Results 101 to 110 of about 97,900 (283)
Shadow Economy and Tax Morality: Is There A Difference Between Genders?
Mednarodno Inovativno Poslovanje, 2019 One of the driving forces of a shadow economy are tax rates and tax morale. The slippery slope framework as a conceptual tool integrates economic and psychological determinants and shows that tax compliance is influenced by (i) trust in authorities and ...
Birgit Burböck
doaj +1 more source
Organizational agility and relational trust: Unraveling the dynamics of pioneering orientation
European Management Review, EarlyView.Abstract In a context of rapidly evolving business landscapes, this study delves into the intricate factors shaping pioneering orientation, focusing particularly on organizational agility in operational and market dimensions. The research, conducted with 302 companies in Peru's World Heritage Cities, utilizes structural equation modeling to analyze ...
Bernardo De la Gala‐Velásquez +3 more
wiley +1 more source
Organization Capital and Firm Resilience to Cash Flow Shocks
Financial Review, EarlyView.ABSTRACT Spanning a 3‐year window before and after the COVID‐19 pandemic (2017–2022), this study examines the role of organizational capital in shaping firm resilience to cash flow shocks. We find that organizational capital significantly mitigates adverse cash flow impacts arising from pandemic‐related operational disruptions.
Chen Huang +3 more
wiley +1 more source
The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland [PDF]
This paper analyses the impact of direct democracy and local autonomy on tax morale and the size of the shadow economy. We use two different data sets on tax morale at the individual level (World Values Survey and International Social Survey Programme ...
Benno Torgler
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Staying but Struggling: A Concept Analysis of Quiet Quitting in Nursing Practice
Journal of Advanced Nursing, EarlyView.ABSTRACT Aim To clarify the concept of quiet quitting in nursing practice. Design Concept analysis using Walker and Avant's concept analysis methodology. Methods The eight‐step method by Walker and Avant guided the concept analysis. Data Sources A systematic literature search was conducted in CINAHL, PsycINFO, Scopus and MEDLINE without date ...
Yasin M. Yasin +3 more
wiley +1 more source
Tax avoidance and tax evasion: current insights and future research directions from an emerging economy [PDF]
AJAR (Asian Journal of Accounting Research)Purpose – This study aims to identify factors affecting tax avoidance and tax evasion in Bangladesh and propose a future research agenda. Design/methodology/approach – This paper reviewed 423 articles published between 2010 and 2023 using a systematic ...
Md Shamim Hossain +3 more
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Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification [PDF]
The paper explores whether a social learning model helps explain the observed conformity and compliance with social norms after the unification of Germany.
Benno Torgler, Bin Ding, Lars P. Feld
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The Complexity of Emergency Nurse Retention and Turnover Pre‐ and Post‐Covid 19: A Scoping Review
Journal of Advanced Nursing, EarlyView.ABSTRACT Aims To examine factors influencing emergency nurse turnover and retention pre‐ and post‐COVID‐19 and inform planned Participatory Systems Mapping research. Design A scoping review of the literature reporting reasons emergency nurses leave, intend to leave or stay.
Olivia Boulton +2 more
wiley +1 more source
How do inequality affect tax morale in Latin America and Caribbean?
Revista de Economía del Rosario, 2013 Latin America is well known as an inequitable region. As it is recognized, inequality and corruption perception weaken the way that political institutions works and the democratic system.
Mariana Gerstenbluth +3 more
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Assessment of the Tax Culture and the Size of the Shadow Economy in European Studies
Space and Culture, India, 2019 In the article, the authors analyse problems related to the interdependence of a country’s tax culture and the size of its shadow economy on the basis of fundamental scientific approaches and results of modern studies conducted by European scientists.
D.A. Endovitsky, D.G. Lomsadze
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