Results 111 to 120 of about 5,398 (291)
Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
Customs compliance and the power of imagination [PDF]
This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15-20 percent of the ...
Lohse, Tim, Konrad, Kai A., Qari, Salmai
core +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang +3 more
wiley +1 more source
An annotated bibliography of tax compliance and tax compliance costs
An annotated bibliography of tax compliance and tax compliance costs.tax; tax compliance; compliance costs; bibliography; tax evasion; tax avoidance; auditing; tax ...
James, Simon, Edwards, Alison
core
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
SAGE OpenThis study investigates the key determinants of voluntary tax compliance among Category “A” taxpayers in Hawassa City, Ethiopia, with a particular focus on the mediating role of public trust. Drawing on the Slippery Slope Framework and Deterrence Theory,
Sintayehu Assefa Yirga
doaj +1 more source
DOES PERCEIVED GOVERNMENTAL EFFICIENCY IN MANAGING TAX MONEY DRIVE COMPLIANCE? EVIDENCE FROM A TAX GAME [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012 Tax compliance, i.e. citizens’ disposition to pay taxes either voluntary or enforced, is an extremely importanttopic at any moment, but mostly when governments have to finance public goods with few tax money.
BĂTRÂNCEA LARISSA-MARGARETA +2 more
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Despite global commitments under the Paris Agreement, empirical evidence on the involvement of the land‐based private sector of emerging economies in carbon trading remains limited. The study analyses how behavioural factors and institutional complexities influence the involvement of the land‐based private sector in carbon trading in Indonesia.
Iis Alviya +3 more
wiley +1 more source
A Review of Factors for Tax Compliance [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2011 The aim of this paper is to identify the variables of tax compliance analysed by researchers from various countries and adapting them to the Romanian conditions to create a model to include factors that influence decision of tax compliance.
Nicoleta BARBUTA-MISU
doaj
Tax compliance, self-assessment and tax administration
Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance.
James, Simon, Alley, Clinton
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