Results 61 to 70 of about 19,155 (298)

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

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

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

The Hidden Costs of Tax Evasion: Collaborative Tax Evasion in Markets for Expert Services [PDF]

SSRN Electronic Journal, 2015
AbstractWe experimentally examine the impact of tax evasion attempts on the performance of credence goods markets, where contractual incompleteness results from asymmetric information on the welfare maximizing quality of the goods. Our results suggest that tax evasion attempts – independently of whether they are successful or not – lead to efficiency ...
Loukas Balafoutas, Adrian Beck, Rudolf Kerschbamer, Matthias Sutter   +3 more
openaire   +7 more sources

Rethinking Public Administration Reform: Institutional Layering of Bureaucratic, Managerial and Community Logics Over Time in Nigeria's Tax Administration

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 Gestiune
Research 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, Salma Damak Ayadi, Feten Arfaoui   +2 more
doaj   +1 more source

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, Hwansuk Chris Choi, Jingen Liang   +2 more
wiley   +1 more source

The Role of Fintech and the Shadow Economy in Advancing Sustainable Development Across G7 Countries: Evidence From MMQR Analysis

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, Rashed Jahangir, Mamunur Rashid, Muhammad Hassan Abbas, Md. Al Amin   +4 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

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