Results 81 to 90 of about 8,295 (252)

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

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 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

A critical analysis of the barriers to entry for small business owners imposed by Sections 12E(4)(a)(iii) and (d) and paragraph 3(b) of the Sixth Schedule Of The Income Tax Act, No. 58 of 1962

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
doaj   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 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

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

Critical Success Factors for Enhancing the Circular Economy Performance of Last‐Mile Cold Chain Logistics Packaging for Urban Agricultural Products

Business Strategy and the Environment, EarlyView.
ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su, Chunyu Liu, Shucheng Duan, Taewoo Roh   +3 more
wiley   +1 more source

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +1 more source