Results 51 to 60 of about 3,327 (256)
Rebuilding Trust, Restoring Compliance: An Experimental Study of Tax Morale among Young Taxpayers [PDF]
Financial Markets, Institutions and RisksImproving voluntary tax compliance has become a critical challenge for developing economies, where limited enforcement capacity often constrains the effectiveness of traditional deterrence-based tax policies.
Lili ERINA +2 more
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
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
Human Resource Management, EarlyView.ABSTRACT HR faces a conundrum over how to organize hybrid working patterns given the pros and cons associated with conducting work across multiple domains. Many organizations are currently seeking to clarify and often increase the requirements for employee presence at employer premises, meaning studies are needed to better understand how HR should look
Michael E. Clinton +3 more
wiley +1 more source
Jurnal Ilmiah AkuntansiDespite increased understanding of factors influencing tax compliance, such as tax morale, religiosity, and nationalism, significant gaps remain in how these factors, when moderated by accounting literacy, translate into actual compliance rates.
Natasya Putri Rahmalia +3 more
doaj +1 more source
Journal of Organizational Behavior, EarlyView.ABSTRACT Evidence of the beneficial impacts of servant leadership, which prioritizes the fulfillment of followers' needs, abounds. However, we lack knowledge about how organizations can foster leaders to engage in servant leadership and cultivate its benefits.
Ui Young Sun +2 more
wiley +1 more source
Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis [PDF]
This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data.
Friedrich Schneider, Benno Torgler
core +4 more sources
Compliance and Receipt Lotteries
Wirtschaftsdienst, 2021 The tax gap — the difference between taxes owed and taxes paid — measures the extent of tax evasion. Lacking tax compliance reduces tax revenue in many countries, especially from value-added taxes.
Philipp Krug +6 more
doaj +1 more source
Public Administration and Development, EarlyView.ABSTRACT The reform of public institutions has attracted sustained attention in both scholarship and policymaking. Increasingly, however, there is growing recognition that reforms are rarely implemented in an institutional vacuum. Instead, new reforms are layered onto existing arrangements, producing hybrid institutional landscapes shaped by prior ...
Edidiong Bassey
wiley +1 more source