Results 81 to 90 of about 3,327 (256)
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 so
Colin C. WILLIAMS, Ioana A. HORODNIC
doaj +1 more source
Accounting &Finance, EarlyView.ABSTRACT This study replicates van der Kolk et al. (2019). “The Impact of Management Control on Employee Motivation and Performance in the Public Sector.”European Accounting Review 28, no. 5: 901–928 to explore the impact of four types of management control (MC) on intrinsic and extrinsic motivation across Japanese local governments and for‐profit ...
Hikaru Goto, Makoto Kuroki
wiley +1 more source
The influence of trust in the government, perceived fairness, and tax morale on taxpayer compliance: Implications for budget formation [PDF]
Public and Municipal FinanceThis study investigates the factors influencing taxpayer compliance, using tax morale as a mediating variable. A quantitative approach was employed, utilizing primary data gathered through questionnaires.
Supriyati +2 more
doaj +1 more source
Tax Morale and Fiscal Autonomy: Evidence from Germany [PDF]
Why people pay their taxes voluntarily is a key puzzle in the public finance literature. Some suggest that factors such as the level of tax morale, defined as the intrinsic motivation to pay taxes, affects compliance behaviour.
Benno Torgler, Jan Werner
core
, 2004 This paper analyzes the effects of internal and external social norms on tax morale and tax compliance behavior. Field data and data derived from laboratory experiments are used to examine tax morale and tax compliance behavior in Costa Rica and ...
Torgler, Benno
core +1 more source
Anti‐Takeover Provisions and Corporate Tax Avoidance
Accounting &Finance, EarlyView.ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu +3 more
wiley +1 more source
Fairness and Tax Morale in Developing Countries. [PDF]
Stud Comp Int Dev, 2023 Castañeda N.
europepmc +1 more source
Local Autonomy, Tax Morale and the Shadow Economy [PDF]
Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach such as, for example, decentralizing the political power to those who are close to the problems ...
Christoph A. Schaltegger +2 more
core
Causes and Consequences of Tax Morale: An Empirical Investigation [PDF]
, 2008 Many taxpayers truthfully declare their income to the tax administration. Why is this the case given there is a relatively low likelihood of being audited? One answer could be found in tax morale of the citizens.
Demir, Ihsan +4 more
core +1 more source
Globalization, internal migration, and public goods provision in emerging economies
American Journal of Political Science, EarlyView.Abstract Globalization can introduce new employment opportunities to emerging economies in multinational corporations and exporting firms. Who is best positioned to benefit, and what are the political consequences for “left behind” areas? We argue that primarily advantaged groups seize these opportunities through internal migration toward centers of ...
Benjamin Helms, Junghyun Lim
wiley +1 more source