Results 41 to 50 of about 792,305 (264)
Business Strategy and the Environment, EarlyView.ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño +2 more
wiley +1 more source
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
Tax Morale and Tax Mentality in Slovenia
Our Economy, Journal of Contemporary Issues in Economics and Business, 2014 The economic and financial crisis, which resulted in budget deficits in several countries, was the most evident cause generating authorities’ and researchers’ interest in the decisive factors influencing the behavior of individuals and corporations in tax matters.
Stanko Čokelc, Ana Križman
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT The emerging concept of Hubs for Circularity (H4Cs) presents an opportunity to create collaborative, self‐sustaining regional industrial ecosystems that drive circular economy transitions at scale. However, the operationalisation of H4Cs faces financial, organisational and data‐driven challenges.
Aditya Tripathi +3 more
wiley +1 more source
Tax morale and tax evasion: Social preferences and bounded rationality [PDF]
, 2012 We study a family of models of tax evasion, where a flat-rate tax finances only the provision of public goods, neglecting audits and wage differences. We focus on the comparison of two modeling approaches.
Vincze, J. +6 more
core +2 more sources
Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky +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
Business Strategy and the Environment, EarlyView.ABSTRACT Industrial symbiosis (IS) represents a key strategy for industrial decarbonisation (ID) by converting one industry's waste into valuable inputs for another, reducing emissions and resource extraction. Scientific studies have explored the concept, implementation approaches and theoretical foundations of IS.
Marzieh Dehghan Niri +2 more
wiley +1 more source
Tax Morale, Entrepreneurship, and the Irregular Economy [PDF]
This paper incorporates tax morale into a search and matching model of equilibrium unemployment, with on-the-job search, extended to both the irregular sector and entrepreneurship.
Gaetano Lisi, Maurizio Pugno
core +2 more sources
Tax Morale, Tax Evasion and the Shadow Economy [PDF]
, 2011 Under which conditions is moral justification of taxation possible? This question does not only interest philosophers and economists from a scientific point of view, but can have considerable practical relevance as well because the willingness of citizens to pay taxes may depend upon whether they consider taxation to be morally justified or not.
openaire +1 more source