The psychic costs of tax compliance: nature and implications for policy [PDF]
, 1987 Peter Pierpoint, Tim Auburn
openalex
Compliance Costs and Book-Tax Conformity: Evidence from Audit Fees and Audit Quality
, 2016 Kathleen M. Bakarich, Jon N. Kerr
openalex +1 more source
Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 more
wiley +1 more source
Understanding political perceptions of tobacco policies and stakeholders in France: A qualitative study with parliamentarians. [PDF]
Tob Prev CessatTopart F +4 more
europepmc +1 more source
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
Taxation of fisheries in Kenya: neither improving management nor raising revenue? [PDF]
World Dev PerspectOcchiali G, Okello O.
europepmc +1 more source
Exposure Draft on Revenue Recognition: Tax Compliance Costs
, 2011 Teng Aun Khoo, Kai Guan Tan
openalex +1 more source
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
The Cat Is Already Out of the Bag: Humane and Pragmatic Solutions for Cats on Dairy Farms. Reply to Calver et al. It's Premature to Encourage Working Cats for Rodent Control on Australian Dairy Farms. [PDF]
Animals (Basel)Dutton-Regester K +4 more
europepmc +1 more source
Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs
, 2013 Idawati Ibrahim
openalex +1 more source