Results 41 to 50 of about 1,610 (273)

Violation of Tax Confidentiality as an Offence

open access: yesMaliye Çalışmaları Dergisi, 2021
Reveal of informations and documents within scope of tax confidentiality of taxpayers and persons related to taxpayers or using them for benefit is a tax offense. Violation of tax confidentiality may cause material and moral damage to taxpayers and related persons, as well as a loss of trust in public and deterioration of public order.
openaire   +1 more source

Exploring production of social and economic value in social enterprises through a business model framework

open access: yesStrategic Change, EarlyView.
Abstract This study explores how social enterprises create social and economic value through business models that support ex‐offenders. The work was motivated by a request for help from an entrepreneur wishing to establish a business that supports ex‐offender rehabilitation.
Elizabeth Green   +2 more
wiley   +1 more source

Coping Practices of Small‐ and Medium‐Sized Enterprises Facing Power Asymmetry in Digital Platform Business

open access: yesStrategic Change, EarlyView.
ABSTRACT Digital platform (DP) enterprises have risen to the top of the global economy by inverting traditional business models. They earn money through matchmaking, transaction facilitation, and efficient orchestration of other stakeholders' resources.
Lukas R. G. Fitz, Jochen Scheeg
wiley   +1 more source

Failure in Motion: A Framework for Capability Erosion and Institutional Dysfunction

open access: yesStrategic Change, EarlyView.
ABSTRACT Drawing on the literature on capability erosion and institutional dysfunction (ID), this study develops a conceptual framework that sheds new light on how the interaction between capability erosion and ID creates conditions for business failure across borders. By articulating two dimensions of heterogeneous capability and resource erosion (i.e.
Joseph Amankwah‐Amoah   +1 more
wiley   +1 more source

Righting Past Wrongs Through Restorative Justice: Managerial Motivations for Collaboration

open access: yesNonprofit Management and Leadership, EarlyView.
ABSTRACT Nonprofits are crucial to state collaborations as their embedded nature in communities allows them to gain the trust necessary to facilitate change and enhance strengths. As nonprofits collaborate with the public sector to tackle systemic challenges, understanding managerial motivations for collaboration and implications for social change is ...
Kara L. Lawrence   +2 more
wiley   +1 more source

Tax crime: A critical analysis of the anomalies and unfairness caused by the intersection of tax and criminal law

open access: yes, 2018
This study articulates and critiques the intersection of tax and criminal law in the context of legal responses to tax crime in Australia. It does this by reference to normative principles of criminal law and process.
Leighton-Daly, Mathew
core   +1 more source

Persuasion in the political marketplace: How firms snitch on rivals to encourage regulatory enforcement

open access: yesStrategic Management Journal, EarlyView.
Abstract Research Summary We study an important, but largely overlooked, non‐market strategy used by firms in the enforcement stage of policy: “snitching,” that is, providing intelligence about potential violations of their rivals in an attempt to persuade regulators to fine them.
Benjamin Barber IV   +2 more
wiley   +1 more source

Types of Struggles in Disrupted Interaction: A Case of Hard‐of‐Hearing Employees

open access: yesSymbolic Interaction, EarlyView.
Everyone experiences disrupted interactions in their everyday life. However, research indicates that people with functional impairments are particularly exposed to patterns of interactional inequality at work. Despite this, little is known about the specific disrupted interactions in everyday life and the various types of interactional struggles this ...
Ida Friis Thing
wiley   +1 more source

Sustainable Tourism and Projectification: Evidence from South‐Eastern Italy

open access: yesThe Political Quarterly, EarlyView.
Abstract This article examines how public policy can be used to promote local tourism and steer it towards sustainability. It uses the municipality of Lecce—a medium‐sized city in south‐eastern Italy—and the broader Salento region as a critical case study, drawing on descriptive statistics, administrative data on local policy projects promoting culture
Lorenzo Mascioli
wiley   +1 more source

Criminal procedural aspects of the prosecution of tax offences

open access: yes, 2022
Raziskava se osredotoča na procesni del kazenskega postopka in osmisli problematiko težavnosti umestitve delikta v kazensko procesno sferov nadaljevanju se opredeli do pomembnih institutov, kot so dokaz, pričanje in sankcija.
Berus, Sabina
core  

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