Results 151 to 160 of about 6,700 (308)
Tax compliance, self-assessment and tax administration
Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance.
James, Simon, Alley, Clinton
core
, 2019 The level of taxpayer compliance was very low. It was due to the lack of the taxpayer’s knowledge in fulfilling tax obligations. The level of the taxpayer’s awareness has not reached the expected level.
Kustina, Ketut Tanti +4 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale [PDF]
The traditional economic approach to tax evasion does not appear to be particularly successful in explaining the extent of tax compliance. It is often argued that reciprocity norms which establish a fiscal exchange between the state and the citizens ...
Bruno S. Frey, Lars P. Feld
core
, 2020 : The Effect of Tax Awareness, Tax Sanctions, and Social Environment on Micro, Small, and, Medium Enterprises Tax Compliance. This study aims to determine the effect of Taxpayer Awareness, Tax Sanctions, Social Environment on MSMEs Taxpayer Compliance ...
Sagoro, Endra Murti +1 more
core
, 2023 Taxes play a significant role in national revenue and contribute to the national economic development, especially in improving the citizens' quality of life.
Pandia, Ines Seva Barbrena Ms
core
Perception analysis of tax culture in Colombia during the post-pandemic period
Dictamen LibreThis study analyzes the perception of tax culture in Colombia during the post-pandemic period, aiming to identify factors that influence tax compliance.
Milicen Borja-Barrera +1 more
doaj +1 more source
The Provision of Sanction in Tax Amnesty in Indonesia [PDF]
Proceedings of the International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2018), 2018 I Nyoman Sujana +2 more
openaire +1 more source
Consumers' Intention to Use Circular Business Models: A Configurational Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source