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Do CSR Committees Moderate the Relationship Between Democratic Societies and Firm Innovation? An International Overview

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The purpose of this study is to provide evidence of the impact of civil liberties and political rights on corporate innovation, through the lens of institutional theory. Moreover, the research also analyses the moderating role of the CSR committee in the relationships between civil liberties and innovation, and political rights and innovation.
Isabel Gallego‐Álvarez   +1 more
wiley   +1 more source

Outsourcing Policy-Related Functions in Australia: Health and Equity Impacts. [PDF]

open access: yesInt J Soc Determinants Health Health Serv
Anaf J, Freeman T, Baum F.
europepmc   +1 more source

Tax audits and their effects on tax compliance

open access: yes
Tax administrations increasingly use audits via mail (correspondence audits) to audit taxpayers. Correspondence audits are cheaper than face-to-face audits but their effects on compliance are unclear. We investigate the effects of correspondence and face-to-face audits on post-audit tax reporting.
Beer, Sebastian   +3 more
openaire   +2 more sources
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Tax audit

2022
The textbook discusses the theoretical foundations of tax audit, organization and methods of conducting inspections on federal, regional and local taxes of legal entities, entrepreneurs without legal entity formation and individuals. Meets the requirements of the federal state educational standards of higher education of the latest generation.
Tat'yana Rogulenko   +5 more
openaire   +2 more sources

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