Results 131 to 140 of about 3,110 (302)
A tax penalty as a punishment? Legal aspects of the concurrence of tax and criminal sanctions
Tax crime in the Czech Republic has become increasingly important in recent years. This article focuses on an unintended consequence of tax crime, namely the issue of double jeopardy.
Svobodová, Tereza +3 more
core +1 more source
Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 more
wiley +1 more source
The Effect of Tax Audit, Sanction, Awareness, and Understanding on Tax Compliance [PDF]
The purpose of this research is to empirically test the influence of tax audit, tax sanction, awareness, and the level of tax understanding on tax compliance, using multiple linear regression analysis, assisted by the SPSS application.
Toly, Agus Arianto, VERONICA, MELINDA
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Pengaruh Tax Literacy, Kemanfaatan NPWP, Sanksi Pajak, Tarif Pajak dan Tax Calculation terhadap kepatuhan Wajib Pajak (Pelaku E-commerce Kota Surabaya) [PDF]
, 2019 This research is aimed todetermine the effect oftax literacy, benefits NPWP, tax sanction, tax rate, and tax calculation to taxpayer compliance. The research is a quantitative research type.
Andina, Chintya Sandya
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JatiTax compliance studies often focus on legal sanctions, while social factors receive relatively less attention. This study aims to examine the effects of social proximity and sanctions on taxpayer compliance concerning the Rural and Urban Land and ...
Rulyanti Susi Wardhani +2 more
doaj +1 more source
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
Tax Evasion: Cheating Rationally or Deciding Emotionally? [PDF]
The economic models of tax compliance predict that individuals should evade taxes when the expected benefit of cheating is greater than its expected cost. When this condition is fulfilled, the high compliance however observed remains a puzzle.
Giorgio Coricelli +3 more
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Jurnal Ilmiah Wahana Akuntansi, 2019 This research aims to demonstrate empirically the effect of awareness of taxpayers, tax services and tax sanctions on the compliance of individual taxpayer. The sample in this research were employees who worked at PT Intikom Berlian Mustika.
Indri Febriani, Suparno
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried +2 more
wiley +1 more source
The principle of legality in tax sanction law
, 2019 Bıyık, Ömer, "Vergi Yaptırım Hukukunda Kanunilik İlkesi", Yüksek Lisans Tezi, Kırıkkale, 2019. Bu çalışma, vergi kanunlarının suç, ceza, kabahat ve bunlara karşılık gelen yaptırımlara ilişkin düzenlenmelerini suçta ve cezada kanunilik ilkesi bakımından ...
Bıyık, Ömer
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