Results 151 to 160 of about 80,866 (269)
Fossil fuel feuds and the ICJ Advisory Opinion on Climate Change
Review of European, Comparative &International Environmental Law, EarlyView.Abstract The Advisory Opinion on Obligations of States in Respect of Climate Change by the International Court of Justice (ICJ) breaks new ground by clearly identifying fossil fuel production, licensing and subsidisation among the activities to which international climate change obligations apply, going as far as suggesting that such activities may ...
Harro van Asselt, Tejas Rao
wiley +1 more source
Pengaruh Pengenaan Sanksi Administrasi Dan Kesadaran Wajib Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Pada Kantor Samsat Kabupaten Bengkalis Riau) [PDF]
, 2016 This study aims to determine the effect of imposition of administrative sanctions and taxpayer awareness of the Taxpayer Compliance Level of Motor Vehicles (Study in Samsat Office Bengkalis Riau).
Amalia, R. (Rizki) +2 more
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Regulation &Governance, EarlyView.ABSTRACT To address the shortcomings associated with state ownership, countries have implemented various legal strategies to curb political influence in state‐owned enterprises. This research studies whether these strategies constrain the government's ability to use their appointment powers for political considerations.
Pablo Torres
wiley +1 more source
PENGARUH SELF ASSESSMENT SYSTEM DAN ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Survey Pada Wajib Pajak Kantor Pelayanan Pajak Pratama Bandung Bojonagara) [PDF]
, 2015 The objective of the tax reform one of which is to increase the productivity of the tax authorities. Through the implementation of the modernization of the tax administration official assessment system changed from being a self-assessment system and the ...
Fahmi Muhammad Aldi, 114020220
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How Well Do Governments Assess the Distributional Impacts of Policy?
Regulation &Governance, EarlyView.ABSTRACT Policy makers are showing increased interest in understanding the impacts of public policies on subgroups of the population. We provide the first cross‐regional comparison of distributional analyses by examining 907 benefit–cost analyses (BCAs) in the United States, the United Kingdom, and the European Union from 2016 through 2020.
Caroline Cecot +2 more
wiley +1 more source
Formal Institutions and Corporate Tax Disclosures: A Cross‐Country Analysis
Regulation &Governance, EarlyView.ABSTRACT This study examines the impact of tax‐related formal institutions on corporate tax disclosures. Our theorizing, based on voluntary disclosure theory and institutional theory, highlights the cost–benefit analysis firms engage in to decide on corporate tax disclosures, where transparency enhances legitimacy but also entails risks like revealing ...
Reggy Hooghiemstra +2 more
wiley +1 more source
Integrity for English Eyes Only? Evidence of Means‐Ends Decoupling in Brazilian Corporate Compliance
Regulation &Governance, EarlyView.ABSTRACT This study investigates whether the consolidation of corporate compliance in Brazil after Law No. 12.846/2013 resulted in substantial gains in effectiveness or reinforced predominantly symbolic compliance patterns. The research uses administrative data from the National Registry of Substantiated Complaints between 2009 and 2024 and applies a ...
Marco Antonio Portugal
wiley +1 more source
Regulation &Governance, EarlyView.ABSTRACT Governance of sustainable development increasingly relies on voluntary standards and commitments, the credibility and effectiveness of which hinge on accountability—ensuring actors align with shared goals and follow through on them. However, voluntary initiatives operate outside traditional control structures and blend elements of state ...
Elina Vikstedt +3 more
wiley +1 more source
Scandinavian Journal of Psychology, EarlyView.ABSTRACT This study developed and validated the Critical Right Scale (CRS) to measure emerging critical right attitudes and revised the Critical Social Justice Attitudes Scale (CSJAS‐R), replicating its psychometric evaluation. A nationwide convenience sample of Finnish adults (n = 626) completed an online survey. Item screening used exploratory factor
Oskari Lahtinen
wiley +1 more source
Taxpayer Compliance Issues in Indonesia
This poster discusses the issue of low taxpayer compliance, highlighting the main factors that contribute to delayed or incomplete tax reporting. The visual explains several key issues such as low tax literacy, lack of administrative discipline, and compliance that improves only when audits are conducted.
openaire +1 more source