Results 111 to 120 of about 1,321,706 (294)
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
Tax Policy and the News: An Empirical Analysis of Taxpayers' Perceptions of Taxrelated Media Coverage and its Impact on Tax Compliance [PDF]
, 2013 The present study addresses the question of how taxpayers' perceptions of government and tax authorities are influenced by media coverage. The effect that national political topics, such as tax legislation and the expenditure of tax revenues, have on the
Kasper, Matthias +2 more
core
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 present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried +2 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
Business Strategy and the Environment, EarlyView.ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the effects of big data analytics (BDA) and artificial intelligence (AI) on corporate sustainability performance, specifically investigating the influence of regulatory pressure and top management support. Utilizing hierarchical regression analysis on questionnaire data from 220 Chinese manufacturing firms, we find that both BDA and
Mandella Osei‐Assibey Bonsu +2 more
wiley +1 more source
The Power of Tax Authority and Tax Compliance: Does Tax Literacy Matter?
Jurnal Dinamika AkuntansiPurpose: Our research aims to prove the influence of tax authority power (coercive and legitimate), tax morality, perception of fairness, and religiosity on tax compliance.
Indah Anisykurlillah +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui +1 more
wiley +1 more source
CECCAR Business ReviewSeveral works of the extant literature have explored tax compliance behaviour. Some studies investigated factors that have a positive effect on tax compliance behaviour. In contrast, some studies use individual theories, and other empirical studies focus
Faustine Juma MASUNGA
doaj +1 more source