Results 41 to 50 of about 749,119 (303)
Jurnal Riset Akuntansi dan Bisnis AirlanggaThis study examines the effect of love of money, understanding of tax law, and tax sanctions on tax evasion in Yogyakarta City with Tri Pantangan as a moderating variable.
Sri Ayem +2 more
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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
Business Strategy and the Environment, EarlyView.ABSTRACT Achieving green transition has become an essential policy priority for which economies need to mobilize green finance, increase green innovation, and promote trade in environmentally sustainable goods and services. However, the effectiveness of policies for enhanced green development depends not only on their design but also on their ...
Sami Ur Rahman +3 more
wiley +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
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
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 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
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
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 ...
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