Results 31 to 40 of about 115,868 (319)

The influence of tax transparency on sales tax evasion among Jordanian SMEs: The moderating role of moral obligation

open access: yesCogent Business & Management, 2023
Globally, taxes is a crucial source of income for various governments. However, in spite of the numerous importance of taxes for the socioeconomic growth of developed and developing countries, Jordan as a developing country faces challenges of tax ...
Nayef Mohammad Al-Rahamneh   +2 more
doaj   +1 more source

The excess burden of tax evasion - An experimental detection- concealment contest [PDF]

open access: yes
We present an experimental study on the wasted resources associated with tax evasion. This waste arises from taxpayers and tax authorities investing costly effort in the concealment and detection of tax evasion.
Matthias Sutter, Ralph C Bayer
core   +6 more sources

Tax Management and Tax Evasion

open access: yes, 2015
Contents: Katarzyna Zukrowska: Taxes as challenge in globalized and open economy with intensified competition. Case study of Poland in the context of Transatlantic Trade and Investment Partnership - Tadeusz Wascinski/Dorota Bienias: Strategic planning of public services in performance budgeting of the public finance sector's units - Konrad Raczkowski ...
Raczkowski, Konrad, Sułkowski, Łukasz
openaire   +2 more sources

A Mixed-Methods Study of the Influence of Demographic Factors on Albanian Individual Taxpayers’ Ethical Beliefs Surrounding Tax Compliance

open access: yesBusiness Ethics and Leadership, 2022
Many governments worldwide are concerned about tax evasion and avoidance, which has been studied extensively over the years. The primary goal of this research is to convey Albanian citizens’ and taxpayers’ perspectives on tax evasion, avoidance, and ...
Oltiana Muharremi   +2 more
doaj   +1 more source

Exploring the Spillover Effect of Supply Chain Digitalisation on Pollution Emissions Through Social Network Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao   +4 more
wiley   +1 more source

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh   +3 more
wiley   +1 more source

On the Treatment of Income Tax Rates in Empirical Analysis of Tax Evasion [PDF]

open access: yes, 1987
In this paper, it is argued that average tax rates exert an influence on income tax evasion separate from, and opposite to that of marginal tax rates.
Crane, Steven E, Nourzad, Farrokh
core   +1 more source

Trends and Insights in Arab Audit Research: A Bibliometric Exploration

open access: yesCanadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.
ABSTRACT This study employs bibliometric analysis to investigate audit research trends across five Arab countries—Jordan, Saudi Arabia, Egypt, Tunisia and the United Arab Emirates—each reflecting distinct sociopolitical, economic and legal contexts.
Zouhour Ben Hamadi, Peter Ghattas
wiley   +1 more source

Evaluating the Substitution Value of Green Electricity for Advancing Renewable Energy Development Through the Value‐Added Contributions of Iran's Petrochemical Industries: A System Dynamics Approach

open access: yesEnergy Science &Engineering, EarlyView.
This study proposes a sustainable financing model for renewable energy in Iran by channeling petrochemical profits and carbon tax revenues into feed‐in tariffs. Reallocating natural gas from low‐efficiency power plants to high‐value petrochemical production enhances economic returns while reducing CO₂ emissions.
Mahdi Karbalaei Aghababaei   +3 more
wiley   +1 more source

The underground economy in the U.S.A.: preliminary new evidence on the impact of income tax rates (and other factors) on aggregate tax evasion 1975-2008

open access: yesPSL Quarterly Review, 2014
This empirical study seeks to identify determinants of the underground economy in the U.S. in the form of aggregate federal personal income tax evasion over the period 1975-2008, with a specific focus upon the impact of higher federal income tax rates ...
Richard J. Cebula
doaj   +3 more sources

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