Results 61 to 70 of about 5,760 (254)

Linking Environmental Health and Civic Health: An Analysis of Air Pollution and Charitable Giving

Nonprofit Management and Leadership, EarlyView.
ABSTRACT This study examines the effect of air pollution on charitable giving. We suggest that the burdens associated with poor air quality are associated with a dampening of civic and philanthropic engagement. Analyzing 12 years of county‐level data from the United States with fixed‐effects OLS and instrumental variables regressions, we identify a ...
Gregory D. Saxton, Michelle Benson, Chao Guo, Daniel G. Neely, Tahmina Ahmed, Mohammad Maruf Hasan, Shujie Zhang   +6 more
wiley   +1 more source

The Role of Human Factors in Tax Compliance and Countering Tax Crimes

, 2023
Abstract This chapter looks at tax crimes from a broader social science perspective complementing the insights gained from legal and doctrinal analysis of tax law in the books. Introducing the difference between law in the books and law in action can produce a better understanding of the role of law in the fight against tax crime. We use
U Turksen, R Kreissl, E T Blumenschein
openaire   +1 more source

Nonprofit Governance and Financial Stability: A Study of Government‐Funded Social Services

Nonprofit Management and Leadership, EarlyView.
ABSTRACT Nonprofit social service providers are essential in delivering vital services, often with public funding. This study adopts a contingency perspective to explore the relationship between organizational governance and financial stability in publicly funded nonprofit organizations. We use a combination of comparative multilevel analysis (CMA) and
Florentine Maier, Michael Meyer, Josef Baumüller, Christian Grünhaus, Franka Walde   +4 more
wiley   +1 more source

Why Active Representation Varies: Cultural Stereotypes and Differential Treatment by Street‐Level Bureaucrats

Public Administration and Development, EarlyView.
ABSTRACT How do cultural stereotypes influence the likelihood that minority street‐level bureaucrats (SLBs) will actively represent marginalized subgroups within their ethnocultural community? While existing scholarship on representative bureaucracy has focused on the conditions under which minority SLBs engage in active representation, this study ...
Sohad Amaria, Einat Lavee, Nissim Cohen
wiley   +1 more source

Islamic Public Administration in Practice: The Taliban's “Gender Apartheid” Governance in Afghanistan

Public Administration and Development, EarlyView.
ABSTRACT This article analyzes the Taliban's post‐2021 governance model through the Islamic Public Administration (IPA) framework, focusing on justice, equality, and women's inclusion. It asks: (1) How does the Taliban's governance align with core IPA principles?
Parwiz Mosamim, Jean‐Patrick Villeneuve   +1 more
wiley   +1 more source

Integration of legislation on countering tax crimes in the EU: opportunities and limitations

Правоприменение
The subject. The article examines the norms of the current tax and criminal legislation of the EU, the experience of which in the future may be in demand in the process of integrating the legal regulation systems of the EAEU states when developing issues
D. G. Bachurin
doaj   +1 more source

Enforcing environmental law in the Amazon

People and Nature, EarlyView.
Abstract This article identifies the underlying obstacles to enforcement of laws against environmental crimes such as illegal logging, mining and ranching. With four departments (provinces) from Colombia as case studies, it assesses enforcement of the country's main environmental law, Law 2111, which is one of Latin America's strongest. The article has
Mark Ungar, Juan Corredor‐Garcia
wiley   +1 more source

Corporate Criminal Liability in Tax Offenses

Justisi
This study aims to analyze the legal framework governing corporate criminal liability in the context of tax offenses. This study uses a normative juridical method with a statute approach, a case approach, and a conceptual approach.
Reynold Simanjuntak, Aldy Yohanes Manueke   +1 more
doaj   +1 more source

Social, Technological, Economic, and Policy Factors in the Circular Economy Transition in Brazil

Sustainable Development, EarlyView.
ABSTRACT A well‐functioning circular economy (CE) integrates resilience across economic, environmental, and social dimensions. This study identifies key drivers and barriers to Brazil's CE transition through 20 semi‐structured interviews with stakeholders. Major sociocultural barriers include inadequate education and limited CE awareness, while growing
Alejandro Gallego‐Schmid, Ana Belén Guerrero, Ricardo Rebolledo‐Leiva, Alvaro Elorrieta‐Mendoza, Denisse Milagros Paredes Cotohuanca, Raphael Ricardo Zepon Tarpani, Rodrigo Salvador, Murillo Vetroni Barros, Claudia E. Henninger, Leonardo Vásquez‐Ibarra   +9 more
wiley   +1 more source

CRIMINAL LIABILITY FOR CERTAIN ECONOMIC ACTIVITIES-TAX EVASIOAN [PDF]

Annals of the University of Oradea: Economic Science, 2010
Evasion is equivalent to the offense or crime, and what is civil or criminal depending on the seriousness and rufnesse. Reasons for this phenomenon in Romania is difficult to quantify and are prevented complex and numerous, among them may be mentioned ...
Alexandrina Fodor
doaj