Results 121 to 130 of about 4,314 (305)
This study analyzes the influence of the Self-Assessment System (SAS) and Tax Audits on Tax Evasion, with Tax Morality as a moderating variable. The research was conducted at the KPP Pajak Pratama Ternate with a sample of corporate taxpayers.
Zainuddin, Zainuddin +2 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
Voting over piece-wise linear tax methods [PDF]
We analyze the problem of choosing the most appropriate method for apportioning taxes in a democracy. We consider a simple model of taxation and restrict our attention to piece-wise linear tax methods, which are almost ubiquitous in advanced democracies ...
Juan D. Moreno-Ternero
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
TAX AUDIT AND PREPARATION FOR THE TAX AUDIT: MAINTAINING THE FINANCIAL STABILITY OF THE ORGANIZATION
Journal of International Legal CommunicationAbstract. The study highlights the strategies and methods needed to effectively pass tax audits and ensure the sustainability of a company's finances in the face of constant changes in tax legislation. The paper examines the concept of tax audit and the importance of readiness for tax audit to ensure financial stability. Particular attention is paid to
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
An economic analysis of joint tax audits
We investigate how tax authorities use joint tax audits as a coordinated enforcement tool in cross-border transactions of a multinational firm. Joint tax audits aim to resolve potential tax disputes early, before such disputes escalate into costly and ...
Lorenz, Johannes +2 more
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, 2020 Khodakivska L. O., Hrybovska Y. M. Tax risks in planning audits. Materials of the international scientific-practical conference «Topical problems of accounting and audit in today». Kyiv: NATIONAL AVIATION UNIVERSITY, 2020. P.
Ходаківська, Лілія Олександрівна +1 more
core
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Tax Audits, Penalties, Enforcements, and Tax Compliance Among Small Retail Firms
A major problem in developing countries, including Ghana, is the high rate of tax evasion. This has adverse implications for development as the government largely relies on tax revenue for embarking upon national developmental activities.
Amaniampong, Adjei +3 more
core +1 more source