Results 151 to 160 of about 1,644,040 (299)
The Last Refuge of a Scoundrel? Patriotism and Tax Compliance [PDF]
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of) warm glow from honestly paying their taxes.
Konrad, Kai A., Qari, Salmai
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen +2 more
wiley +1 more source
The German Federal Court of Audit's observations of and comments on tax administration and tax compliance [PDF]
Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest.
Schöbel, Enrico
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how stakeholder engagement, conceptualized as a boundary‐spanning organizational capability, interacts with firms' decarbonization strategies, in relation to climate action commitments (CACs) in voluntary initiatives.
David Tobón Orozco, Jose Pla‐Barber
wiley +1 more source
Tax Justice and Voluntary Compliance of the Taxpayers in Nigeria
The study examined how tax justice could influence voluntary tax compliance among taxpayers in Nigeria in which the theoretical underpinning was expediency theory which establishes the practicability and feasibility of a tax administration to the extent of its formulation and collection. The work’s methodology was an ex-post facto research design where
Caroline, Oyeniyi Oluwafunmilayo +1 more
openaire +1 more source
Digital tax communication quality and voluntary compliance in Indonesia
Jurnal Studi Komunikasi (Indonesian Journal of Communications Studies)As Indonesia’s tax administration becomes increasingly digital, interactions between taxpayers and tax authorities are increasingly mediated through online communication rather than face-to-face encounters. However, tax compliance research still predominantly emphasises deterrence and economic calculation, while communicative dimensions remain ...
Irwan Aribowo, Gabriel Wahyu Purnomo
openaire +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
Business Strategy and the Environment, EarlyView.ABSTRACT Although cross‐sector collaborations drive innovation, organizational policies as legitimation signals attracting such collaborations remain unexplored. This study examines the mediating role of environmental partnerships between organizational policies and environmental innovation.
Jose Nicolas Pacheco +3 more
wiley +1 more source
CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley +1 more source
Use of Artificial Intelligence by the Australian Taxation Office: Impact on Voluntary Compliance
Bond Law ReviewThis article analyses the development of artificial intelligence (‘AI’) by the Australian Taxation Office (‘ATO’) which has, to date, focussed on increasing the likelihood of detecting taxpayer non-compliance.
Michael Croft
doaj +1 more source