Results 101 to 110 of about 443,436 (314)
Compatibility in tax reporting
European Journal of Management Issues, 2017 Purpose – to describe a compliance-monitoring equilibrium in presence of compatibility costs in a setting when managers and other parties have different attitude towards compliance. Design/Method/Approach.
Vilen Lipatov
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
An annotated bibliography of tax compliance and tax compliance costs [PDF]
An annotated bibliography of tax compliance and tax compliance costs.tax; tax compliance; compliance costs; bibliography; tax evasion; tax avoidance; auditing; tax ...
Edwards, Alison, James, Simon
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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
Tax compliance discount in practice: An analysis of rulings
Trakya Üniversitesi İktisadi ve İdari Bilimler Fakültesi E-DergiTax compliance means taxpayers fulfill their obligations voluntarily, without coercion from the tax administration. Tax compliance, which enables the transformation of state and taxpayer relations into a positive process, reduces tax collection costs ...
Özgür Saygın
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Journal of Economic and Financial Sciences, 2012 According to National Treasury’s Explanatory Memorandum on the Revenue Laws Amendment Bill, 2008, small businesses in South Africa are instrumental in the growth of the South African economy as they are a source of job creation and a counter to poverty ...
Leonard C. Willemse
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Towards a Practical Cash-Flow Tax [PDF]
There is a wide consensus amongst economists that a cash-flow tax, in concept, is superior to an income tax. The most difficult problem is the transition, which can create either a huge fiscal cost, very large compliance costs or economic dislocation ...
Dieter Katz
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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
SMMEs’ business mindset on tax compliance in North West: Perceptions and challenges
The Southern African Journal of Entrepreneurship and Small Business ManagementBackground: The economic development of South Africa heavily relies on small, medium and micro-enterprises (SMMEs), which face significant difficulties in meeting tax obligations because of their perceived complexity of regulations and a decline in trust
Janine Myburg, Daniel Schutte
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The German Federal Court of Audit's observations of and comments on tax administration and tax compliance [PDF]
Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest.
Schöbel, Enrico
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