Results 111 to 120 of about 11,127 (292)
Jurnal Cendekia KeuanganIntroduction/Main Objectives: As a printing company in Kediri, CV. Surya Digital Printing needs to manage costs strategically to increase profitability and accurately meet tax obligations. This is very important for CV. Surya Digital Printing to increase
Khasanah Sahara, Trianita Kusuma Putri
doaj +1 more source
Efficiency of Tax Administration Procedures
ACROSS, 2022 This paper analyses the tax administration procedures and their importance in order to ensure the functionality of the tax system. A special role is placed on the analysis of the methods of ensuring the performance of the State Tax Service (SFS) in ...
Corina BULGAC, Dr, Mihail STRATULAT
doaj
An Economic Model of Tax Compliance with Individual Morality and Group Conformity [PDF]
Scholars in public finance traditionally have analyzed tax compliance using the Allighman-Sandmo model. I include in this model both moral and social payoffs for compliance.
Laura Sour
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Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 more
wiley +1 more source
Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance [PDF]
Standard theory of the optimal mix of direct and indirect taxation implicitly assumes that compliance is not influenced by the framing of the taxes. According to our findings, this is not the case.
Christoph Watrin, Robert Ullmann
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Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
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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Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
USE OF PRESUMPTIVE TAXATION IN FACILITATING SMALL BUSINESS TAX COMPLIANCE [PDF]
Economy and Sociology, 2016 The actuality of this article is determined by the necessity of implementing fiscal simplicity for increasing tax compliance through fiscal education of small business representatives.
Victoria IORDACHI, Mariana Rodica TIRLEA
doaj
Tax Evasion, Minimum Wage Non-Compliance and Informality [PDF]
We study the impact of tax and minimum wage reforms on the incidence of informality. To gauge the incidence of informality, we use measures of the extent of tax evasion, the extent of minimum wage non-compliance, and the size of the informal workforce ...
Basu, Arnab K. +2 more
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