Results 81 to 90 of about 5,398 (291)
Influence of Tax Knowledge on Voluntary Tax Compliance
, 2023 This study assessed the influence of tax knowledge on voluntary tax compliance among small and medium enterprises in Mbeya city. The study had four (4) specific objectives which were to assess the influence of threats of punishment on voluntary tax ...
Philbert, Alistides
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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 +2 more
wiley +1 more source
Determinants of Tax Compliance Behavior: A Case Study in Ethiopia
SAGE OpenPolicymakers and tax authorities in developing countries face challenges in comprehending the determinants of tax-compliance behavior. This study employs empirical investigation to explore the factors that influence taxpayers’ voluntary and enforced tax ...
Mohammed Adem +2 more
doaj +1 more source
Social Sciences and Humanities OpenTax non-compliance remains a critical constraint to domestic revenue mobilization in Ghana, despite decades of tax reforms, modernization initiatives, and taxpayer education campaigns.
Alhassan Musah +2 more
doaj +1 more source
Compliance risk management strategies for tax administrations in developing countries : a case study of the Malaysian revenue authority [PDF]
The aim of this study is to achieve a better understanding of risk management as practised by tax administrations of developed countries and to ascertain what prevents the developing countries from managing risks efficiently and effectively.
Mahmood, Marhaini
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Pre-colonial politics affects tax compliance in modern day Uganda
, 2023 Parts of Uganda that had centralised political systems before colonial rule are more likely to have higher rates of voluntary tax ...
Ali, Merima, Fjeldstad, Odd-Helge
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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 +3 more
wiley +1 more source
Observation of Tax Transparency Reporting by Top 40 JSE-Listed Firms
International Journal of Financial StudiesThis study evaluates the extent and quality of tax transparency reporting among the Top 40 firms listed on the Johannesburg Stock Exchange (JSE), distinguishing between mandatory tax disclosures and voluntary transparency practices.
Nontuthuko Khanyile, Masibulele Phesa
doaj +1 more source
Taxpayer Information Assistance Services and Tax Compliance Behavior [PDF]
The traditional "enforcement" paradigm of tax administration views taxpayers as potential criminals, and emphasizes the repression of illegal behavior through frequent audits and stiff penalties. However, an important trend in tax administration policies
Michael McKee +3 more
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Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source