Results 81 to 90 of about 199,700 (303)

Righting Past Wrongs Through Restorative Justice: Managerial Motivations for Collaboration

open access: yesNonprofit Management and Leadership, EarlyView.
ABSTRACT Nonprofits are crucial to state collaborations as their embedded nature in communities allows them to gain the trust necessary to facilitate change and enhance strengths. As nonprofits collaborate with the public sector to tackle systemic challenges, understanding managerial motivations for collaboration and implications for social change is ...
Kara L. Lawrence   +2 more
wiley   +1 more source

“Ain’t that a shame”: moral costs and fiscal crimes

open access: yesHumanities & Social Sciences Communications
Levitt and List’s (2007) utility function relating to decisions with a moral dimension is adapted to offer insight into the moral costs associated with tax evasion and benefit fraud.
Lory Barile, John Cullis, Philip Jones
doaj   +1 more source

Rural Tax Evasion in Argentina: An Analysis of Tax Evasion Mechanisms and Social Relationships in the Córdoba Grain Market

open access: yesInternational Journal for Crime, Justice and Social Democracy, 2019
This paper uses a theoretical perspective based on the ideas of Foucault, critical criminology, and rural criminology, to examine how social relations influenced tax evasion mechanisms in agriculture in the province of Córdoba, Argentina.
Antonella Comba
doaj   +1 more source

LEGAL CONSEQUENCES FOR TAX CRIMES WITH FICTITIOUS TAX INVOICES

open access: yesPOLICY LAW NOTARY AND REGULATORY ISSUES (POLRI)
This research aimed to examine the legal implications of tax fraud involving fictitious tax invoices by businesses and to examine the factors that judges take into account when imposing criminal penalties on those who use fictitious tax invoices in cases such as Decision Number523/Pid.Sus/2021/PN Cikarang, Decision Number 1227/Pid.Sus/2021/PN Jkt.Utr ...
Edwin Sulasdjono Subroto   +2 more
openaire   +1 more source

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

open access: yesNonprofit 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   +6 more
wiley   +1 more source

Combating tax crimes in Indonesia: tackling the issue head-on

open access: yesHumanities & Social Sciences Communications
Taxes are undeniably the lifeblood of a country’s financing. However, tax evasion is becoming increasingly rampant in Indonesia, resulting in substantial state losses. Enhanced tax enforcement policies are necessary to combat this crime. The Organization
Dwi Nurferyanto, Yoshi Takahashi
doaj   +1 more source

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

open access: yesPublic 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

Meaningful Ethics Reforms for the New Albany [PDF]

open access: yes, 2011
The corruption scandals of the last few years have profoundly shaken the faith of New Yorkers in their state government. This report examines the system erected by New York's current ethics laws and makes clear recommendations for a way ...
John Travis   +2 more
core  

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

open access: yesPublic 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   +1 more
wiley   +1 more source

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

open access: yesSustainable 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   +9 more
wiley   +1 more source

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