Results 91 to 100 of about 197,549 (296)
Observation of Tax Transparency Reporting by Top 40 JSE-Listed Firms
International Journal of Financial StudiesThis study evaluates the extent and quality of tax transparency reporting among the Top 40 firms listed on the Johannesburg Stock Exchange (JSE), distinguishing between mandatory tax disclosures and voluntary transparency practices.
Nontuthuko Khanyile, Masibulele Phesa
doaj +1 more source
Tax Transparency and Corporate Tax Avoidance [PDF]
, 2017 This analysis will look into the emerging global trend for increased tax transparency from large businesses and corporations. Tax transparency has been a growing topic globally and there has been some recent progress in several countries.
Witkiewicz, Taylor
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Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
The Effects of Communication Among Taxpayers on Compliance [PDF]
, 2004 Taxpayer audits are thought to have a direct deterrent effect on the individuals actually audited. In addition, audits are believed to have an indirect deterrent effect on individuals not audited as these individuals learn (or are told) about the audits ...
Betty R. Jackson +2 more
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Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley +1 more source
, 2005 The article reports on a study which investigated the level of compliance with U.S. state use tax laws and the techniques employed by the states in order to enforce use tax. Most states utilize either of two forms of tax reporting and collection.
Ingraham, Laura R. +2 more
core +1 more source
Determinants of SMES Voluntary Tax Compliance: Moderated by Tax Knowledge Requirement
Journal of Accounting and Finance ManagementThis study investigates the factors influencing voluntary tax compliance among Micro, Small, and Medium Enterprises (MSME) in Cirebon and Kuningan, with a particular focus on perceived procedural fairness and service quality, moderated by tax knowledge.
Beni Suryanto +3 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
Frontiers in Behavioral EconomicsIntroductionSelf-employed people without personnel mostly behave like consumers in managing their business finances, frequently leading to ill-management of the company finances.
Gerrit Antonides, I. Manon de Groot
doaj +1 more source
A Multi-Agent Model of Tax Evasion with Public Expenditure [PDF]
We develop a model where heterogeneous agents maximize their individual utility based on (after tax) income and on the level of public expenditure (as in Cowell, Gordon, 1988).
Dino Rizzi, Paolo Pellizzari
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