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  1. May I calculate your taxes?
    the effect of bookkeeping on tax compliance under a simplified regime
    Autor*in: Bando Grana, Rosangela; Canozzi, Otavio; Martínez Carrasco, José; Dezolt, Ana Lucía
    Erschienen: May 2021
    Verlag:  Inter-American Development Bank, Office of Strategic Planning and Development Effectiveness, [Washington, DC]

    Many countries worldwide face significant miss reporting in tax declarations. Miss reporting leads to undesired low revenue and economic distortions. This paper discusses the extent to which the residual bookkeeping burden faced by small firms in... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 144
    Fernleihe:
    keine Fernleihe

     

    Many countries worldwide face significant miss reporting in tax declarations. Miss reporting leads to undesired low revenue and economic distortions. This paper discusses the extent to which the residual bookkeeping burden faced by small firms in simplified regimes influence tax declarations. A randomized control trial among 1,500 irregular firms in Piaui, Brazil showed that adding the tax amount due and records on transactions to a warning notification improved compliance in 21 percentage points and increased the reported revenue in 39 percent. Firms without an accountant were less likely to regularize their status without the added information. These findings suggest the use of third party information to support voluntary compliance may present an opportunity for digital services to improve tax revenue services.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/252360
    Schriftenreihe: IDB working paper series ; no IDB-WP-01211
    Schlagworte: Tax payer support; tax compliance; accounting
    Umfang: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  2. Komplexität der IFRS-Finanzberichterstattung und deren Auswirkung auf die Informationsverarbeitung am europäischen Kapitalmarkt
    Autor*in: Kempf, Cornelius Walter
    Erschienen: [2021]

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Quelle: Verbundkataloge
    Sprache: Deutsch
    Medientyp: Dissertation
    Format: Online
    Weitere Identifier:
    Schlagworte: Rechnungslegung; Komplexität; Empirische Forschung; Kapitalmarkt; International Financial Reporting Standards; EDIS-5116; empirical research; international financial reporting standards; complexity; Finanzberichterstattung; IFRS; accounting; capital market; Financial reporting
    Umfang: 1 Online-Ressource (circa 333 Seiten), Illustrationen
    Bemerkung(en):

    Dissertation, Universität St. Gallen, 2021
  3. Measuring employment impact
    applications and cases
    Autor*in: Panella, Katie; Serafeim, George
    Erschienen: [2021]
    Verlag:  Harvard Business School, [Boston, MA]

    Applying the Impact-Weighted Accounts Initiative’s employment impact methodology, on eight leading companies, we document wide variability in employment impacts as a percentage of salaries paid, ranging between 59 and 80 percent. We identify... mehr

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    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    Keine Rechte
    Fernleihe:
    keine Fernleihe

     

    Applying the Impact-Weighted Accounts Initiative’s employment impact methodology, on eight leading companies, we document wide variability in employment impacts as a percentage of salaries paid, ranging between 59 and 80 percent. We identify opportunities for improvement and discuss transition plans for companies to create more positive employment impact. We conclude with a call for disclosure of Equal Employment Opportunity Commission EEO-1 reports, paid leave, childcare and healthcare benefits, which would greatly facilitate the comparable and reliable measurement of employment impact in the future

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: Working paper / Harvard Business School ; 21, 082
    Schlagworte: impact measurement; accounting; employees; well-being; diversity; opportunity; wages
    Umfang: 1 Online-Ressource (circa 11 Seiten), Illustrationen