Results 131 to 140 of about 4,314 (305)
Joint Tax Audits: Which Countries May Benefit Most? [PDF]
, 2016 In their joint fight against tax avoidance and tax evasion, international governance organizations have developed different tools. One of these tools is the joint tax audit, in which two or more countries join together to form a single audit team to ...
Burgers, Irene J.J.; id_orcid +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
PROACTIVE APPROACH IN TAX RISK MANAGEMENT: DATA ANALYSIS TECHNIQUES TO IDENTIFY HIGH-RISK TAXPAYERS
Prizren Social Science JournalThere is a transition from labour-intensive traditional methods to the use of technology-intensive systems to identify risky taxpayers in tax audits. With this process, which has been accelerating for decades, statistical models that will reduce tax loss
Funda KARAKOYUN
doaj +1 more source
Tax Audit, Tax Penalty, Religiosity and Tax Compliance
Journal of Asian Development StudiesThe purpose of this paper was to investigate the impact of tax audit and tax penalty on tax compliance and examine the moderating effect of religiosity on the associations between tax audit and tax penalty with tax compliance in Pakistan. In this study, 400 questionnaires were distributed by using convenience sampling to actual as well as potential ...
Sadia Gulzar +5 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Tax Audit in Turkiye: Simulation and Estimations Based on Kernel and Weight Functions
Chaos Theory and ApplicationsThis research examines the use of kernel estimation and $FindDistribution$ methods in $Mathematica$ software to analyze the ratio of taxpayer audits to total taxpayers, focusing on two large populations: one with approximately 80,000 audits per 100,000 ...
Mehmet Niyazi Çankaya, Murat Aydın
doaj +1 more source
Can Audits Encourage Tax Evasion?: An Experimental Assessment
, 2023 Governments and tax administrators around the world rely on the premise that audits will deter tax evasion. This Article presents experimental evidence that this premise may be, at least in part, misguided.
Satterthwaite, Emily
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Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
Compliance effects of risk-based tax audits
, 2019 Tax administrations use machine learning to predict risk scores as a basis for selecting individual taxpayers for audit. Audits detect noncompliance immediately, but may also alter future filing behavior.
Gaute Torsvik +3 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo +2 more
wiley +1 more source