Results 171 to 180 of about 701,242 (279)

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, Irene Burgers, Jos Offerein   +2 more
wiley   +1 more source

Beyond Universal Cooperation: Domain‐Specific Mechanisms of Citizen Compliance Across Taxation, Health, and Environmental Regulation

Regulation &Governance, EarlyView.
ABSTRACT This study challenges the assumption that cooperation mechanisms are uniform across policy domains by examining how trust and social norms influence personal commitment to cooperate (PCC) in taxation, public health, and environmental protection. Using data from 15 countries, we identify systematic differences that question universal regulatory
Michaela Assouline, Julia Elad‐Strenger, Yuval Feldman   +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

Survey dataset on key drivers of tax evasion. [PDF]

Data Brief
Al-Jundi SA, Augustine R.
europepmc   +1 more source

Hybridity of Accountability Logics in Voluntary Sustainability Governance: The Case of Commitment 2050

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, Visa Penttilä, Olga Welinder, Jarmo Vakkuri   +3 more
wiley   +1 more source

Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]

PLoS One
Tao R, Li J.
europepmc   +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

Motivating Financial Companies Towards Compliance: The Effects of a Cooperative and Deterrent Regulatory Style in a Letter Experiment

Regulation &Governance, EarlyView.
ABSTRACT The aim of this research was to examine the effects of a cooperative and deterrent style, portrayed through regulatory letters, on motivation and compliance. Study 1 examined a general sample (N = 492) in an online experiment, to assess motivation and compliance‐intentions. Study 2 focused on non‐compliant financial service providers (N = 2803)
Sarwesh R. Ishwardat, Elianne F. van Steenbergen, Tessa Coffeng, Naomi Ellemers   +3 more
wiley   +1 more source

Taxation of fisheries in Kenya: neither improving management nor raising revenue? [PDF]

World Dev Perspect
Occhiali G, Okello O.
europepmc   +1 more source

Proposal of a guide for the interpretation, simplification of the regulatory process and good tax compliance, case of digital taxpayers, influencers. [PDF]

PLoS One, 2023
Mamani Monrroy KY, Moreno-Leyva NR, Santander K, Salinas SE, Sánchez-Garcés J.   +4 more
europepmc   +1 more source