Results 41 to 50 of about 97,900 (283)
Exploring the Morality of Tax Morale
Journal of Community & Applied Social PsychologyABSTRACTTax morale, commonly measured as a moral evaluation of cheating on taxes, is important for shaping policy to increase voluntary compliance. Although tax morale is commonly understood as citizens' moral responsibility to pay taxes, there is a dearth of empirical research on whether and how differences in basic morality shape tax morale.
Žiga Puklavec +3 more
openaire +2 more sources
Family Dynamics, Human Resource Practices and the Performance of Family Firms
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.ABSTRACT This study explores the impact of formalizing human resource (HR) practices on the performance of family firms. It also examines how family involvement in ownership and management, along with the presence of family employees, moderates this relationship.
Gregorio Sánchez‐Marín +3 more
wiley +1 more source
THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR [PDF]
Annals of the University of Oradea: Economic Science, 2012 The present paper focuses on the analysis of tax compliance behavior from the tax morale standpoint. We grounded our research on the idea that empirical studies constantly invalidating the assumptions of theoretical models of tax evasion show there are ...
Nichita Ramona-Anca +1 more
doaj
Jurnal Ekonomi dan Bisnis Airlangga, 2011 Tax avoidance is part of tax planning that intended to maximize profits or income after taxes by decreasing the tax burden. This study aims to examine the relationship between tax morale-ethical and tax avoidance intentions of taxpayers in Surabaya, as ...
Mienati Somya Lasmana, Heru Tjaraka
doaj +1 more source
Self-Assessment System in Indonesian Taxation: Weakness or Strength?
Publica, 2022 This study describes the challenges of compliance in the formation of tax morality. This study examines the literature on self-assessment and tax compliance.
Muhammad Ilman Iriawan Fitdra +1 more
doaj +1 more source
The EU's Strategy for Sustainability: A Landmark Turn With the European Green Deal?
European Policy Analysis, EarlyView.ABSTRACT While the European Green Deal (EGD) has been widely recognized as a milestone in the EU's sustainability strategy, scholars disagree on the nature of the policy change it represents. Critics highlight its limited social and environmental ambitions, despite its portrayal as a “man on the moon” moment.
Ekaterina Domorenok, Franco Gatti
wiley +1 more source
Health Economics, EarlyView.ABSTRACT Primary medical care has traditionally been provided by small organisations. Recent policy developments in many countries have encouraged larger practices in the hope of benefiting from increasing returns to scale, but there is little research evidence to support this.
Tianchang Zhao +2 more
wiley +1 more source
Disclosure Information on Environmental, Social and Governance (ESG) Criteria in Latin America
Sustainable Development, EarlyView.ABSTRACT Disclosure of Environmental, Social, and Governance (ESG) information is important for companies seeking to balance their financial and non‐financial performance, enhancing consumer trust, creating shareholder value, and promoting sustainable corporate development.
Carolina Reyes Bastidas +2 more
wiley +1 more source
Tax Morale and Public Sector Revenues in Baltic Countries
STEPP: Socialinė Teorija, Empirija, Politika ir Praktika, 2019 This article investigates issues behind households’ tax payment morale, theoretical and practical aspects of the tax payment gap, and its impact on public sector revenue in Baltic countries.
Virgilijus Rutkauskas
doaj +1 more source
Scientax, 2023 One of the reasons Indonesia's tax ratio has yet to reach its target is the informal sector and tax avoidance. The individual's desire to pay or avoid taxes is related to tax morals. This study aims to determine the effect of trust in the government, trust in tax administration, national pride, the likelihood of being caught in tax evasion efforts, and
Rama Daneshwara, Riko Riandoko
openaire +1 more source