Results 161 to 170 of about 1,321,706 (294)
The Effect of Perfect Monitoring of Matched Income on Sales Tax Compliance: An Experimental Investigation [PDF]
Noncompliance is a quantitatively important phenomenon that affects significantly revenue source for state governments. This phenomenon raises challenging questions about the determinants of tax reporting and also about the appropriate design of a tax ...
Cathleen Johnson +2 more
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ELECTRONIC TAXATION AND TAX COMPLIANCE AMONG SMES IN KOGI STATE
Malete Journal of Accounting and FinanceTaxpayers’ compliance plays a critical role in tax revenue generation. The study examined how perceived ease of use moderates the effect of electronic taxation on tax compliance among small and medium scale enterprises in Kogi State.
Adebowale Ogunsola
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Despite global commitments under the Paris Agreement, empirical evidence on the involvement of the land‐based private sector of emerging economies in carbon trading remains limited. The study analyses how behavioural factors and institutional complexities influence the involvement of the land‐based private sector in carbon trading in Indonesia.
Iis Alviya +3 more
wiley +1 more source
In order to have a better understanding of the impact of taxation on companies' decisions and activities, and potential costs that may arise from the lack of coordination in this area at EU level, the European Commission's Taxation and Customs Union ...
Anne Bucher +5 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing attention to the circular bioeconomy (CBE), the steel industry currently lacks a standardised, sectoral measurement framework to facilitate a low‐carbon transition. In this study, a decision‐support framework for evaluating CBE performance in the steel industry is proposed.
Ali Zamani Babgohari +2 more
wiley +1 more source
Audit, tax compliance and undeclared work: an empirical analysis [PDF]
To encourage tax compliance towards the Italian tax contributive system, the Italian Social Security Institute (INPS) develops a number of audits intothe Italian firms.
Edoardo Di Porto
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The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez +4 more
wiley +1 more source
Causes and Consequences of Tax Morale: An Empirical Investigation [PDF]
Many taxpayers truthfully declare their income to the tax administration. Why? In this paper we have found a significant correlation between tax morale and tax evasion, controlling a variety of factors.
Markus Schaffner, Benno Torgler
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Business Strategy and the Environment, EarlyView.ABSTRACT Considering the need for environmental sustainability and fulfillment of the needs of customers at the bottom of the pyramid, this study integrates the attention‐based view of organizations and situational leadership theory to examine the impact of government eco‐initiatives on frugal green innovation through managerial attention toward the ...
Qaisar Iqbal +2 more
wiley +1 more source
Tax compliance perceptions and formalization of small businesses in south Africa [PDF]
This paper is based on large-scale surveys of formal and informal small businesses in South Africa, including questions about their experiences and perceptions about tax compliance, tax morale, and related variables.
Ilic, Domagoj, Coolidge, Jacqueline
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