Results 151 to 160 of about 97,900 (283)
FinTechGovernments worldwide are mandating e-invoicing and real-time VAT reporting, yet many cash-intensive service SMEs continue to under-report VAT, eroding fiscal revenues.
Konstantinos S. Skandalis +1 more
doaj +1 more source
A dataset on declared tax evasion attitudes of students and entrepreneurs from Poland under the slippery slope framework. [PDF]
Data Brief, 2023 Batrancea LM +3 more
europepmc +1 more source
UNIVERSITY STUDENTS' TAX MORALE: A STUDY OF GENDER WITHIN THE UNIVERSITY OF ALICANTE, SPAIN
, 2016 Cristina P. Sarasa, Javier Sarasa-Pérez
openalex +2 more sources
Access Improvement in Healthcare: Be Quick, but Don't Hurry?
Learning Health Systems, Volume 10, Issue 1, January 2026.ABSTRACT Background Access improvement is a fundamental component of value‐based healthcare as it inherently promotes quality by eliminating chokepoints, redundancies, and inefficiencies that could hinder the provisioning of timely care. Yet as healthcare organizations struggle with cost containment, the question of how to most effectively enhance ...
Allen M. Chen
wiley +1 more source
Tax morale and reciprocity: A case study from Vietnam [PDF]
, 2015 Understanding the effects of reciprocity on tax morale is crucial to explain tax compliance behavior. However, there is only little research about which sources of reciprocity affect tax morale most. Thus, this paper for the first time gauges the effects
Jahnke, Björn
core
Journal of Policy Analysis and Management, Volume 45, Issue 1, Winter 2026.ABSTRACT Evaluating the comparative performance of U.S. federal agencies is difficult, particularly since both tasks and missions vary so dramatically. In addition, forces beyond an agency's control (e.g., COVID, an economic downturn, etc.) can determine outcomes even when agencies are performing at a high level.
George A. Krause, David E. Lewis
wiley +1 more source
The economic crisis during the COVID-19 pandemic has a negative effect on tax compliance: Results from a scenario study in Austria. [PDF]
J Econ Psychol, 2022 Hartmann AJ +6 more
europepmc +1 more source
Sustainable Development, Volume 34, Issue S1, Page 572-590, January 2026.ABSTRACT This study contributes to the literature by examining the nonlinear effect of board size on environmental and social performance and CSR controversies in European firms, and the role of gender diversity as a moderating mechanism between this relationship.
Vasiliki Papadopoulou +3 more
wiley +1 more source
The Determinants of Tax Morale in Comparative Perspective: Evidence from a Multilevel Analysis
, 2008 Ignacio Lago, Santiago Lago Peñas
openalex +1 more source