Results 71 to 80 of about 1,644,040 (299)

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. Karaman   +3 more
wiley   +1 more source

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

The Use of Renewable Energy in Prominent City Buildings: A Diffusion Study on Top European Football Organizations

Business Strategy and the Environment, EarlyView.
ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried, Liz Wanless, Timothy Kellison   +2 more
wiley   +1 more source

A systematic literature review on the determinants of voluntary tax compliance: gaps in context, methodology, and study variables

Cogent Business & Management
This systematic review highlights the growing importance of voluntary tax compliance as a significant research domain. This study aims to systematically review the literature on voluntary tax compliance, identify dominant methodological approaches, and ...
K. H. Perera, Ajantha S. Kumara, M. A. T. K. Munasinghe   +2 more
doaj   +1 more source

EVALUATION OF THE FISCAL CONFORMANCE IN ROMANIA IN THE PRE AND POST EU ACCESSION [PDF]

Financial Studies, 2014
By developing the paper assessment of tax compliance in Romania after accession, we aim to create a theoretical – methodological framework for the knowledge and understanding of tax compliance by describing the two forms of compliance, voluntary and ...
Ionel LEONIDA
doaj  

Back to Nature or Technology to the Rescue? Climate Managers' Preferences for Investment in Carbon Dioxide Removal

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms are increasingly looking into carbon dioxide removal (CDR), a set of options to take past emissions of greenhouse gases out of the atmosphere. Often two basic categories of CDR are distinguished: nature‐based solutions, such as planting trees or restoring wetlands, and technology‐based solutions, such as various forms of carbon capture ...
Sabrina Mili, Robert Mai, Rolf Wüstenhagen, Moritz Loock   +3 more
wiley   +1 more source

Trust and power in digital tax compliance: Evidence from E-commerce

Social Sciences and Humanities Open
This study examines how trust in tax authorities and perceived power influence voluntary and enforced tax compliance among Indonesia's e-commerce taxpayers, a fast-growing yet underexplored group in the digital economy.
Fany Inasius, Agner Lim Miarty, Faradillah Muhammad   +2 more
doaj   +1 more source

VOLUNTARY TAX COMPLIANCE VS ENFORCED COMPLIANCE

This poster compares voluntary tax compliance and enforced compliance. Voluntary compliance happens when taxpayers willingly pay taxes because they understand their importance for national development. It builds trust, positive tax culture, and long-term revenue.
OKTA VINA YULIRA PUTRI, RATNA SEPTIYANTI, MEGA METALIA   +2 more
openaire   +1 more source

EVALUATION OF THE VOLUNTARY TAX COMPLIANCE IN SLOVENIA: TAX AUTHORITY PERSPECTIVE

Zbornik radova Ekonomskog fakulteta Sveučilišta u Mostaru, 2018
Since 2015, certain taxpayers may apply for the special status in order to promote voluntary compliance at the Tax Authority of Republic of Slovenia (FURS), after the horizontal monitoring pilot project was successfully finished in 2010. The theoretical background of the status is based on the idea of co-operative compliance, which can be described as ...
openaire   +2 more sources

Tax audit impact on voluntary compliance [PDF]

This study examines the tax audit impact on voluntary compliance. It is different from those in the literature in several ways. First, models were built exclusively for investigating the voluntary compliance behavior shifts after a firm is audited ...
Niu, Yongzhi
core