Results 161 to 170 of about 1,644,040 (299)
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
core
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 +2 more
wiley +1 more source
Sociology of Individual Voluntary Tax Compliance
International Journal of Psychosocial Rehabilitation, 2020 openaire +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 +4 more
openaire +2 more sources
Tax Compliance and Risk Management
The concept of tax compliance is as old as the tax itself, but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, the European Union and national
core +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 +1 more
wiley +1 more source
Intergenerational Perception of Tax Audit and Voluntary Tax Compliance
Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19), 2019 Felix Wanandi +3 more
openaire +1 more source
Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500
Business Strategy and the Environment, EarlyView.ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki +4 more
wiley +1 more source
Tax Compliance and Rank-Dependent Expected Utility [PDF]
In this paper, we show that considering the classic Allingham and Sandmo (1972) tax compliance problem under Rank-Dependent Expected Utility (RDEU) axiomatics provides a simple explanation for the "excess" level of full compliance observed in empirical ...
Grégoire ROTA-GRAZIOSI +1 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Growing environmental awareness has intensified demand for sustainability and transparency, especially in cruise tourism, a high‐impact and highly scrutinised service context. This study examines how green consumption values (GCV) shape passengers' perceptions of the credibility of green marketing claims (believability) and, in turn, influence
Marcello Risitano +3 more
wiley +1 more source