Results 101 to 110 of about 98,230 (250)
Accounting &Finance, EarlyView.ABSTRACT This study replicates van der Kolk et al. (2019). “The Impact of Management Control on Employee Motivation and Performance in the Public Sector.”European Accounting Review 28, no. 5: 901–928 to explore the impact of four types of management control (MC) on intrinsic and extrinsic motivation across Japanese local governments and for‐profit ...
Hikaru Goto, Makoto Kuroki
wiley +1 more source
Causes and Consequences of Tax Morale: An Empirical Investigation [PDF]
Many taxpayers truthfully declare their income to the tax administration. Why? In this paper we have found a significant correlation between tax morale and tax evasion, controlling a variety of factors.
Benno Torgler, Markus Schaffner
core
Globalization, internal migration, and public goods provision in emerging economies
American Journal of Political Science, EarlyView.Abstract Globalization can introduce new employment opportunities to emerging economies in multinational corporations and exporting firms. Who is best positioned to benefit, and what are the political consequences for “left behind” areas? We argue that primarily advantaged groups seize these opportunities through internal migration toward centers of ...
Benjamin Helms, Junghyun Lim
wiley +1 more source
Tax Morale and Happiness: Evidence From Türkiye
International Journal of Public FinancePsychological factors have come to the fore in tax compliance in recent years. Taxpayers' emotional states influence tax compliance. While taxpayers comply with taxes because they are happy, they are so glad because of the financial honesty they ...
Işıl Ayas
doaj +1 more source
Seeing like a citizen: Experimental evidence on how empowerment affects engagement with the state
American Journal of Political Science, EarlyView.Abstract Building a strong and effective state requires revenue. Yet, in many low‐income countries, citizens do not make formal payments to the state or forego engaging with the state altogether due to vulnerability to opportunistic demands by state agents. We study two randomized interventions in Kinshasa, Democratic Republic of the Congo, designed to
Soeren J. Henn +4 more
wiley +1 more source
Shadow economy, tax morale, governance and institutional quality: A panel analysis [PDF]
This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data.
Benno Torgler, Friedrich Schneider
core +3 more sources
Digital Transformation in the Local Tax System
Jurnal Bina PrajaThe contribution of local taxes to the subnational government budget was minimal. The average local tax ratio in Indonesia is only 1,21%. Consequently, subnational governments remain highly dependent on transfers from the central government.
Ali Abrori +2 more
doaj +1 more source
TAX CULTURE: A BIG STEP TOWARD VOLUNTARY TAX COLLECTION
Iustinianus Primus Law Review, 2023 Governments of all countries have introduced various taxes, being that they are the main source of public revenues that finance public expenditures. At the same time, the taxpayers are looking for ways to pay as little tax as possible.
Gordana Ilić Popov
doaj
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
core
The Role of B Corp Certification in Uncertain Times: An Empirical Investigation
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This paper aims to examine whether B Corp certification enhances firms' ability to navigate uncertain times and how contingent factors affect its effectiveness. Building on Stakeholder Theory and the Resource‐Based View, we formulated a set of research hypotheses and tested them with a long‐term event study and an ordinary least squares ...
Matteo Podrecca +2 more
wiley +1 more source