Results 101 to 110 of about 197,549 (296)
Detterent Factor and Social-Psychology Factors in Voluntary Tax Compliance
KnE Social Sciences, 2019 .
Y Mutia Basri +3 more
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
The Affordable Care Act raises the stakes on worker classification; what does this mean for the Voluntary Classification Settlement Program [PDF]
, 2014 This research considers worker classification and the many implications an employer must consider when classifying a worker as employee or independent contractor. One implication relates to healthcare benefits and healthcare taxes. As such, this research
Parmar, Sagar
core +1 more source
, 2020 The main objective of this study was to identify the major determinants of taxpayers’ voluntary compliance with taxation in Robe Town. To achieve this objective, the data was collected by using questionnaires which had been distributed to 287 respondents selected from 4,564 tax payers using both stratified sampling and simple random sampling techniques.
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
Recalling the Lawyers: The NHTSA, GM, and the Chevrolet Cobalt [PDF]
, 2016 This Article summarizes product safety and vehicle safety law and recounts General Motors Company’s (GM) response to the Cobalt ignition switch defect, paying particular attention to the actions of GM’s in-house and outside counsel.
Bell, Bernard W.
core +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
TAX COERCION VERSUS VOLUNTARY COMPLIANCE: THE IMPACT OF FORCED ENFORCEMENT ON TAXPAYERS IN THE EUROPEAN UNION [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieIn the context of intensifying tax revenue collection measures and the need to streamline tax administration in the European Union member states, tax enforcement remains an essential, but often controversial, tool in ensuring taxpayer compliance ...
SENATOVICI MIHAELA CORNELIA +1 more
doaj
AN EVALUATION OF TAX AUTHORITIES’ RESPONSE TO TAX NONCOMPLIANCE: EVIDENCE FROM BOTSWANA
Studia Universitatis Babeş-Bolyai NegotiaThis study critically examines the reforms implemented by the Botswana Unified Revenue Service in addressing tax noncompliance, focusing on their influence on taxpayer behaviour.
Edmore MUNJEYI, Daniel SCHUTTE
doaj +1 more source