Results 111 to 120 of about 6,700 (308)
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
Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland [PDF]
This paper analyses the impact of direct democracy and local autonomy on tax morale and the size of the shadow economy. We use two different data sets on tax morale at the individual level (World Values Survey and International Social Survey Programme ...
Benno Torgler
core
Transformation of Tax Policy in the Context of Iran’s Changing Anti-Sanctions Strategy [PDF]
Финансовый журналThe Iranian resistance economy model increasingly relies on tax policy in search of a stable replacement for oil revenues. However, the rising tax burden causes discontent within the country and encourages tax evasion.
L.P. Koroleva
doaj +1 more source
The Influence of Tax Literacy on Tax Compliance With Tax Sanctions as A Moderating Variable
Reslaj: Religion Education Social Laa Roiba JournalThis research is quantitative research with an exploratory approach. The data used in this research is primary data that researchers obtained from various sources from all over, starting from journals, books, scientific articles, and other things that are usually used in every scientific research. The data used is primary data obtained directly through
openaire +1 more source
Tax Awareness, Tax Knowledge, and Tax Sanctions on Motor Vehicle Taxpayer Compliance
Jurnal Akuntansi, Manajemen, dan Perencanaan KebijakanMotor vehicle tax compliance remains an important concern despite the rising capacity of local governments to generate revenue from this sector. The persistence of low compliance is closely related to behavioral factors and insufficient taxpayer understanding. This study focuses on examining how tax awareness, taxpayer knowledge, and.
Daru Ramadhan, Haninun Haninun
openaire +1 more source
TAX AWARENESS, MODERN TAX ADMINISTRATION SYSTEM AND TAX SANCTIONS AGAINST TAXPAYER COMPLIANCE
eBA Journal: Journal Economics, Bussines and Accounting, 2018 The purpose of this research is to know the influence of the consciousness of tax, the tax administration system and modern taxation sanctions against taxpayer compliance. The sample used in this study the taxpayer in the city of Surakarta. The technique of sampling is done using a purposive sampling of the dwarf. The sample of respondents in the study
Riana Rachmawati Dewi +2 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
Tax Morale and Fiscal Autonomy: Evidence from Germany [PDF]
Why people pay their taxes voluntarily is a key puzzle in the public finance literature. Some suggest that factors such as the level of tax morale, defined as the intrinsic motivation to pay taxes, affects compliance behaviour.
Benno Torgler, Jan Werner
core
This study's objective was to assess and examine the impacts of tax penalties, taxpayer awareness, and taxation comprehension on the tax compliance of micro, small, and medium-sized businesses (SMEs) in Cirebon City, with risk preference moderating ...
Yuliani, Sinsin Putri +2 more
core +1 more source