Results 131 to 140 of about 6,700 (308)
Tax Sanction by Reward and Punishment Mechanism as A Part of Tax Law in Increasing Tax Morale
Journal of Law and Sustainable DevelopmentBackground: Taxation is an important source of revenue for a country. Research in many developing countries has recently demonstrated that tax can play a significant role in the development of power of state and society. This is seen on two principles, namely the imposition of a tax as a negotiation process based on social contract (revenue-bargaining ...
Rahman, Abdul +2 more
openaire +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
This study explores the conditions under which a trade sanction can be an effective enforcement mechanism used by the US against China in global greenhouse (GHG) mitigation in agriculture and forestry.
Irfanoglu, Zeynep Burcu +1 more
core
Jurnal Inovasi AkuntansiTaxes are a major source of state revenue used to finance national development and improve public welfare. Motor Vehicle Tax (PKB) is a type of regional tax that contributes significantly to regional original revenue.
Ni Luh Gde Novitasari +2 more
doaj +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
An Economic Model of Tax Compliance with Individual Morality and Group Conformity [PDF]
Scholars in public finance traditionally have analyzed tax compliance using the Allighman-Sandmo model. I include in this model both moral and social payoffs for compliance.
Laura Sour
core
Determinan Motivasi Wajib Pajak Orang Pribadi Dalam Membayar Pajak Penghasilan
Jurnal Akutansi Manajemen Ekonomi KewirausahaanThis study aims to analyze the variables that affect the motivation of individual taxpayers in paying income tax. The research is quantitative and uses a survey method through a questionnaire.
Putri Rahmadinia +2 more
doaj +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
Accounting Profession Journal (APAJI)This study examines the impact of tax rates, tax authorities' services, tax sanctions, tax systems, technology, and tax information on taxpayers' perceptions of tax evasion.
M Doni Permana Putra +3 more
doaj