Results 101 to 110 of about 3,327 (256)
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
Neuroeconomics: Tax Planning and the Role of Digital Literacy as a Moderation
Indonesian Interdisciplinary Journal of Sharia EconomicsTaxpayer awareness in fulfilling their tax needs is closely related to individual logical awareness. Corporate taxpayer awareness is closely related to tax planning in order to save business.
Tio Arriela Doloksaribu +3 more
doaj +1 more source
With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy [PDF]
Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach: decentralizing the political power to those who are close to the problems and give them a direct
Christoph A. Schaltegger +2 more
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The Effect of Traffic Congestion on Labour Investment Efficiency
European Financial Management, EarlyView.ABSTRACT The study examines the effects of headquarters‐city traffic congestion on labour investment efficiency. The results indicate that firms headquartered in congested cities may engage in inefficient labour investment decisions. Further analysis indicates that the inefficiency is associated with both overinvestment and underinvestment in labour ...
Rajib Chowdhury
wiley +1 more source
THE FACTORS AFFECTS TAX MORALE: THE SAMPLE OF SAKARYA UNIVERSITY
Sakarya Üniversitesi İktisat Dergisi, 2012 Tax morale, which is defined as an intrinsic motivation to pay taxes voluntarily, is influenced by many factors such as demographic, economic or socio-cultural.
Kadriye İzgi Şahbaz, Naci Tolga Saruç
doaj
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
A review of tax deterrence and tax morale
, 2021 This work reviews theory and empirical evidence, first of the seminal neoclassical model of taxation from Allingham and Sandmo (1972) and then of “Tax Morale” which is the broad concept that groups taxpayer’s non-pecuniary nor legally enforced reasons to pay taxes.
Ramirez Zamudio, Aldo Fabricio +2 more
openaire +1 more source
Financial Accountability &Management, EarlyView.ABSTRACT SDG 16 emphasizes the need for accountable institutions, often based on the assumption that public officials are accountable to politicians, who in turn are accountable to citizens. However, in many developing countries, neopatrimonial governance can weaken this accountability chain, as politicians themselves may act as “unprincipled ...
Edidiong Bassey, Emer Mulligan
wiley +1 more source
Tax Morale and Institutions [PDF]
SSRN Electronic Journal, 2003 This paper analyses the impact of direct democracy, trust in government, the court and the legal system, and federalism on tax morale. In the tax compliance literature it is novel to analyse tax morale as dependent variable and to systematically analyse the effects of formal and informal institutions in Switzerland, a country where participation rights
openaire +2 more sources
Tax morale and compliance : review of evidence and case studies for Europe [PDF]
This paper provides an overview of the literature on tax morale and tax compliance. Most of the material here is based on research that I have conducted together with my co-authors over the last 10 years.
Torgler, Benno
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