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排序方式: 共有414条查询结果,搜索用时 15 毫秒
61.
Hanskje Nagel Laura Rosendahl Huber Mirjam Van Praag Sjoerd Goslinga 《Journal of Business Venturing》2019,34(2):261-283
This paper estimates the long-term impact of a short, partly personalized, mandatory tax training program on tax compliance and business outcomes of first-time entrepreneurs. To this end, we combine survey data, audit data and unique register data from the Netherlands' Tax and Customs Administration with a three year long randomized experiment. The results show that the training affects specific domains of tax compliant behavior. Moreover, it has no impact on business survival, but treated entrepreneurs have significantly higher profits compared to the control group due to lower business costs. These outcomes are partially supportive of our hypotheses developed from theories on tax compliance and mental accounting. 相似文献
62.
This paper examines the environmental sustainability practices of multinational mining companies in addressing their impacts and promoting the sustainable development of local communities in Ghana. Although large-scale mining companies have embraced environmental sustainability, the drivers and the mechanisms for addressing their impacts throughout the mine life cycle is not fully understood because of the limited research in this area. The focus in this study involves an examination of the drivers for environmental sustainability in a weak and non-enabling institutional context and the mechanisms for addressing impacts on biodiversity, water quality and quantity, and ambient climate. The findings show that the environmental sustainability practices of multinational mining companies are determined by regulatory compliance and corporate environmental responsibility based on perceived ethical obligation. Additionally, we find gaps in mine closure planning and rehabilitation because of the limited requirement for biodiversity restoration in the domains of flora repopulation and active fauna reintroduction. This paper provides empirical and theoretical insights for academics and practitioners in industry and policymaking. 相似文献
63.
64.
《Critical Perspectives On Accounting》2014,25(4-5):293-303
Tax compliance denotes the act of reporting and paying taxes in accordance with the tax laws. Current social science scholarship on tax compliance can almost entirely be divided into behavioural psychology analyses and critical tax studies. This article, which presents two cases of how tax compliance is constructed, challenges the explanatory reaches of today's social science approaches, arguing that an alternative approach to understanding tax compliance is worthwhile exploring. This other choice of approach, inspired by actor–network theory (ANT), adopts a more practice-oriented focus that studies tax compliance where it takes place as well as what it is made of. Consequently, this article argues that tax compliance is a socio-material assemblage and that complying is a distributed action. The article concludes by highlighting how an ANT approach contributes to the further theoretical development of social science studies of taxation. 相似文献
65.
Economic activity is often regulated through both permits and tickets (subsequent inspections). We study the effectiveness of such policies where corruption and an underground economy make enforcement imperfect. In the theoretical model, asymmetric information justifies regulatory action which is enforced by corruptible bureaucrats. We find that regulation through permits alone is useless when corruption exists, while tickets still offer some benefit. Surprisingly, we also find that a system with both permits and tickets achieves welfare that is higher than that which can be achieved with only tickets—that combining the two mechanisms has an effect that is greater than the “sum of the parts.” 相似文献
66.
Michele Bernasconi Rosella Levaggi Francesco Menoncin 《The Scandinavian journal of economics》2020,122(3):966-992
We model the optimal intertemporal decision of an agent who chooses tax evasion and consumption, over an infinite lifetime horizon, where consumption is driven by habits. We find the following: (i) tax evaders reduce consumption in the early stages of habit accumulation and increase it over time; (ii) habit formation has a dampening effect on tax evasion; (iii) neglecting tax evasion can lead to habit overestimation; (iv) the effect of the tax rate on tax evasion is ambiguous; (v) heavy fines are more efficient than frequent controls in reducing tax evasion. 相似文献
67.
Julio López-Laborda Jaime Vallés-Giménez Anabel Zarate-Marco 《Real Estate Economics》2023,51(6):1437-1466
This paper uses differences-in-differences to analyze the effectiveness of messages sent by the Spanish Tax Agency to deter tax evasion by owners of vacation rentals. The results suggest that these messages were effective in the aggregate, as there was an increase both in the declared amount of such income (6–8.5%, depending on the line item under which it is declared) and in the number of filers (29.7–64.2%), and this effectiveness became more marked over time. Notably, there was more response to the intervention from the self-employed. However, in some collectives, the intervention produced the opposite of the intended effect. 相似文献
68.
政府、企业和消费者在逆向物流系统中的角色定位 总被引:2,自引:2,他引:0
主要阐述了政府、企业(生产企业、销售企业)和消费者分别在整个逆向物流系统中所扮演的重要角色,并对政府及生产企业在构建逆向物流问题上给出建设性的意见. 相似文献
69.
70.
论公共产品效率与税收遵从的互动 总被引:1,自引:0,他引:1
公共产品效率最大化是构建公共财政体制的关键。公共产品效率不仅关系到资源配置、经济发展与社会和谐,也关系到纳税人权利受尊重和保护的程度、纳税人对政府的评价与信任等,最终将作用于纳税人的税收遵从决策。公共产品效率与税收遵从具有高度相关性。 相似文献