Results 161 to 170 of about 80,866 (269)
The Potential for Tax Reforms in Post‐War Ukraine
Scottish Journal of Political Economy, EarlyView.ABSTRACT We analyze the major challenges for the Ukrainian tax system for the post‐war recovery of Ukraine. We identify the main areas of concern related to low compliance and high tax evasion and avoidance. Drawing on the recent economic literature and other countries' experiences, we propose realistic reforms to increase tax compliance and support ...
Anna Abate Bessomo +2 more
wiley +1 more source
Solidarity in Welfare States During and After the Global Pandemic: A Theoretical Investigation
Social Policy &Administration, EarlyView.ABSTRACT Welfare state policies are based on cultural ideals of solidarity; however, the extent of solidarity provided by welfare state institutions has varied substantially, both historically and across nations and policy fields. This article aims to answer the following questions: How did solidarity as an institutional norm in welfare states change ...
Birgit Pfau‐Effinger +1 more
wiley +1 more source
Pengaruh Postur Motivasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi
Jurnal Akuntansi dan Keuangan, 2013 The purpose of this study is to determine whether motivational factors using the motivational indicators of posture affects individual taxpayer compliance in submit the annual tax return. Samples used are 36 individual taxpayers who run small businesses.
Yenni Mangoting, Arja Sadjiarto
doaj
Circular economy business strategies and public schemes: a game theory‐based survey
International Transactions in Operational Research, Volume 33, Issue 5, Page 2827-2869, September 2026.Abstract This paper develops a selected survey based on game theory in circular economy (CE) by complementing two perspectives: the CE business strategies and the public schemes (PS) available to implement CE systems. These perspectives are concentrated in six CE business strategies (circular inputs, sharing platforms, product‐as‐a‐service (PaaS ...
Vinay Ramani, Pietro De Giovanni
wiley +1 more source
Trust Me, I'm an Expert: Evaluating the Relation Between Expertise and Trust in Regulators
Governance, Volume 39, Issue 3, July 2026.ABSTRACT Trust is central to research on regulatory governance, underpinning both the legitimacy and effectiveness of regulatory bodies. Yet, while its importance is often assumed, less is known about its organizational drivers. Departing from the idea that regulatory agencies are expert‐based organizations within their fields, we argue that trust ...
Bastiaan Redert +5 more
wiley +1 more source
Intelligent Systems in Accounting, Finance and Management, Volume 33, Issue 2, June 2026.ABSTRACT Tax authorities face growing volumes of filings and payments and must manage procedural non‐compliance (e.g., late filing, late payment and the accumulation of tax arrears) with limited administrative capacity. Many existing machine learning (ML) and artificial intelligence (AI) applications in tax administration rely on binary outcomes, which
Lenka Papíková, Mário Papík
wiley +1 more source
Compassionate Digital Innovation: A Pluralistic Perspective and Research Agenda
Information Systems Journal, Volume 36, Issue 3, Page 364-385, May 2026.ABSTRACT Digital innovation offers significant societal, economic and environmental benefits but is also a source of profound harms. Prior information systems (IS) research has often overlooked the ethical tensions involved, framing harms as ‘unintended consequences’ rather than symptoms of deeper systemic problems.
Raffaele F. Ciriello +5 more
wiley +1 more source
Critical Management Studies: From One‐Dimensional Critique to Three‐Dimensional Scepticism
Journal of Management Studies, Volume 63, Issue 3, Page 1637-1660, May 2026.Abstract Critical Management Studies (CMS) has largely relied on one‐dimensional critique which focus on the negation of a dominant social order. This strong focus has made the field increasingly stale and preoccupied with standard objects for critique.
Mats Alvesson, André Spicer
wiley +1 more source
Tax evasion, psychological egoism, and revenue collection performance: Evidence from Amhara region, Ethiopia. [PDF]
Front Psychol, 2023 Mu R, Fentaw NM, Zhang L.
europepmc +1 more source
Kyklos, Volume 79, Issue 2, Page 357-376, May 2026.ABSTRACT This study offers causal evidence on how distinct forms of civic engagement affect government spending across 28 democracies between 2000 and 2024. Its main innovation lies in disentangling the fiscal effects of two channels of engagement—civil society participation and electoral turnout—through an original identification strategy that ...
Anna Lo Prete, Agnese Sacchi
wiley +1 more source