Results 81 to 90 of about 749,119 (303)
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
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
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
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
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 +4 more
wiley +1 more source
TAX EVASION BETWEEN FRAUD AND OPTIMIZATION [PDF]
Challenges of the Knowledge Society, 2017 Tax optimization, often called legal tax evasion is the use of methods and techniques that are within the law, in order to reduce or even cancel the tax liability. To achieve such an approach, the taxpayer or his advisers must know in depth the tax law -
Emilia Cornelia STOICA
doaj
Threshold analysis regarding the optimal tax rate and tax evasion. Empirical evidence from Taiwan. [PDF]
PLoS One, 2023 Wang YK, Wang YK, Zhang L.
europepmc +1 more source
Bribes and Business Tax Evasion [PDF]
This paper investigates the role of governance, in particular bribes to tax officials, in shaping business tax compliance behavior in transition economies.
David Joulfaian
core
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
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
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