Results 51 to 60 of about 113,216 (292)

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-Tiğāriyyaẗ
This 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, Ahmed Emad Eldin Ahmed   +1 more
doaj   +1 more source

Membership‐Making in Diverse Societies: Revisiting the Idea of Society as a Common Possession

Journal of Applied Philosophy, EarlyView.
ABSTRACT The traditional aim of Western social democracy has been to create a society that is a ‘common possession’ of its members (in T.H. Marshall's words). Social democratic politics has therefore been both society‐making and membership‐making, orienting people to a shared society as an object of attachment and loyalty, and nurturing membership ...
Will Kymlicka
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 Business
This 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

Rural Tax Evasion in Argentina: An Analysis of Tax Evasion Mechanisms and Social Relationships in the Córdoba Grain Market

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

I Can't Split Myself in Two (or Five): Job Crafting in Highly Demanding and Interdependent Work Environments

Journal of Organizational Behavior, EarlyView.
ABSTRACT Employees in highly demanding, interdependent work environments face a dilemma: while avoidance‐focused job crafting can preserve their own well‐being, these self‐initiated changes to their jobs could negatively affect coworkers. Drawing on qualitative interviews with 81 employees concurrently working for multiple agile teams in a European ...
Helene Tenzer, Martin Hoegl, Maria Tims, Philip Yang, Steffen Wütz   +4 more
wiley   +1 more source

Tax evasion attitude and taxpayers’ perception of government legitimacy: evidence from Southern Ethiopia

Cogent Economics & Finance
Tax evasion, a global concern, undermines government revenue, public services, and societal trust. It occurs when taxpayers deliberately avoid their tax obligations.
Tariku Lorato, Yonas Sendaba, Tasew Tadesse   +2 more
doaj   +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, Ceacilia Srimindarti, Pancawati Hardiningsih   +2 more
doaj   +1 more source

Corruption and Tax Evasion [PDF]

Doğuş Üniversitesi Dergisi, 2006
Yolsuzluk ve vergi kacakciligi sorunlari literaturde daha once ayri ayri incelendi. Vergi kacakciligi da bir yolsuzluk olsa da, bu makalede yolsuzluk devlet memurunun rusvet almasi ve vergi kacakciligi da mukellefin yasalara aykiri davranarak odemesi gereken vergiyi odememesi olarak tanimlanmistir.
openaire   +2 more sources

Coping Practices of Small‐ and Medium‐Sized Enterprises Facing Power Asymmetry in Digital Platform Business

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

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