The power and trust relationship between tax authorities and taxpayers is thought to be important in shaping taxpayer compliance behaviour. While there is an increasing number of studies that have considered moral and emotional elements in tax decision-making, the nexus between taxpayers’...

The power and trust relationship between tax authorities and taxpayers is thought to be important in shaping taxpayer compliance behaviour. While there is an increasing number of studies that have considered moral and emotional elements in tax decision-making, the nexus between taxpayers’...

This study is centered around a set of research questions that aim to explain how sustainability balanced scorecard architectures with sustainability parameters either embedded or treated as a separate perspective relate to environmental investment decision-making. The research also examines the...

Purpose: This study aims to assess the current state of research on the use of sustainability balanced scorecards (SBSCs), as they relate to environmental performance-related outcomes. It also seeks to present a conceptual framework proposing relationships between SBSC and environmental...

Purpose: The purpose of this study is to provide insights into the factors affecting the tax morale of workers in the gig economy. Tax morale is defined as the willingness and motivation to comply with tax laws. Design/methodology/approach: Data was collected from gig economy workers through a...