Results 41 to 50 of about 9,086 (285)
Corruptibility and tax evasion [PDF]
European Journal of Law and Economics, 2013 Reduction of fiscal evasion may be pursued by introducing incentive schemes for tax inspectors. The aim of this paper is to explain the role of such bonuses in an economic environment with corruption, i.e. in a world where entrepreneurs and tax inspectors are open to bribery.
CERQUETI, ROY, COPPIER, RAFFAELLA
openaire +3 more sources
Strategic Change, EarlyView.ABSTRACT Digital platform (DP) enterprises have risen to the top of the global economy by inverting traditional business models. They earn money through matchmaking, transaction facilitation, and efficient orchestration of other stakeholders' resources.
Lukas R. G. Fitz, Jochen Scheeg
wiley +1 more source
Peran religionsity sebagai pemoderasi hubungan money ethics terhadap upaya tax evasion
Jurnal Akuntansi, 2018 The purpose of this study was to examine and analyze the influence of money ethic, intrinsic and extrinsic religionsity against tax evasion. In addition to test and analyze the effects of intrinsic and extrinsic religionsity as moderating the ...
Rachmawati Meita Oktaviani +2 more
doaj +1 more source
Tax Evasion and Competition [PDF]
SSRN Electronic Journal, 2007 AbstractUsing aCournot oligopoly model with an endogenous number of firms and evasion of indirect taxes, we show that more intense competition may have the negative side effect of increasing tax evasion, thereby, lowering public revenues and welfare. This will be the case if market entry costs decrease. A similar result will hold if marginal production
Laszlo Goerke, Marco Runkel
openaire +3 more sources
A Framework for Understanding and Evaluating Localization: The Case of HelpAge International
Public Administration and Development, EarlyView.ABSTRACT Many transnational non‐governmental organizations (TNGOs) are reevaluating their organizational forms and norms as they pursue localization. Localization itself is a contested and multifaceted concept, however, complicating the design, implementation, and evaluation of localization efforts.
Hans Peter Schmitz, George E. Mitchell
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
Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance
Jurnal Akuntansi dan Keuangan, 2021 This study investigates the factors of ethical perception of tax evasion. We also investigate the effect of ethical perception on tax compliance. Surveys were conducted with 291 participants consist of student, lecturer, professional, and business owner
Arfah Habib Saragih +1 more
doaj +1 more source
Resource redeployment as an entry advantage in resource‐poor settings
Strategic Management Journal, EarlyView.Abstract Research Summary Scarcity of productive factors poses a challenge for firms entering underdeveloped regions. We theorize that incumbent firms can overcome scarcity of skilled human capital in local labor markets by redeploying workers from existing units.
Jasmina Chauvin +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
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