Results 41 to 50 of about 768,760 (213)
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
Business Strategy and the Environment, EarlyView.ABSTRACT The ESG Controversies Index provided by Thomson Reuters (Refinitiv) has been widely used in sustainability, finance, and corporate governance research as a proxy for firms' exposure to environmental, social, and governance controversies. However, a number of published studies appear to misinterpret the index by reversing its underlying scale ...
Haitham Nobanee +3 more
wiley +1 more source
Tax Evasion in the Philippines, 1981-1985 [PDF]
From the administrative and policy perspective, determination of magnitude of tax evasion and an analysis of tax evasion levels are imperative so that authorities may evaluate the success or failure of the enforcement mechanism.
Manasan, Rosario G.
core +2 more sources
Tax evasion and the law in Nigeria
Проблеми Законності, 2017 This paper has dealt with the incidence of tax evasion and how the law in Nigeria has tackled the problem. It came against the background of massive tax evasion in the country which has resulted in the loss of needed revenue for development.
Enya Matthew Nwocha
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Riding on a Pegasus: Is ‘Sustainability’ Still a Myth in Bangladesh's RMG Sector?
Business Strategy and the Environment, EarlyView.ABSTRACT Although a growing number of studies explore sustainability, the role of stakeholders and institutions in shaping environmental sustainability initiatives remains overlooked particularly from the upstream fashion supply chain contexts. Drawing upon the framework proposed by Lee, our study aims to fill this gap by examining the interplay ...
Taposh Kumar Roy +3 more
wiley +1 more source
The Role of Taxpayer Satisfaction in Tax Evasion, Accounting for Economic Conditions: A Cross-National Comparative Study [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-TiğāriyyaẗThis study examines the impact of happiness on tax evasion using international evidence from 197 countries over the period 2015–2020. Tax evasion is measured using the MIMIC index, and happiness data are obtained from the World Happiness Report.
Ahmed Mohamed Wageeh ELsawy +1 more
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan +4 more
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
Operating in perpetual motion? Coping with the dark side of global boundary spanning
Global Strategy Journal, EarlyView.Abstract Research Summary This paper explores how individuals experience and cope with the demands of global boundary spanning in multinational enterprises (MNEs). We foreground temporary colocation as a modality through which mobile global boundary spanners repeatedly traverse multiple boundaries, triggering intense demands with adverse consequences ...
Kieran M. Conroy +2 more
wiley +1 more source
International Journal for Crime, Justice and Social Democracy, 2019 This paper uses a theoretical perspective based on the ideas of Foucault, critical criminology, and rural criminology, to examine how social relations influenced tax evasion mechanisms in agriculture in the province of Córdoba, Argentina.
Antonella Comba
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