Results 51 to 60 of about 98,230 (250)
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
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
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
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
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 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
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram +2 more
wiley +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
Does higher tax morale imply higher optimal labor income tax rate? [PDF]
, 2012 We analyze the impact of tax morale on optimal progressive labor income taxation. Only universal basic income is financed from a linear tax and the financing of public goods is neglected.
Simonovits, András
core +1 more source
Human Resource Management, EarlyView.ABSTRACT This study unravels how the effects of work‐life policies (WLPs) on individual employees' perceived control over their work schedule have cumulative effects across employees, ultimately crossing levels to enhance organizational outcomes like sales.
Margarita Mayo +4 more
wiley +1 more source