Results 61 to 70 of about 792,305 (264)
AI‐Ready Bureaucracies? Assessing Capacity‐Building Approaches in European National AI Strategies
Public Administration and Development, EarlyView.ABSTRACT The global expansion of Artificial Intelligence (AI) strategies is reshaping expectations about state capacity, yet the role of civil servants in this transition remains insufficiently theorized. This study examines how EU Member States address the civil service workforce in their national AI strategies, employing content and cluster analysis ...
Manuel Pedro Rodríguez Bolívar +2 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT European urban climate change research lacks integration across scales, geography, and climate challenges, despite Europe's coordinated policy frameworks. Through a hybrid bibliometric and systematic review of 1528 studies (2010–2025) using Cortext Manager and PRISMA 2020 guidelines, this study maps the conceptual patterns, knowledge gaps, and
Isabela Pichardo‐Velázquez +2 more
wiley +1 more source
The Impact of Tax Morale on Compliance: Evidence from Firm-Level Data in Malawi [PDF]
Tax revenue is crucial for development, yet non-compliance persists in developing countries. Despite the increasing adoption of self-assessment systems (SAS) that rely on voluntary compliance, the role of tax morale remains understudied.
CHIZONDA, Gerald
core +1 more source
Sustainable Development, EarlyView.ABSTRACT How do governance quality and corruption jointly shape sustainable development? We analyze an unbalanced panel of 38 Sub‐Saharan African countries (2002–2021) employing PCSE and FGLS estimators. The model also includes controls for health expenditure, digitalization, unemployment, trade openness, and GDP.
Deniz Erenel +2 more
wiley +1 more source
Explaining informal entrepreneurship in South-East Europe: a tax morale approach [PDF]
Eastern Journal of European Studies, 2018 Conventionally, entrepreneurs participating wholly or partially in the informal economy were explained as rational economic actors doing so when the benefits outweigh the costs.
Colin C WILLIAMS, Slavko BEZEREDI
doaj
The Effect of Tax Ethics and Tax Morals on Tax Evasion
Golden Ratio of Taxation Studies, 2022 This study aims to determine the effect of tax justice, tax system, tax discrimination, tax understanding and tax compliance on tax evasion. The population in this study were individual taxpayers registered at the North Makassar Primary Tax Service Office. The sampling technique used purposive sampling method.
openaire +1 more source
Tax Morale, Tax Evasion, and the Shadow Economy [PDF]
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 ...
Gebhard Kirchgässner
core
Sustainable Development, EarlyView.ABSTRACT Managing sustainability transitions demands not only adopting the newest technology and innovations but also policy alignment that reduces ecological pressure. Linking to ecological modernization theory, this study examines the U.S. time series data spanning 1990–2023 to understand how the combined innovation activities related to green ...
Md. Rashed +5 more
wiley +1 more source
Tackling the Urban Informal Economy: Some Lessons from a Study of Europe’s Urban Population
Transylvanian Review of Administrative Sciences, 2017 The aim of this paper is to evaluate themost effective way of tackling the urban informaleconomy. It has been recently argued that theconventional rational economic actor approach(which increases the costs of participating in theurban informal economy ...
Colin C. WILLIAMS, Ioana A. HORODNIC
doaj +1 more source
TAX MORALS, TAXPAYERS EGOISM, AND TAX AVOIDANCE
Jurnal Riset AkuntansiThis research aims to analyze the influence of tax morals and taxpayers on tax avoidance. Apart from that, this research also aims to analyze the influence of tax morals on tax avoidance with the mediating variable taxpayer egoism. Data collection was carried out by distributing questionnaires to respondents.
Hidayatulloh, Amir +2 more
openaire +2 more sources