Results 161 to 170 of about 5,398 (291)

Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]

PLoS One
Tao R, Li J.
europepmc   +1 more source

Complexities in Nigerian Tax Laws: Implications on Voluntary Compliance

 This study investigates the relationship between tax law complexity and tax compliance in Nigeria. The extensive and confusing provisions of tax law complexity present major obstacles to voluntary compliance, resulting in deterrent, uncertainty, and higher expenses for taxpayers.
Oyeyemi, Ogundajo Grace, Omidiji, David Olugbenga, Kajola, Sunday Olugboyega, Soyemi, Kenny Adedapo, Daramola, Peter Sunday   +4 more
openaire   +2 more sources

Government Accountability and Voluntary Tax Compliance in Nigeria

, 2012
This study examines the nexus between government accountability and voluntary tax compliance based on the theoretical framework that there exist a relational fiscal/social contract between the state and the citizens.
Eragbhe, Emmanuel, Modugu, Prince Kennedy, Izedonmi, Famous   +2 more
core  

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

Policy mix for a low-carbon food system. [PDF]

Front Nutr
Buso M, Banerjee S, West TAP.
europepmc   +1 more source

How Transformational Supply Chain Leadership Affects Financial and Environmental Performance: The Mediating Role of Firm Resilience to Supply Disruption

Business Strategy and the Environment, EarlyView.
ABSTRACT Existing literature indicates that transformational leadership in supply chains is critical to sustainability; however, little is known about how this leadership influences sustainability. The empirical literature has provided minimal focused analysis of transformational supply chain leadership and its effects on sustainability performance ...
Ishmael Nanaba Acquah, Isaac Tetteh Charnor, Mavis Agbodza   +2 more
wiley   +1 more source

Barriers and facilitators to enforcing E-cigarette regulations for online sales. [PDF]

Nicotine Tob Res
Lee SC, Chadwick G, Kruse GR, Stover M, Haqq LI, Lee B, Levy DE.   +6 more
europepmc   +1 more source

TAXPAYER'S EDUCATION AND VOLUNTARY TAX COMPLIANCE IN BENIN CITY

This paper carefully examines the influence of taxpayers' education on voluntary tax compliance in Benin City, Edo State.  The study being empirical evaluated taxpayer education with the aid of effective seminars and handbooks/bills. The study gathered relevant data with the aid of a well-structured questionnaire administered to taxpayers who are in ...
Obaretin,, Amaka Rosabel, Eke Robert, Ike   +1 more
openaire   +1 more source

Out of Sight, Out of Mind: Digitalization's Double Role in Driving Sustainable Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the role of digitalization in overcoming organizational barriers to sustainability. Drawing on the attention‐based view (ABV) theory, the study examines how digitalization, as a contextual condition, shapes the allocation of managerial attention, influences the perception of sustainability barriers, and ultimately ...
Zahra Ahmadi‐Gh, Alejandro Bello‐Pintado   +1 more
wiley   +1 more source

Tenuous (in)stability? Mixed policy feedback and its effects on climate policy in Australia and Canada. [PDF]

Policy Sci
Logg-Scarvell J, Patterson J.
europepmc   +1 more source