Toward Sustainable Healthcare: Examining ESG‐Readiness in Austrian Regional State‐Owned Hospitals
Sustainable Development, EarlyView.ABSTRACT Reporting on environmental, social, and governance (ESG) issues is now an essential part of responsible corporate governance, including in the healthcare sector. This study investigates the ESG reporting practices of Austrian regional state‐owned hospitals (rSOHs), contributing to the growing sustainability literature. Thirteen interviews with
Philumena Bauer +3 more
wiley +1 more source
Analysis of E-SPT and E-filing utilization on taxpayer compliance: A multiple regression approach
Al-JabarBackground: Statistical data from Lampung Province indicate a steady annual increase in the number of taxpayers utilizing e-SPT (electronic tax return) and e-filing, particularly from 2019 to 2022.
Achi Rinaldi +2 more
doaj +1 more source
The Role of Religiosity and Patriotism in Improving Taxpayer Compliance
Journal of Accounting and Investment, 2019 The purpose of this study is to examine the direct effect of religiosity on taxpayer compliance. In addition, this study also examines the indirect effect of religiosity on taxpayer compliance using the mediation variables of taxpayer patriotism.
Ietje Nazaruddin
doaj +1 more source
Effect of Tax Socialization, Taxpayer Awareness and Implementation of E-SAMSAT on Taxpayer Compliance Motor Vehicle: Taxes Socialization; Taxpayer Awareness; Application of E SAMSAT; Motorized Vehicles Taxpayer Compliance [PDF]
, 2023 This study aims to determine the effect of tax socialization, taxpayer awareness, and the application of e Samsat on motor vehicle tax compliance in Bachelor of Accounting students at Pamulang University. The population in this study were all Bachelor of
Hadi Ihdini, Muhammad, Rahma Sari, Intan
core +1 more source
Sustainable Development, EarlyView.ABSTRACT How do governance quality and corruption jointly shape sustainable development? We analyze an unbalanced panel of 38 Sub‐Saharan African countries (2002–2021) employing PCSE and FGLS estimators. The model also includes controls for health expenditure, digitalization, unemployment, trade openness, and GDP.
Deniz Erenel +2 more
wiley +1 more source
The Influence of Taxpayer Socialization, Taxpayer Awareness, and Taxpayer Sanction on Land and Building Taxpayer Compliance in Sasak Ranah Pasisie Sub-District, West Pasaman [PDF]
, 2023 The purpose of this study was to examine the relationship between taxpayer socialization and compliance, as well as the relationship between taxpayer awareness and compliance and the relationship between taxpayer sanctions and compliance, as well as the ...
Oktaria, Selfia +2 more
core +1 more source
Central Bank Digital Currencies, Financial Inclusion, and Privacy: A Normative Perspective
Southern Economic Journal, EarlyView.ABSTRACT Central bank digital currencies (CBDCs) are a digital form of a nation's money, issued by its central bank. As opposed to other forms of digital money, such as electronic bank balances or cryptocurrencies, they are centrally managed legal tender.
Andrew Allison, Alexander William Salter
wiley +1 more source
Adding Realism to Theories of Taxpayer Compliance
Southern Economic Journal, EarlyView.ABSTRACT Explaining why people pay taxes has not been a central focus in the many important contributions of Jim Cox. Even so, I argue here that his work has greatly affected the way that we think about taxpayer compliance, by adding both directly and indirectly much needed realism to the theories and the applications of compliance. These contributions
James Alm
wiley +1 more source
When Thriving for More Collapses the System: The Academic Reproduction of Uncaring Structures
British Journal of Management, EarlyView.Abstract This essay argues that the widening gap between aspirational aims and visionary orientations and the prevailing practices in neoliberal academia stems from deeper, historically rooted, market‐based logics shaping our institutions, increasingly governed by economic values and academic subjectivities therein.
Lara Pecis, Florian Bauer
wiley +1 more source
The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance [PDF]
Journal of Accounting and Taxation, 2017 The purpose of this study is to provide an insight into the government’s need for sustainable socialization on the importance of paying taxes. This study also aims to analyze the taxpayer's awareness, whether it can mediate the knowledge and understanding of tax regulations on taxpayer compliance or not. The approach in this study is quantitative, with
Ngesti Rahayu Yayuk +3 more
openaire +1 more source