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Shahbaz Khan, Sadia Samar Ali and Rubee Singh
Organizations are transforming their linear models into circular models in order to become more sustainable. Remanufacturing is an essential element of the circular model; thus, there is an urgent need to adopt remanufacturing. It can offer organizations...
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Colin Williams
Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increa...
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S M Uvaneswaran,Tsega Zemen,Seid Muhammed Ahmed
Corporate Social Responsibility (CSR)is the commitment of business to contribute to sustainable economic development ? working with employees, their families, the local community and society at large to improve the quality of life for the business and pu...
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Warren Maroun,Asheer Jaywant Ram,Marianne Kok
AbstractBackground: This article examines features of the tax systems of 19 African countries with material mining operations.Objectives: An interpretive approach is used to explore the implications of a country?s commitment to democracy (according to th...
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Muritala Awodun, PhD,Faizu Edu, PhD
Pág. 165 - 172
The purpose of this study is to establish the role of continuous training in maximizing efficiency in tax administration using the case of a State Internal Revenue Service (SIRS) in the North Central Region of Nigeria. The study examined the strategies a...
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Theresia Woro Damayanti
Pág. 41 - 49
This study examined the correlation between intention on tax compliance and tax compliance behavior with the moderating variable of religiosity orientation both intrinsic religiosity and extrinsic religiosity. The religiosity orientation in this study us...
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Puseletso Letete
In recent years around the world, it is apparent that the need for mutual assistance between states is increasing and gaining support. The Organisation for Economic Cooperation and Development (OECD) has been in the lead of this effort. This approach has...
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Indrawati Yuhertiana,Hero Priono,Rina Moestika Setyaningrum,Sri Hastuti
Pág. 331 - 342
There is a phenomenon related to the dysfunctional behavior of unscrupulous tax officials and the reluctant of taxpayers to pay the tax. This study aims to explore the evidence of psychological tax contract in a tax official perspective. It pro...
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Suren Pillay, Pieter W. Buys
Carbon excise tax was implemented on all passenger motor vehicles in South Africa as of 1 September 2010. Since its implementation, the impact of carbon tax on the corporate social investment (CSI) initiatives and expenditure of South African motor vehic...
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