Results 121 to 130 of about 5,398 (291)
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
An Integrative Framework for Enhancing Voluntary Tax Compliance in Sri Lanka
Kelaniya Journal of ManagementThe purpose of this paper is to explore the multi-dimensional determinants of voluntary tax compliance on the head of individual taxpayers. It critically appraises major theoretical frameworks and offers an extensive conceptual framework.
Perera, K.H +2 more
doaj +1 more source
Tax Evasion: Cheating Rationally or Deciding Emotionally? [PDF]
The economic models of tax compliance predict that individuals should evade taxes when the expected benefit of cheating is greater than its expected cost. When this condition is fulfilled, the high compliance however observed remains a puzzle.
Giorgio Coricelli +3 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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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
JatiThis study explores the dynamics of voluntary and enforced tax compliance strategies among individual and corporate taxpayers in the MSME sector in Malang City through the lens of the Extended Slippery Slope Framework (eSSF) and Smart Governance.
Hendi Subandi +2 more
doaj +1 more source
A Structural Equation Model for Tax Compliance and Auditing [PDF]
In this paper. we estimate a three equation model for taxpayers' reported income and tax liability and for the probability of an audit. Our work differs from previous studies in that our dependent variables in the compliance equations are taxpayer ...
Kurt J. Beron +2 more
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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
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns [PDF]
A significant amount of non-compliance associated with the personal income tax is due to the taxpayers who are not “in the system,” not having filed a tax return in the recent past or perhaps ever.
Michael McKee +3 more
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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