Results 61 to 70 of about 768,760 (213)

Tax Evasion and Community Effects in Italy [PDF]

I propose an analysis of tax evasion in Italy using the data collected by the website evasori.info. This site collects reports by random internet users of the transactions in which they were involved that, lacking any legal receipt, were hidden from the ...
Francesco Flaviano Russo
core  

Revolutionizing Climate Action: Achieving SDG 13 Through the Lens of the Rule of Law, Green Technology Innovation, Renewable Energy, and Trade Openness

Sustainable Development, EarlyView.
ABSTRACT The European Union has adopted a broad climate policy framework under the European Green Deal to support progress towards Sustainable Development Goal (SDG 13). However, empirical evidence remains limited regarding how institutional quality, green technological innovation, renewable energy, and trade openness jointly influence CO2 emissions ...
Mu Qiao, Emma Serwaa Obobisa, Isaac Adjei Mensah, Chun‐lok Kris Li, Jianguang Deng   +4 more
wiley   +1 more source

The Relationship Between Tax Pressure and Economic Crime

CECCAR Business Review
Economic 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), Cristina-Elena POENARU (FLOREA)   +1 more
doaj   +2 more sources

Public policies and tax evasion: evidence from SAARC countries

Heliyon, 2020
In compliance with the socioeconomic theory, the study has strived to investigate the impact of economic and non-economic public policies on tax evasion using panel data of 7 SAARC countries covering the period from 1998 to 2015.
Azharul Islam, Md. Harun Ur Rashid, Syed Zabid Hossain, Rubayyat Hashmi   +3 more
doaj   +1 more source

Tax Evasion and Economies in Transition: Lessons from Tax Theory [PDF]

This study considers the pervasive tax evasion of transition economies, with particular reference to Russia’s tax system. Starting with a survey of theoretical literature on tax evasion and corruption, it argues that, although standard tax theory offers ...
Pirttilä, Jukka
core  

Generative AI use in entrepreneurship: An integrative review and the Empowerment–Entrapment Framework

Strategic Entrepreneurship Journal, EarlyView.
Abstract Research Summary Despite the growing use of generative artificial intelligence (GenAI) in entrepreneurship, research on its impact remains fragmented. To address this limitation, we provide an integrative, entrepreneur‐centered review of how GenAI influences entrepreneurs at each stage of the entrepreneurial process: (1) opportunity ...
Jackson G. Lu, Gerui Gloria Zhao, Anna Manyi Zheng   +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, Carlos Inoue, Christopher Poliquin   +2 more
wiley   +1 more source

Tax Evasion and Corruption in Tax Administration [PDF]

Corruption, Tax Evasion, No commitment, Maximal ...
Marcello D'Amato, Antonio Acconcia, Riccardo Martina   +2 more
core  

Adding Realism to Theories of Taxpayer Compliance

Southern Economic Journal, EarlyView.
ABSTRACT Explaining why people pay taxes has not been a central focus in the many important contributions of Jim Cox. Even so, I argue here that his work has greatly affected the way that we think about taxpayer compliance, by adding both directly and indirectly much needed realism to the theories and the applications of compliance. These contributions
James Alm
wiley   +1 more source

Tax Evasion, Social Norms and Conditional Cooperation [PDF]

Tax Evasion; Social Norms; Conditional ...
Traxler, Christian
core