Results 141 to 150 of about 6,715 (309)
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
An annotated bibliography of tax compliance and tax compliance costs [PDF]
An annotated bibliography of tax compliance and tax compliance costs.tax; tax compliance; compliance costs; bibliography; tax evasion; tax avoidance; auditing; tax ...
James, Simon, Edwards, Alison
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TAX SANCTIONS, TAX FAIRNESS AND LOVE OF MONEY: REVEALING THE PERCEPTION OF ACCOUNTING STUDENTS AGAINST TAX EVASION [PDF]
This study investigates the influence of tax sanctions, tax fairness, and love of money on accounting students' perceptions of tax evasion. Using a quantitative approach, the study involved 200 accounting students in Solo Raya selected through purposive ...
Rosita, Rosita, Desi Prawesti, Adhelia
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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
Business Strategy and the Environment, EarlyView.ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad +2 more
wiley +1 more source
Journal of Mathematics Instruction, Social Research and OpinionMotor vehicle tax compliance remains a critical issue in supporting Regional Original Revenue (PAD), particularly among Generation Z, who are increasingly dominant in the productive population but often exhibit low compliance behavior.
Reza Maharani, Retno Handayani
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the effects of big data analytics (BDA) and artificial intelligence (AI) on corporate sustainability performance, specifically investigating the influence of regulatory pressure and top management support. Utilizing hierarchical regression analysis on questionnaire data from 220 Chinese manufacturing firms, we find that both BDA and
Mandella Osei‐Assibey Bonsu +2 more
wiley +1 more source
Rank Dependent Utility, Tax Evasion and Labor Supply [PDF]
In the simple Allingham-Sandmo portfolio model of tax evasion an expected utility maximizer will cheat more than what is estimated in empirical studies.
Kristine von Simson +2 more
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RELIGIUS MODERATES THE INFLUENCE OF TAX INFORMATION TECHNOLOGY, FRAUD DETECTION, MONEY ETHICS, AND TAX SANCTIONS FOR TAX EVASION [PDF]
This research aims to analyze the influence of tax information technology, fraud detection, money ethics, and tax sanctions on tax evasion practices, with religiosity as a moderating variable.
Restya Clarita Ladjar +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui +1 more
wiley +1 more source