Results 111 to 120 of about 1,644,040 (299)
Tax compliance under tax regime changes [PDF]
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives.
Heinemann, Friedrich, Kocher, Martin G.
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Business Strategy and the Environment, EarlyView.ABSTRACT Considering the need for environmental sustainability and fulfillment of the needs of customers at the bottom of the pyramid, this study integrates the attention‐based view of organizations and situational leadership theory to examine the impact of government eco‐initiatives on frugal green innovation through managerial attention toward the ...
Qaisar Iqbal +2 more
wiley +1 more source
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
Taxpayer Information Assistance Services and Tax Compliance Behavior [PDF]
The traditional "enforcement" paradigm of tax administration views taxpayers as potential criminals, and emphasizes the repression of illegal behavior through frequent audits and stiff penalties. However, an important trend in tax administration policies
Michael McKee +3 more
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Barriers to the Adoption of Circular Economy Business Models in the Indian Textile Industry
Business Strategy and the Environment, EarlyView.ABSTRACT The Indian textile industry has significant negative impacts on the environment. This industry needs to adopt a circular economy approach to become more sustainable; however, progress on this has been limited. In this study, we report on the barriers to adoption of Circular Economy Business Models (CEBMs) in the Indian textile industry.
Himanshu Chandra +2 more
wiley +1 more source
Tax Compliance: An Investigation Using Individual TCMP Data [PDF]
In this paper, we analyze the tax compliance behavior of US taxpayers by using a 1979 data set that combines information from a random sample of individual tax returns each of which has been thoroughly audited, IRS administrative records, and ...
Kurt J. Beron +2 more
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, 2022 This study examined the effect of tax compliance cost on taxpayers ‘voluntary tax compliance in Tanzania, to attain this objective, qualitative and quantitative research approaches were used.
Chindengwike, James Daniel
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Does Stakeholder Pressure Promote Green Innovations and Performance of Agribusiness Companies?
Business Strategy and the Environment, EarlyView.ABSTRACT The sustainability of agribusiness companies is guided by multiple, sometimes paradoxical, interests. Green innovation is strategic for sustainable development; however, literature shows inconsistencies regarding its impact on environmental and economic‐financial performance.
Vanderlei dos Santos +4 more
wiley +1 more source
Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review
Business Strategy and the Environment, EarlyView.ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte +2 more
wiley +1 more source
Role of tax audits in enhancing tax compliance: evidence from Ogun State
FUDMA Journal of Accounting and Finance Research (FUJAFR)Purpose: Tax compliance is one of the significant factors militating against sustainable revenue mobilization in developing economies, including the Nigerian economy.
Azeez Abiodun Ajibola +2 more
doaj +1 more source