Neuroeconomics: Tax Planning and the Role of Digital Literacy as a Moderation
Taxpayer 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
Gender Pay Disclosure and Firm Performance: Quasi‐Experimental Evidence From the United Kingdom
ABSTRACT This paper investigates the impact of pay transparency on firm performance, measured as sales growth, in a large sample of UK‐registered companies between 2005 and 2023. We employ a difference‐in‐difference approach based on the pay transparency regulation enacted in 2017, which mandated all companies registered in the United Kingdom with at ...
Hildebrando Pahula, Charles Ambilichu
wiley +1 more source
Shadow Economy and Tax Morality: Is There A Difference Between Genders?
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
Tax morale and public spending inefficiency [PDF]
Tax evasion is a widespread phenomenon and encouraging tax compliance is an important and much debated policy issue. Many studies have shown that tax cheating has to be attributed to a considerable extent to the tax morale of taxpayers.
Guglielmo Barone, Sauro Mocetti
core
Organizational agility and relational trust: Unraveling the dynamics of pioneering orientation
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
THE FACTORS AFFECTS TAX MORALE: THE SAMPLE OF SAKARYA UNIVERSITY
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
Staying but Struggling: A Concept Analysis of Quiet Quitting in Nursing Practice
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
Taxes and Benefits: Two Distinct Options to Cheat on the State? [PDF]
Economists have studied many aspects of tax evasion. The vast literature has concentrated on the individual taxpayer’s decision on avoiding taxes by underreporting income.
Halla, Martin, Schneider, Friedrich G.
core
The Complexity of Emergency Nurse Retention and Turnover Pre‐ and Post‐Covid 19: A Scoping Review
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
CEO‐employee pay ratio disclosure and dividend policy
Abstract We examine whether and how the magnitude of the CEO pay ratio affects dividend policy in the context of inequality‐averse investors. Our results demonstrate a positive association between the two and remain robust to endogeneity concerns. We find that the CEO pay ratios positively affect dividends irrespective of whether CEO compensation ...
Rajib Chowdhury, John A. Doukas
wiley +1 more source

