Results 41 to 50 of about 113,216 (292)
Business Strategy and the Environment, EarlyView.ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +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
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
On the Treatment of Income Tax Rates in Empirical Analysis of Tax Evasion [PDF]
, 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
Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing interest in corporate relocation decisions and sustainability, the existing literature is limited in its consumer‐centric approach. Integrating social exchange theory and construal level theory, this research investigates how consumers perceive sustainability‐driven nearshoring motives (i.e., socio‐economic vs.
Cagla Dayangan +2 more
wiley +1 more source
The Excess Burden of Tax Evasion: An Experimental Detection-Concealment Contest [PDF]
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 +3 more sources
Jurnal Kajian Akuntansi, 2019 Tax evasion, is an act of illegal tax evasion, tax evasion is done to minimize the amount of tax payable by way of breaking the law and not in accordance with the legislation in force.
Sundari Sundari
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
Sidelining Mitigation: Climate Delay Discourses Among Municipal Legislators in Southeastern Brazil
Environmental Policy and Governance, EarlyView.ABSTRACT This study investigates how municipal legislators frame climate mitigation and how these framings shift responsibility, narrow the perceived scope of municipal authority, and reduce the urgency or feasibility of local action. We analyzed 31 interviews with city councilors serving on Permanent Environmental Committees across municipalities in ...
Tainá Yumi Patriani
wiley +1 more source
PSL 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