Results 241 to 250 of about 303,295 (312)

Minimizing unnecessary tax audits using multi-objective hyperparameter tuning of XGBoost with focal loss. [PDF]

Front Artif Intell
Malashin IP, Masich IS, Tynchenko VS, Gantimurov AP, Nelyub VA, Borodulin AS.   +5 more
europepmc   +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, Irene Burgers, Jos Offerein   +2 more
wiley   +1 more source

The representation of migrants in policy and parliament: A Bacchian analysis of the UK's immigration health surcharge. [PDF]

Crit Soc Policy
Alexander J, Macgregor A, Lessard-Phillips L, Sedgley T, Forbat L.   +4 more
europepmc   +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

Valuing Australian parent preferences for community-based nutrition and physical activity initiatives: a discrete choice experiment. [PDF]

Health Promot Int
Ward N, Thai T, Nichols M, Moodie M, Robinson K, Brown V.   +5 more
europepmc   +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

Do taxpayers consider quality labels as a form of recommendation for good tax-preparation services? Evidence from Germany. [PDF]

Heliyon
Wichmann J, Leyer M, Altmüller I.
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

A Conversation with Sumit Chanda, Antiviral Drug Discovery Scientist. [PDF]

ACS Cent Sci
Walsh E.
europepmc   +1 more source

Informal Firms' Adoption and Use of Mobile Money Under Uncertain Times: Evidence From Burkina Faso

Review of Development Economics, EarlyView.
ABSTRACT This paper investigates how uncertainty affects mobile money adoption and use by informal businesses. Despite the prevalence of the informal sector in developing countries and the recognized potential of mobile money for financial inclusion, empirical research on its adoption and usage among unregistered businesses is limited.
Serge Stéphane Ky, Clovis Rugemintwari
wiley   +1 more source