Results 111 to 120 of about 473,131 (302)
Ethnic Divisions and the Size of the Informal Sector. [PDF]
This paper investigates the relationship between ethnic fragmentation and the size of the informal economy. Recent experimental and empirical research links, in turn, ethnicity and trust, and trust and tax compliance.
David Dreyer Lassen
core
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source
The Link between the Intrinsic Motivation to Comply and Compliance Behavior: A Critical Appraisal of Existing Evidence [PDF]
Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion.
Halla, Martin
core
Tax Collectibility and Tax Compliance in Georgia [PDF]
, 2006 This report discusses the tax gap in Georgia and options for increasing tax compliance.
David L. Sjoquist +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
State coercion, moral attitudes, and tax compliance: Evidence from a national factorial survey experiment of income tax evasion. [PDF]
Soc Sci Res, 2020 Robbins B, Kiser E.
europepmc +1 more source
Economic theory of tax compliance with special reference to tax compliance costs. [PDF]
Tax compliance ...
Das-Gupta, Arindam
core
A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley +1 more source
TAX COMPLIANCE RISK AS AN ELEMENT OF THE TAX RISK MANAGEMENT CONCEPT IN AN ENTERPRISE
Baltic Journal of Economic StudiesResearch subject. Compliance risk in the tax sphere, which is relevant today and provides for a constant increase in the level of voluntary compliance by taxpayers with the requirements of tax legislation by identifying and prioritising the risks of loss
Olha Mashchenko, Anastasiia Khodus
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source