Results 141 to 150 of about 1,644,040 (299)
On the path-dependence of tax compliance [PDF]
This paper presents experimental evidence that tax compliance is path dependent. We show that individuals faced with the same current tax enforcement parameters, will nevertheless choose different compliance if they have faced different tax enforcement ...
Tim Friehe, Lisa Bruttel
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley +1 more source
Attitudes, Incentives and Tax Compliance [PDF]
Our study examines whether combining experimental economics and economics psychology techniques can provide a better understanding of individuals’ tax compliance decisions in the laboratory.
M. Shehata, V.U. Trivedi, S. Mestelman
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Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud +3 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
A Multi-Agent Model of Tax Evasion with Public Expenditure [PDF]
We develop a model where heterogeneous agents maximize their individual utility based on (after tax) income and on the level of public expenditure (as in Cowell, Gordon, 1988).
Dino Rizzi, Paolo Pellizzari
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Business Strategy and the Environment, EarlyView.ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon +2 more
wiley +1 more source
The Income tax compliance cost of corporations in India, 2000-01. [PDF]
Tax compliance ...
Das-Gupta, Arindam
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Food Waste Applications Beyond the West: Archetypes and Insights From China
Business Strategy and the Environment, EarlyView.ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong +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