigeria [PDF]
, 2018 Tax evasion has always being a bane to any tax system and there are diverse arguments on tax audit and investigation as a curb to this anathema. Based on this, the study examined the application of tax audit and investigation on tax evasion control in ...
Ogundipe, Ayobolawole Adewale +1 more
core
Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley +1 more source
Understanding Tax Evasion Dynamics [PDF]
Americans who are caught evading taxes in one year may be audited for prior years. While the IRS does not disclose its method of selecting tax returns to audit, it is widely believed that a taxpayer's probability of being audited is an increasing ...
Eduardo M.R.A. Engel +1 more
core