Results 51 to 60 of about 115,868 (319)
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
Tax compliance, income distribution and social norms [PDF]
, 2017 This paper studies the effect of income inequality on tax evasion. To discuss the topic, we present a simple model, based on Benabou and Tirole [6], that incorporates incentives for tax compliance such as punishment and fines, intrinsic motivation and ...
Di Gioacchino, Debora +1 more
core +1 more source
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
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
Nonlinear regression in tax evasion with uncertainty: a variational approach [PDF]
, 2017 One of the major problems in today's economy is the phenomenon of tax evasion. The linear regression method is a solution to find a formula to investigate the effect of each variable in the final tax evasion rate. Since the tax evasion data in this study
Ayob, Masri +5 more
core
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
Tax Evasion: System Justice, Distrust To Fiscus, And Love Of Money
Jurnal Akuntansi: Kajian Ilmiah Akuntansi, 2021 The research aims to determine system justice, distrust to fiscus and love of money towards tax evasion. The sample in the study are individual taxpayers in the area of the Ciawi Pratama Tax Office who are conducting taxation activities. The type of data
Listya Sugiyarti +2 more
doaj +1 more source
Strategic Management Journal, EarlyView.Abstract Research Summary This study investigates an under‐explored cost of operating in pollution havens: the pollution‐induced operational cost, or the increased labor costs and material supply constraints resulting from host countries' environmental pollution.
Juan Bu, Aurora Genin
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
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