Results 71 to 80 of about 21,472 (288)
Cogent Business & ManagementThis study aims to explore the determinants of voluntary tax compliance among SMEs in democratic countries, with a particular focus on Botswana. Research has sought to understand how factors such as tax literacy, service delivery, tax amnesty, and tax ...
Edmore Munjeyi, Daniel P. Schutte
doaj +1 more source
Akuntansi Dewantara, 2017 Taxpayer compliance is a situation where the taxpayer complies the entire obligation and commit the tax due. The Government's efforts in improving taxpayer compliance are the intensification and extensification taxes.
Ristra Putri Ariesta, Lyna Latifah
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The economic crisis during the COVID-19 pandemic has a negative effect on tax compliance: Results from a scenario study in Austria. [PDF]
J Econ Psychol, 2022 Hartmann AJ +6 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The smartphone industry faces sustainability challenges from greenhouse gas emissions and resource depletion to growing e‐waste volumes. Circular business models have been proposed as a pathway to address these issues, yet their adoption remains limited, lacking integrative assessment frameworks that connect environmental performance with ...
Philipp Rittershaus +4 more
wiley +1 more source
PENGARUH TAX AMNESTY DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK
Equilibrium: Jurnal Ekonomi Syariah, 2016 Increase of tax which is not significantly balanced with the taxpayer increase becomes the tax problem in Indonesia. Tax amnesty program is then held to reform the tax with the goal of increasing tax compliance.
Husnurrosyidah Husnurrosyidah +1 more
doaj +1 more source
Credit Risk Assessment in the Climate Shadow: Evidence From White and Grey Literature
Business Strategy and the Environment, EarlyView.ABSTRACT Climate change is reshaping financial stability, making climate risk a critical component of banks' risk management. However, the absence of standardized frameworks validated by central authorities hinders banks' ability to integrate climate risk into existing credit risk models.
Rodolfo Raimondi +3 more
wiley +1 more source
Benefit Corporations: The Moral Legitimacy That Requires More Rules
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca +3 more
wiley +1 more source
The Information Technology Effect, Quality Service, and Tax Sanctions on PBB Tax Compliance
Indonesian Journal of Islamic Economics and FinanceThis study examines the impact of tax information technology services and tax sanctions on property taxpayers' (UN) compliance in Surabaya. Using multiple linear regression, the research finds that tax information technology, service quality, and ...
Siti Miftachul Jannah +2 more
doaj +1 more source
Shadow Economy and Tax Morality: Is There A Difference Between Genders?
Mednarodno Inovativno Poslovanje, 2019 One of the driving forces of a shadow economy are tax rates and tax morale. The slippery slope framework as a conceptual tool integrates economic and psychological determinants and shows that tax compliance is influenced by (i) trust in authorities and ...
Birgit Burböck
doaj +1 more source