Results 161 to 170 of about 4,314 (305)
Tax Evasion and Social Interactions [PDF]
The paper extends the standard tax evasion model by allowing for social interactions. In Manski's (1993) nomenclature, our model takes into account endogenous interactions, i.e., social conformity effects, exogenous interactions, i.e., fairness effects ...
Guy Lacroix +2 more
core
Advancing Theory and Practice Concerning CO2e Emissions: A Time‐Based Tool for Organisations
Business Strategy and the Environment, EarlyView.ABSTRACT Although organisations are increasingly scrutinised on their CO2e emissions, economic growth is frequently encouraged. Eco‐efficiency–based initiatives—‘doing more with less’—could be a solution. The problem is that many organisations (e.g., smaller enterprises without access to specialist knowledge) have difficulties in gauging the impact of ...
Andrea Stevenson Thorpe, Frank Figge
wiley +1 more source
USE OF ARTIFICIAL INTELLIGENCE IN TAX AUDITS AND AUTONOMOUS TAX AUDIT PERSPECTIVE
Volume: 6, Issue: 2 Prof. Dr. Mustafa Avcı'Dijitalleşme ve internet teknolojisindeki gelişmeler ile kamu hizmetlerinin elektronik ortamda gerçekleştirilebilmesi mümkün hale gelmiştir. Vergilendirme işlemlerinde de dijital dönüşüm uzun zamandır söz konusu olup özellikle yapay zekâ teknolojisindeki ilerlemelerin vergi idaresi sistemlerine adapte edilmesi ile işlemlerin daha az maliyetle, daha ...
openaire +1 more source
ESG Controversies in Global Firms: A Black Mark?
Business Strategy and the Environment, EarlyView.ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley +1 more source
In-store beverage pricing and marketing before and after a sugar-sweetened beverage tax in Newfoundland and Labrador. [PDF]
Public Health NutrDooley K +9 more
europepmc +1 more source
Economic theory of tax compliance with special reference to tax compliance costs. [PDF]
Tax compliance ...
Das-Gupta, Arindam
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates companies' responses to energy efficiency policies, focusing on mandatory and voluntary regulations that create a complex landscape for businesses to navigate. Using a sample of 1473 firms across 29 European countries (2002–2018), we explore the impact of legislation on green redesign—operationalized through ...
Thomas Alexopoulos +3 more
wiley +1 more source
Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]
PLoS OneTao R, Li J.
europepmc +1 more source
The dynamic effects of tax audits
, 2017 Understanding tax non-compliance and the effectiveness of strategies to tackle it is crucial for a modern tax authority. In this paper we study how and why audits impact reported tax in the years after audit - the dynamic effect - for individual income ...
Shaw, Jonathan +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing interest in corporate relocation decisions and sustainability, the existing literature is limited in its consumer‐centric approach. Integrating social exchange theory and construal level theory, this research investigates how consumers perceive sustainability‐driven nearshoring motives (i.e., socio‐economic vs.
Cagla Dayangan +2 more
wiley +1 more source