Results 111 to 120 of about 5,489 (300)
DETERMINANTS OF TAX EVASION IN THE CASE OF TAX PAYERS IN ROBE TOWN
, 2021 The study entitled as the determinants factors that affect tax evasion in the case of Robe Town. The specific objectives of this study was to investigate the impact of Noncompliance opportunity Factor (Tax rate and income level), Tax system (Probability of detection, Penalty, Complexity of tax system, and perceived role of government), Attitudes and ...
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source
Imperfect Decision-Making and the Tax Payer Puzzle [PDF]
Even if the expected punishment on tax evasion is negligible, empirical studies show that actual tax evasion is smaller than rational choice models predict. In addition to this, tax payer do not respond on parameter changes as predicted.
Kirstein, Roland, Schmidtchen, Dieter
core
Impact Measuring in Sustainable Ventures: A Process Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
Tax Payers’ Knowledge Towards Value Added Tax in Nepal
Journal of Nepalese Business Studies, 2018 Value added tax (VAT) has been the most essential choice as an ingredient of tax reforms of developing countries like Nepal, which leads to revenue enhancement and sustainable economic development. As VAT was a new concept in Nepal, a comprehensive taxpayer education program was launched to impart knowledge regarding the various aspects of VAT to ...
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source
A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley +1 more source
Pemeriksaan Pajak Sebagai Upaya Untuk Mendorong Kepatuhan Wajib Pajak
Journal of Accounting and Investment, 2015 The role of taxation in financing the development of the country, as reflected in the State Budget (APBN) - today are becoming increasingly important. Under the self-assessment system, taxpayers are given full credence to calculate, pay and report tax ...
Antariksa Budileksmana
doaj
INVESTIGATING TAX CULTURE OF THE TAX PAYERS OF THE IRANIAN TAX ADMINISTRATION
Revista InclusionesThe purpose of this study is to investigate the tax culture of tax payers in the Iranian Tax Administration. This was an applied-descriptive survey study. The statistical population was divided into three groups according to the share of tax revenue in 2017 and 12 provinces from 31 provinces selected by cluster and quota sampling.
Asgharpour, Leila +2 more
openaire +1 more source