Results 111 to 120 of about 3,003,901 (286)

Tax compliance discount in practice: An analysis of rulings

Trakya Üniversitesi İktisadi ve İdari Bilimler Fakültesi E-Dergi
Tax 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
doaj   +1 more source

Tax Compliance Cost, Tax Based Broadening and Tax Revenue in Nigeria

Contemporary Research Analysis Journal
The study examined the effect of tax compliance cost and tax-based broadening on tax revenue in Nigeria, covering a study period of 29 years ranging from 1995-2024. The study employed the use of secondary data sourced from institutions in Nigeria involved in tax revenue generation.
UWEJIYAN Juliet, OKOLIE Augustine Oke, FCA, EBIAGHAN Frank Orits, PhD   +2 more
openaire   +1 more source

Il regime di adempimento collaborativo inteso come traduzione di tax compliance in Italia

, 2015
Alla base di una corretta tax compliance è necessario sottolineare che vi sono elementi di natura differente quali, ad esempio, concetti di deterrenza, di norme, di equità e di fiducia e non solo.
STRIANESE, loredana
core  

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana, Cristina Blanco González‐Tejero, Silvia Giralt Escobar, Antonio Garcia‐Amate   +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 Management
Background: 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
doaj   +1 more source

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. Karaman   +3 more
wiley   +1 more source

Tax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia [PDF]

, 2016
This study attempts to estimate tax compliance costs and assess views of taxpayers on aspects of the tax system in Ethiopia. The study uses evidence mainly from a survey of both formal and informal businesses in Addis Ababa and four major cities (Adama, Hawassa, Mekele, and Bahir Dar) in the four largest regional states.
openaire   +2 more sources

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

The Cost of Tax Compliance for Small, Medium and Micro Enterprises in South Africa

International Journal of Advanced Business Studies
High tax compliance costs are associated with larger informal sectors, more corruption and less investment. As no study to date provides a comprehensive baseline for small, medium and micro enterprises' (SMMEs) tax compliance costs in South Africa ...
Heinrich Dixon, Sharon Smulders, Elza Odendaal   +2 more
doaj   +1 more source

Compliance risk management strategies for tax administrations in developing countries : a case study of the Malaysian revenue authority [PDF]

The aim of this study is to achieve a better understanding of risk management as practised by tax administrations of developed countries and to ascertain what prevents the developing countries from managing risks efficiently and effectively.
Mahmood, Marhaini
core