Results 81 to 90 of about 13,084 (307)
, 2013 The present study addresses the question of how taxpayers' perceptions of government and tax authorities are influenced by media coverage. The effect that national political topics, such as tax legislation and the expenditure of tax revenues, have on the
Kasper, Matthias +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Technological change and the increasing use of electronic devices have made electronic waste one of the fastest‐growing waste streams worldwide, posing significant environmental and social challenges. Thus, understanding consumer behaviour regarding the purchase, use and disposal of electronic products is key to developing effective circular ...
Idiano D'Adamo +4 more
wiley +1 more source
Fiscal Digitalization- The Antidote of Creative Accounting
EIRP Proceedings, 2022 The current context, national and international, characterized by a broad economic crisis, reveals more than ever the need for special attention to creative accounting in terms of increasing the role of digitalization in its maintenance, identification
Alin Sergiu Nițu +2 more
doaj
THE FINANCIAL SYSTEM MODELLING BY VARIOUS SIGNS OF CLUSTERING
Фінансово-кредитна діяльність: проблеми теорії та практики, 2019 This paper provides an overview of conceptual issues and recent researches concerning the role and structure of financial systems and a comparative analysis for various types of financial systems.
I. R. Chuy +2 more
doaj +1 more source
Tax Morale, Leviathan and the Political Process: A Theoretical Approach [PDF]
It is proposed that a more accurate predicition of tax evasion activity than in the standard portfolio-choice model can be derived even for risk-neutral individuals if psychological costs are considered.
Schnellenbach, Jan
core
A stocktake of the tax system and directions for reform: five years after the Henry Review [PDF]
, 2015 The Tax and Transfer Policy Institute (TTPI) was established at Crawford School of Public Policy, The Australian National University, with the mission to undertake independent research and policy analysis relevant to the Australian tax and transfer ...
Moore, Andre +4 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite increasing adoption of sustainable business models, environmental decline and social disparities continue to accelerate. Strong sustainable business models offer an alternative by prioritizing ecological limits and systemic change. Drawing on an integrative literature review and business model modularization, this study examines how ...
Maike Gossen +3 more
wiley +1 more source
Tax Evasion, Welfare Fraud, and ”The Broken Windows” Effect: An Experiment in Belgium, France and the Netherlands [PDF]
In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others’ behavior.
Mathieu Lefebvre +3 more
core +6 more sources
The economic psychology of value added tax compliance [PDF]
, 2010 VAT is a tax on consumer expenditure, collected on business transactions and assessed on the value added to goods and services. It applies, with some exceptions (for example, to young children’s clothes and shoes in the UK), to all goods and services that are bought and sold.
Webley, Paul, Ashby, Julie S.
openaire
Business Strategy and the Environment, EarlyView.ABSTRACT In an era of rising geopolitical tensions and environmental instability, corporate political activities have become increasingly intertwined with ethical challenges and sustainability requirements. This study investigates the influence of environmental dynamics and corporate ethical responsibility on interorganizational conflict and ...
David Yulong Liu +4 more
wiley +1 more source