Results 91 to 100 of about 13,084 (307)

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
core  

How Transformational Supply Chain Leadership Affects Financial and Environmental Performance: The Mediating Role of Firm Resilience to Supply Disruption

Business Strategy and the Environment, EarlyView.
ABSTRACT Existing literature indicates that transformational leadership in supply chains is critical to sustainability; however, little is known about how this leadership influences sustainability. The empirical literature has provided minimal focused analysis of transformational supply chain leadership and its effects on sustainability performance ...
Ishmael Nanaba Acquah, Isaac Tetteh Charnor, Mavis Agbodza   +2 more
wiley   +1 more source

The Influence Of Prospect Theory And Psychological Commitment On The Tax-Reporting Aggressiveness Of Professional Tax Return Preparers

International Business & Economics Research Journal (IBER), 2011
According to prospect theory (Kahneman and Tversky 1979), decision makers perceive outcomes as gains or losses from a reference point and behave differently depending on how the outcome is framed. Decision makers will be risk-averse if the perceived outcome is viewed as a gain and risk-seeking if it is perceived as a loss.
Timothy R. Koski, Craig R. Ehlen
openaire   +2 more sources

A Green Consumer‐Based Approach to Advance Branding Strategies in Experiential Consumption Contexts. Insight From the Cruise Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Growing environmental awareness has intensified demand for sustainability and transparency, especially in cruise tourism, a high‐impact and highly scrutinised service context. This study examines how green consumption values (GCV) shape passengers' perceptions of the credibility of green marketing claims (believability) and, in turn, influence
Marcello Risitano, Giuseppe La Ragione, Annarita Sorrentino, Francesco Parola   +3 more
wiley   +1 more source

Psychological Reactance Theory and Tax Evasion Intentions

Journal of Business Ethics
Abstract This study experimentally examines how tax administration service inefficiencies in the form of tax return processing delays from paper-filed tax returns indirectly affect taxpayer tax evasion intentions through taxpayers’ psychological reactance to the delay. We further consider whether this indirect effect is different when
Diana Falsetta, Brian C. Spilker
openaire   +1 more source

SOCIAL AND PSYCHOLOGICAL ASPECTS OF TAX CONSULTING IN UKRAINE

WORLD OF FINANCE, 2017
Introduction. Increase in the community understand the need for full and timely calculation and payment of taxes and duties and conscious understanding of their importance for the viability of the state, providing qualified and effective consultative assistance to taxpayers acting priority at the state tax consulting and corporate levels.
openaire   +2 more sources

Status quo and future research avenues of tax psychology

, 2019
Tax honesty means to give up short-term self-interest for the good of the community. States need sufficient tax funds to finance public goods such as health care or education. Tax psychology aims to understand citizens’ tax behaviour and to analyse the psychological processes that determine tax honesty.
Gangl, Katharina, Gangl, Katharina, Kirchler, Erich   +2 more
openaire   +3 more sources

Tax Evasion in a Transition from Socialism to Capitalism: The Psychology of the Social Contract [PDF]

SSRN Electronic Journal, 2000
In a common assumption of the economics of tax evasion, extending beyond the basic Allingham-Sandmo model, the choice of a taxpayer to evade taxes depends upon the perceived fairness of the tax system. The purpose of the paper is to provide a psychological foundation for this assumption by drawing on Hayek's theory of human behavior as a process of ...
openaire   +3 more sources

Boundary work and tax regulation : a Bourdieusian view [PDF]

, 2012
Boundaries are ubiquitous in modern social life, and the work of creating and maintaining boundaries is particularly evident within regulatory fields.
Oats, Lynne, Gracia, Louise
core   +1 more source

Environmental Sustainability, Health and Social Wellbeing and Agility in Industry 4.0 to Society 5.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Industry 4.0 is pushing the triple bottom line toward a necessary evolution: Society 5.0. Achieving this agile future depends on environmental sustainability, health and social wellbeing (H&SW). Therefore, this study,examines how environmental, social and governance (ESG) strategies operationalise the psychological, social and physical ...
Arjun Chaudhuri, Mahak Sharma, Devrim Murat Yazan   +2 more
wiley   +1 more source