Results 131 to 140 of about 1,644,040 (299)
Causes and Consequences of Tax Morale: An Empirical Investigation [PDF]
Many taxpayers truthfully declare their income to the tax administration. Why? In this paper we have found a significant correlation between tax morale and tax evasion, controlling a variety of factors.
Markus Schaffner, Benno Torgler
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates companies' responses to energy efficiency policies, focusing on mandatory and voluntary regulations that create a complex landscape for businesses to navigate. Using a sample of 1473 firms across 29 European countries (2002–2018), we explore the impact of legislation on green redesign—operationalized through ...
Thomas Alexopoulos +3 more
wiley +1 more source
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
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
Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley +1 more source
Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley +1 more source
Is the Digitalisation of Tax Institutions a Solution for Voluntary Tax Compliance?
, 2021 Adriana Porumboiu, Petre Brezeanu
openaire +1 more source
Tax compliance costs: a business administration perspective [PDF]
The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of ...
Eichfelder, Sebastian, Schorn, Michael
core
Digital Technology's Role in Circular Waste Management: A Systematic Review
Business Strategy and the Environment, EarlyView.ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
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