Results 81 to 90 of about 13,801 (316)

How audit quality affects tax avoidance: an analytical study in Pakistan [PDF]

open access: yes
Substantial tax revenue is the lifeblood of a nation's growth and development, yet this essential resource is often undermined by individuals who choose to sidestep their obligations through various tax avoidance strategies.
Mohd Nor, Normaziah   +3 more
core   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan   +3 more
wiley   +1 more source

Effect of Tax Audit and Tax Collection on Tax Revenue

open access: yesInternational Journal of Science, Technology & Management, 2021
This study aims to determine how the implementation of tax audits and tax collection in increasing tax revenue which is expected to be able to contribute to national development. The population used is registered taxpayers at KPP Pratama Cibeunying in 2015-2019 and the samples in this study are taxpayers issued SKP and taxpayers issued STP. The results
openaire   +1 more source

Tax enforcement : a K-GOAL audit determining whether the Department of Revenue is collecting the delinquent trust taxes owed the state

open access: yes, 2004
Cover title.; "A report to the Legislative Post Audit Committee."; "October 2004 ...
Hoopes, Lisa.
core  

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun   +2 more
wiley   +1 more source

THE COMPARATIVE ANALYSIS OF TAX AUDIT FILES

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2019
This study was designed to collect data on key issues related to implementation of the digital forms of tax checks, in particular e-audit, Fiscal Services of different countries.
I. I. Podik   +2 more
doaj   +1 more source

The German Federal Court of Audit's observations of and comments on tax administration and tax compliance [PDF]

open access: yes
Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest.
Schöbel, Enrico
core  

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz   +1 more
wiley   +1 more source

Kansas Housing Resources Corporation : reviewing the Section 42 Housing Tax Credit Program

open access: yes, 2007
"A report to the Legislative Post Audit Committee"--Cover.; "August 2007" ...
Murdie, Laurel.
core  

The ethanol production grants program [PDF]

open access: yes, 2015
This audit examined the effectiveness of the administration of the Ethanol Production Grants Program (EPGP). Objective, criteria and scope The objective of the audit was to examine the effectiveness of Industry’s administration of the EPGP, including ...
Australian National Audit Office
core  

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