Results 101 to 110 of about 6,700 (308)
Fighting Income Tax Evasion with Positive Rewards: Experimental Evidence [PDF]
This paper provides experimental evidence regarding the influence of positive rewards on income tax evasion behavior. In particular, we experimentally test the impact of positive rewards in form of individual lottery winnings for honest taxpayers.
Cécile Bazart, Michael Pickhardt
core
, 2023 Tax is an obligation that must be carried out by every community as a taxpayer to meet state expenditure needs to improve people's welfare. However, there are still many taxpayers who are not aware of their tax compliance.
Widya Indah Nurmalasari
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Accounting Profession Journal (APAJI)This study aims to examine the partial and simultaneous effects of tax knowledge, tax rates, tax incentives, and tax sanctions on MSME taxpayer compliance in Medan Helvetia District.
Renika Hasibuan +5 more
doaj
The Impact of Sanctions on Tax Evasion in Related-Party Transactions: A Hybrid Graph Mining-Fuzzy Metaheuristic Approach [PDF]
مطالعات تجربی حسابداری مالیThis study investigates the impact of economic sanctions on tax evasion facilitated through Related-Party Transactions (RPTs) in Iran. Utilizing a novel hybrid framework that integrates graph mining, Principal Component Analysis (PCA), and advanced fuzzy
Amin Ahmadpour +2 more
doaj +1 more source
THE INFLUENCE OF KNOWLEDGE, TAXPAYER AWARENESS, AND TAX SANCTIONS ON TAX COMPLIANCE
Jurnal Bisnis, Ekonomi, dan SainsThe purpose of this research is to understand the overview of knowledge, taxpayer awareness, and tax sanctions on the compliance of MSME taxpayers in the city of Bandung. Additionally, it aims to determine the influence of knowledge, taxpayer awareness, and tax sanctions on the compliance of MSME taxpayers in Bandung, both simultaneously and partially.
Dudi Abdul Hadi, Cathlin Amanda
openaire +1 more source
Entrepreneurship and Small Business Research, 2022 This study aims to determine the effect of taxpayer awareness, tax knowledge, quality of tax services, and tax sanctions on land and building tax compliance. The sampling technique used is simple random sampling. The final sample of observations was 96 respondents.
openaire +1 more source
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
Local Autonomy, Tax Morale and the Shadow Economy [PDF]
Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach such as, for example, decentralizing the political power to those who are close to the problems ...
Christoph A. Schaltegger +2 more
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