Results 131 to 140 of about 22,829 (251)
, 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
Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
HOW INFORMATION ON TAX EXPENDITURE CAN AFFECT TAX COMPLIANCE
, 2023 reservedSince current interest in co-operative methods regarding tax compliance has been increasing and it is crucial to establish trusted and reliable relationships between the taxpayers and public administration (OECD, 2016), a pilot experiment has ...
CROCCOLO, LAURA
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Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Gusau Journal of Accounting and FinanceTax compliance is critical for small and medium-scale enterprises (SMEs) in Benue State, Nigeria, significantly affecting their growth and sustainability.
Okpe Caleb John +4 more
doaj +1 more source
Tax morale and compliance : review of evidence and case studies for Europe [PDF]
This paper provides an overview of the literature on tax morale and tax compliance. Most of the material here is based on research that I have conducted together with my co-authors over the last 10 years.
Torgler, Benno
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Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 more
wiley +1 more source
Measuring the managerial benefits of tax compliance: a fresh approach
, 2009 Managerial benefits of tax compliance have been identified by many authors in the tax compliance costs literature; they have however often been ignored when measuring the net effect of tax compliance on business taxpayers because it was believed that ...
Lignier, Philip
core +1 more source
The Last Refuge of a Scoundrel? Patriotism and Tax Compliance [PDF]
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of) warm glow from honestly paying their taxes.
Konrad, Kai A., Qari, Salmai
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A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source