Results 51 to 60 of about 700,728 (291)
Environmental, Social and Governance Disclosure Scores and Tax Avoidance
Jurnal Ilmiah AkuntansiThis paper aims to understand the effect of Environmental, Social, and Governance (ESG) disclosure scores on tax avoidance. The sample consists of public firms listed on the Indonesia Stock Exchange, excluding those in the financial services industry ...
Adrian Teja
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Quantifi cation of Changes in the VAT Gap: An Econometric Approach
Gospodarka Narodowa. The Polish Journal of Economics, 2020 This article proposes an alternative methodology for estimating changes in the VAT gap that allows for their timely (quarterly) monitoring. It combines two traditions of tax modelling: calculating a discrepancy between theoretical tax liabilities and the
Karolina Konopczak
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WHAT MOTIVATES TAX COMPLIANCE?
Journal of economic surveys (Print), 2018 In this paper, I review and assess what we have learned about what motivates individuals to pay - or to not pay - their legally due tax liabilities. I focus on three specific questions.
J. Alm
semanticscholar +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Revista de Management Comparat International, 2017 The issue of deferred taxes (deferred tax assets and deferred tax liabilities) have been intensively analysed from different perspectives. However, there is almost no paper entirely devoted to the analysis of the effects of deferred taxes on the ...
Radojko LUKIC
doaj
Mental accounting in tax liabilities
DECISIONAbstractMental accounting refers to a set of cognitive processes in which people code, categorize and evaluate money depending on where it came from and what they are going to spend it on, and this influences the way they make decisions. The concept of mental accounting violates the principles of standard economic theories, which consider money to be ...
Maryam Bathaei Javareshk +2 more
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Legal tax liability, legal remittance responsibility and tax incidence [PDF]
OECD Taxation Working Papers, 2017 This paper examines the role of businesses in the tax system. In addition to being taxed directly, businesses act as withholding agents and remitters of tax on behalf of others. Yet the share of tax revenue that businesses remit to governments outside of direct tax liabilities is under-studied.
openaire +1 more source
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
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RESEARCH OF ESSENCE, ECONOMIC AND LEGAL NATURE OF THE DEFINITION «TAX LIABILITY»
Статистика и экономика, 2016 Scientists, teachers, experts and practitioners are still trying to defi ne essence and nature of the definition «tax liability».The author explores the various interpretations of this definition and its economic and legal nature, using also treatmentsof ...
Elena S. Tcepilova
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