Results 61 to 70 of about 1,644,040 (299)

The Relationship between Tax Transparency, Trust, and Taxpayers’ Voluntary Tax Compliance in Northeast Region

, 2020
Tax compliance seems to be a growing problem in United States of America. To further understand the phenomenon of tax compliance, this quantitative cross-sectional study was conducted with taxpayers in the Northeast region.
Okwara, Christian Chinedum.
core  

Determination of Variables Affecting Voluntary Tax Compliance by Using Logistic Regression Analysis [PDF]

, 2021
The most important tool for states to increase tax revenues for their increasing expenditure is to maintain voluntary tax compliance. At this point, measuring voluntary tax compliance is significantly essential.
Avcı, Orçun, Gülin TABAKAN, Orçun AVCI, Tabakan, Gülin   +3 more
core   +1 more source

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

The Impact of Sustainability Orientation and Sustainability Challenges in SME Responses to Institutional Support

Business Strategy and the Environment, EarlyView.
ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong, Aqueel Imtiaz Wahga, Sam Zisuh Njinyah, Yen‐Jung Tseng   +3 more
wiley   +1 more source

Tax Compliance Actions by Tax Authorities and Voluntary Compliance with Tax Obligations by Individual Taxpayers

Advances in Scientific and Applied Accounting
Research objective: Tax compliance actions aim to improve the relationship between the tax authorities and taxpayers, increasing voluntary compliance with tax obligations and reducing administrative and judicial litigation. In this sense, the defined objective was to analyze whether tax compliance actions increase voluntary compliance with tax ...
Thales Vinícius Santiago Bezerra, Oderlene Vieira de Oliveira, Lucas Lopes Ferreira de Souza   +2 more
openaire   +1 more source

Does Voluntary Tax Compliance Increase After Granting Tax Amnesty? [PDF]

GATR Accounting and Finance Review, 2017
Objective - The main objective of this study is to explore the meaning of voluntary tax compliance by a person after they are granted tax amnesty. Methodology/Technique - This research is qualitative research and uses a transcendental phenomenology method.
I Made Sudarma, I Nyoman Darmayasa
openaire   +1 more source

Corporate Decarbonization via Technology and Management

Business Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran, Rudolf R. Sinkovics, Olli Kuivalainen   +2 more
wiley   +1 more source

A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects

Business Strategy and the Environment, EarlyView.
ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim, Ahmed Farouk Kineber, Ayodeji Emmanuel Oke, Mehrdad Arashpour, M. K. S. Al‐Mhdawi, Abe Abimbola Maxwell   +5 more
wiley   +1 more source

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana, Cristina Blanco González‐Tejero, Silvia Giralt Escobar, Antonio Garcia‐Amate   +3 more
wiley   +1 more source

Theoretical foundations of voluntary tax compliance: evidence from a developing country

Humanities & Social Sciences Communications
Tax non-compliance is a persistent problem that is becoming increasingly common worldwide. The main objective of this study is to examine the factors that influence voluntary tax compliance among large taxpayers in Ethiopia based on the theoretical ...
Agumas Alamirew Mebratu
doaj   +1 more source