Results 111 to 120 of about 13,084 (307)

The Political Psychology Behind Consumer Decisions: The Complex Relationship Between Political Ideology and Political Consumerism

Journal of Consumer Behaviour, EarlyView.
ABSTRACT Political consumerism (PC) refers to consumers boycotting or deliberately buying (“buycotting”) products or brands for political, moral, or ethical reasons. This paper presents three studies that consider the intricacies of the relationship between political ideology and political consumerism.
Lara J. Greening, David Young, Lee De‐Wit, Lucia A. Reisch   +3 more
wiley   +1 more source

TÜRKİYE’DE MÜKELLEF DAVRANIŞLARININ ANALİZİ

Ankara Sosyal Bilimler Üniversitesi Hukuk Fakültesi Dergisi
Devlet toplum için üretmek zorunda olduğu mal ve hizmetleri kamu harcamaları aracılığıyla yerine getirmektedir. Kamu harcamalarının en önemli ve en büyük gelir kaynağı vergilerdir.
Nihal Güneş Ay, Hakkı Mümin Ay, Adnan Söylemez   +2 more
doaj   +1 more source

Tax avoidance, tax evasion, and tax flight: Do legal differences matter? [PDF]

Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that ...
Friedrich Schneider, Boris Maciejovsky, Erich Kirchler   +2 more
core  

Measuring the Burden of Choice: Development and Validation of a Choice Overload Scale

Journal of Consumer Behaviour, EarlyView.
ABSTRACT Excessive choice imposes substantial cognitive demands on consumers, impair decision‐making, and generate negative consumer responses—a phenomenon widely known as the choice overload effect. Despite its conceptual prominence in consumer research and its enduring relevance in today's consumer markets, existing approaches to measuring choice ...
Jennifer Musial
wiley   +1 more source

From Confusion to Clarity: A Multi‐Stage Process Framework for Understanding Consumer Confusion

Journal of Consumer Behaviour, EarlyView.
ABSTRACT This paper reconceptualizes consumer confusion as a multi‐stage temporal process rather than a static outcome, addressing theoretical fragmentation in existing antecedent‐consequence models. By integrating cognitive appraisal, contextual amplification, and adaptive coping within a unified framework, we explain how confusion unfolds rather than
Fatih Celik, Erdogan Koc
wiley   +1 more source

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
core  

Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media.
Giuseppe Nicolò, Serena Santis, Alberto Incollingo, Paolo Tartaglia Polcini   +3 more
wiley   +1 more source

Pigouvian tax aversion and inequity aversion in the lab [PDF]

We use an experimental market with externalities to test whether inequality aversion could help explain the popularity of earmarking tax revenues. We find that voter opposition is not fully explained by material self-interest: Results indicate that ...
Steffen Kallbekken, Stephan Kroll, Todd L Cherry   +2 more
core  

Assessing Climate Change Disclosure and Its Governance Drivers: Insights From the European Utilities Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram, Adriana Tiron Tudor, Liana Stanca   +2 more
wiley   +1 more source

A Psychological View of Tax: The Evaluation of Tax Posters Published by the Presidency of Revenue Administration in Terms of Tax Psychology

, 2017
Tax psychology brings a social, psychological and cognitive perspective to the concept of tax. Knowing the process of taxpayers decision to pay or not pay taxes plays a key role in ensuring voluntary compliance. Tax policies that take into account tax compliance processes can also contribute to the increase in tax consciousness in the long run. In this
openaire   +2 more sources