Results 61 to 70 of about 98,230 (250)

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, Dominika Langenmayr, Niklas Rauhut, Finn Ole Schmude, Thea Seitz, Douglas Strasoldo, Moritz Withoeft   +6 more
doaj   +1 more source

Tax morale, fiscal capacity, and war

Annals of Public and Cooperative Economics, 2022
ABSTRACTThis paper studies the effects of mobilization for war on the development of fiscal capacity and the values of tax compliance (tax morale). We propose a dynamic setting where governments may invest resources to improve the efficiency of the fiscal apparatus and the citizens' tax morality in order to raise the necessary revenues for the defense ...
Alessandro Belmonte, Désirée Teobaldelli, Davide Ticchi   +2 more
openaire   +2 more sources

How Could I Have Served My Follower Better? A Counterfactual Thinking Intervention for Servant Leadership

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, Robert C. Liden, Nathan Eva   +2 more
wiley   +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

Rethinking Public Administration Reform: Institutional Layering of Bureaucratic, Managerial and Community Logics Over Time in Nigeria's Tax Administration

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

Exploring the Roles of Tax Morale, Religiosity, and Nationalism in Tax Compliance with the Moderating Effect of Accounting Literacy

Jurnal Ilmiah Akuntansi
Despite 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, Siti Rismaya, Diana Sari, Sharina Osman   +3 more
doaj   +1 more source

Regulatory Framework and Public Policies for Sustainability in the Construction Sector

Sustainable Development, EarlyView.
ABSTRACT This study analyzes the role of public policies in promoting socially responsible practices in the construction sector, with a particular focus on their contribution to climate neutrality and the decarbonization of the building stock. European agreements exert increasing pressure to transform the construction sector, reinforcing the transition
Olga González‐Morales, Marta Mª. Domínguez‐Herrera, Rocío Peña‐Vázquez, Lilia Clara Alonso Gutiérrez   +3 more
wiley   +1 more source

Tax Morale and Compliance Behavior: First Evidence on a Causal Link [PDF]

, 2010
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale.
Halla, Martin
core   +4 more sources

TAX MORALS, TAXPAYERS EGOISM, AND TAX AVOIDANCE

Jurnal Riset Akuntansi
This 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, Khasanah, Uswatun, Fikrianoor, Kahfi   +2 more
openaire   +2 more sources

Social, Technological, Economic, and Policy Factors in the Circular Economy Transition in Brazil

Sustainable Development, EarlyView.
ABSTRACT A well‐functioning circular economy (CE) integrates resilience across economic, environmental, and social dimensions. This study identifies key drivers and barriers to Brazil's CE transition through 20 semi‐structured interviews with stakeholders. Major sociocultural barriers include inadequate education and limited CE awareness, while growing
Alejandro Gallego‐Schmid, Ana Belén Guerrero, Ricardo Rebolledo‐Leiva, Alvaro Elorrieta‐Mendoza, Denisse Milagros Paredes Cotohuanca, Raphael Ricardo Zepon Tarpani, Rodrigo Salvador, Murillo Vetroni Barros, Claudia E. Henninger, Leonardo Vásquez‐Ibarra   +9 more
wiley   +1 more source