Results 101 to 110 of about 115,868 (319)
Money Laundering, Terrorist Financing, and Tax Evasion: The Consequences of International Policy Initiatives on Financial Centres in the Caribbean Region , by Aretha M. Campbell [PDF]
, 2023 Bill Maurer
openalex +1 more source
Journal of Public Economic Theory, 2008 AbstractA strictly risk‐averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analyzed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1) the composition of the manager's remuneration, (2) the ability to control the manager's ...
openaire +3 more sources
Do Taxpayers Embrace Social Norms to Comply? Empirical Evidence From Indonesia
Asian-Pacific Economic Literature, EarlyView.ABSTRACT This study explores the powerful role societal norms play in shaping taxpayers' behaviour in Indonesia, with a focus on how the prevalence of compliance influences both tax filing and payment practices. By examining the ratio of tax evaders to compliant taxpayers in specific regions, we measured the strength of these norms and explored their ...
Yon Arsal, Arifin Rosid, Agung Satyadini
wiley +1 more source
Tax Evasion, Corruption and Market Entry [PDF]
, 2015 André Seidel, Marcel Thum
openalex +1 more source
Asia Pacific Viewpoint, EarlyView.ABSTRACT The COVID‐19 pandemic disproportionately affected international migrants worldwide. However, not all international migrants were uniformly impacted. While much of the literature has focused on the pandemic's effects on migrants relative to citizens, the impacts faced by different groups of migrants remain less understood.
Ramesh Sunam +3 more
wiley +1 more source
A VAR Analysis Regarding Tax Evasion and Tax Pressure in Romania [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 The tax burden is viewed, in both empirical and theoretical studies, as the main determinant of tax evasion and the shadow economy. There is an increasing fiscal pressure which suggest that taxpayers are affected by a stable over-burden of fiscal ...
Boștină Florin
doaj
Tax evasion and government size: evidence from Italian provinces. [PDF]
Econ Polit (Bologna), 2021 D'Agostino E +2 more
europepmc +1 more source
An Estimate of Tax Evasion in Croatia [PDF]
The definition of the underground economy in this work is a legal economic activity that is not reported for the purpose of avoiding the payment of taxation; the tax defaulter thus increasing his own personal benefit. Tax evasion is an unlawful manner of
Sanja Madzarevic-Sujster
core
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This paper reviews the literature on the relationship between environmental, social, and governance (ESG) engagement and family firms. Drawing from mainstream databases, it identifies and analyzes 34 pivotal articles. Research on ESG and family firms is still emerging, but inconsistent findings and paradoxes obscure the field.
ChangYi Zhu +2 more
wiley +1 more source
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This study investigates the effectiveness of institutional pressures in motivating two contrasting sustainability strategies, symbolic and substantive, and their subsequent impact on the triple bottom line (TBL). Using data from 388 US supply chain professionals, this research applies institutional theory and structural equation modeling to ...
Alina Marculetiu +2 more
wiley +1 more source