Results 51 to 60 of about 768,760 (213)
Journal of Organizational Behavior, EarlyView.ABSTRACT There is increasing interest in understanding and recognition of the importance of empathy effects at work. However, despite the two‐party nature of empathy, little research has distinguished between empathy‐giving versus empathy‐receiving, or between empathy‐giver versus receiver.
Xiaoxiao Jiang +3 more
wiley +1 more source
Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland
Entrepreneurial Business and Economics Review, 2020 Objective: To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade ...
Dagmara Nikulin
doaj +1 more source
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
Joint audit and tax fraud: Case of listed American companies [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: How does the presence of joint auditors impact tax evasion practices in publicly traded U.S. companies, and what role does audit committee expertise play in mitigating tax evasion?
Hamza Ben Said +2 more
doaj +1 more source
Trading Off Tax Distortion and Tax Evasion [PDF]
Tax evasion is modeled as a risky activity and integrated into a standard problem of optimal tax design. It is shown that there is a trade off between reducing tax evasion and reducing tax distortion. Thus it is efficient to supplement a broad-based wage
Robin Boadway, Wolfram F. Richter
core
Psychology &Marketing, EarlyView.ABSTRACT This study introduces the Paradox of Escapism, exploring how the act of escaping reality can evolve from a short‐term avoidance strategy to a mechanism for self‐regulation and enhanced life satisfaction. Employing five rigorous, multimethod investigations, including qualitative interviews and sentiment analysis (Study 1), Structural Equation ...
Thamiris Magalhães de Sousa +3 more
wiley +1 more source
Standard models of tax evasion implicitly assume that evasion is either fully detected, or not detected at all. Empirically, this is not the case, casting into doubt the traditional rationales for interior evasion choices.
Dirk Niepelt
core
Cannabis Agritourism and Local Pathways Toward Sustainable Development Goals in Northern California
Sustainable Development, EarlyView.ABSTRACT Recent acceleration in global cannabis legalization offers a new context for examining the multiscale links between agritourism, sustainability, and international policy frameworks. In this study, Responsible Tourism is used to conceptualize cannabis agritourism in Northern California's Emerald Triangle as a strategy that may advance targets ...
Susan Dupej +2 more
wiley +1 more source
Tax evasion and tax changes in Hungary [PDF]
Tax evasion reduces the efficiency of the economy as unequal opportunities of tax evasion leads to an inefficient distribution of resources. In Hungary, based on data for 2005–2006, tax evasion resulted in a transfer of 7.9 per cent of GDP from taxpayers
Judit Krekó, Gábor P. Kiss
core
Sustainable Development, EarlyView.ABSTRACT Achieving sustainable development requires balancing economic growth with environmental conservation, but the relationship between informal economic activities and emerging financial technologies in boosting green growth (GG) is not well understood.
Muhammad Salah Uddin +4 more
wiley +1 more source