Results 61 to 70 of about 3,327 (256)
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
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 +9 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
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The Nexus Between Circular Economy and Sustainable Supply Chain Management: PRISMA Methodology
Sustainable Development, EarlyView.ABSTRACT The intersection of sustainable supply chain management (SSCM) and circular economy (CE) has attracted increasing academic and practical attention, emphasizing the need for integrated sustainability approaches. This study employs the PRISMA protocol and conceptualizes the CE–SSCM relationship as a dynamic system in which internal capabilities,
Feriel Barkaoui, Khaled Ben abdallah
wiley +1 more source
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
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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
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
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
Tax morale, eastern Europe and European enlargement [PDF]
This study tries to remedy the current lack of tax compliance research analyzing tax morale in 10 Eastern European countries that joined the European Union in 2004 or 2007.
Torgler, Benno
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