Results 31 to 40 of about 768,760 (213)
Does Religiosity Improve Tax Compliance? An empirical research based from gender
Jurnal Dinamika Akuntansi, 2018 Religiosity and love of money plays an important role in determining individual compliance with tax regulations in developing countries. This research examines the influence of love of money and religiosity on tax evasion.
Dekeng Setyo Budiarto +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The intersection between corporate entities and political institutions—commonly referred to as corporate political connections (CPCs)—significantly influences firms' strategic conduct and their environmental obligations. Although academic interest in this area has grown, the ethical dimensions of CPCs in relation to environmental ...
Ahmed A. Elamer +2 more
wiley +1 more source
DYNAMICS OF TAX EVASION IN INDONESIAN SMES: TAX RATES, SELF-ASSESSMENT SYSTEMS, AND TAX MORALE
SAR (Soedirman Accounting Review): Journal of Accounting and BusinessThis study examines tax evasion among Indonesian MSMEs, focusing on tax rates, tax system complexity, and self-assessment. The quantitative survey included 100 Jakarta MSMEs.
William Widjaja, Michael Michael
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether firms' sustainability actions aimed at serving multiple stakeholders lead to similar or differing sustainability outcomes depending on the manager's stakeholder focus. It proposes a conceptual framework distinguishing between primary and secondary stakeholders, wherein managers can face conflicts of interest ...
Felix B. Fischer +2 more
wiley +1 more source
Cogent Economics & FinanceTax evasion, a global concern, undermines government revenue, public services, and societal trust. It occurs when taxpayers deliberately avoid their tax obligations.
Tariku Lorato +2 more
doaj +1 more source
TAX EVASION THROUGH FICTITIOUS ECONOMIC OPERATIONS, OBSTACLE TO SUSTAINABLE DEVELOPMENT [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2016 Tax evasion means the avoidance of declaring and paying taxes. The purpose of the research is to identify ways and mechanisms of tax evasion through fictitious economic operations and how this kind o tax evasion can influence sustainable development ...
SERGIU-BOGDAN CONSTANTIN
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Predicting corporate environmental violations remains a key challenge in practice and in environmental governance research. However, existing studies have largely focused on ex post associations between stakeholder pressures and realized environmental violations, offering limited insight into whether stakeholder pressures can be used ex ante ...
Xiaolan Chen +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Extended producer responsibility (EPR) has been widely adopted across European circular economy governance yet three decades of implementation reveal a persistent and underexplained gap between formal compliance and upstream environmental outcomes.
Cedric Marvin Nkiko, Ken Kaweesa
wiley +1 more source
The economic approach to the problem of tax evasion and recommendations for Serbia [PDF]
Ekonomski Signali, 2016 Tax evasion is a global problem and it has severe consequences for every country, regardless of differences in socio-economic and political structure. The basis for tax criminal offenses is embodied in different manifestations of tax evasion, especially ...
Milosavljević Valentina
doaj +1 more source
The Dark Side of Leadership: CEO Narcissism and the Quality of Climate‐Related Financial Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates the impact of narcissistic Chief Executive Officers (CEOs) on the quality of corporate climate‐related financial disclosure as required by the Task Force on Climate‐related Financial Disclosures (TCFD) framework. Using a sample of S&P 1500 firms, the analysis tests the association between principal component‐based two ...
Dauda Bola Abdulsalam +2 more
wiley +1 more source