Results 61 to 70 of about 113,216 (292)
Tax rates and Tax evasion: an Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy [PDF]
By using official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980-2004 we investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden.
Bruno Chiarini +2 more
core +3 more sources
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
The economic approach to the problem of tax evasion and recommendations for Serbia [PDF]
Ekonomski Signali, 2016 Tax evasion is a global problem and it has severe consequences for every country, regardless of differences in socio-economic and political structure. The basis for tax criminal offenses is embodied in different manifestations of tax evasion, especially ...
Milosavljević Valentina
doaj +1 more source
Public Administration and Development, EarlyView.ABSTRACT The reform of public institutions has attracted sustained attention in both scholarship and policymaking. Increasingly, however, there is growing recognition that reforms are rarely implemented in an institutional vacuum. Instead, new reforms are layered onto existing arrangements, producing hybrid institutional landscapes shaped by prior ...
Edidiong Bassey
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
Tax avoidance or tax evasion? : the difference between tax avoidance and tax evasion is the thickness of a prison wall (Denis Healey) [PDF]
, 2015 This article seeks to distinguish clearly between tax avoidance and tax evasion. These concepts are not new to the field of taxation as they have been contested since 1900.
Xuereb, Ann
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
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
Shaping expectations, losing flexibility: A study of CEO promises as strategic communication tools
Strategic Management Journal, EarlyView.Abstract Research Summary CEO promises are powerful but understudied communication tools. We develop a dual‐mechanism framework theorizing that while CEO promises elevate stakeholder expectations, they simultaneously constrain strategic flexibility. We argue that CEO promise‐making is shaped by two competing pressures: making more promises when the ...
Majid Majzoubi +2 more
wiley +1 more source
The Relationship Between Tax Pressure and Economic Crime
CECCAR Business ReviewEconomic crimes such as financial fraud, money laundering and illegal lending are considerably influenced by the tax evasion phenomenon. In the context of Romania, characterized by a vast underground economy and tax evasion, these phenomena contribute ...
Gabriela ANGHEL (CONSTANTIN) +1 more
doaj +2 more sources