Bridging Research-Practice Tensions: Exploring Day-to-Day Engaged Scholarship Investigating Sustainable Development Challenges This paper adds to literature on engaged scholarship by exploring how previous experience, study expectations, and multiple identities are key factors that shape how management researchers perceive and experience the research-practice divide in sustainable development research. Highlighting ways to navigate tensions in engaged scholarship, […]
Les questions de genre sont-elles prises en compte par la gestion des talents dans le domaine de la fiscalité ?
This chapter was published in Journal of Tax Administration For more information, please visit the following link: Addressing gender issues through the management of tax talent Matthew Sorola, professeur assistant, Dr Linkedin Dionysios Karavidas, University of Limerick Martin Laheen, University of Limerick Addressing gender issues through the management of tax talent.
Le contrôleur de Gestion: un “facilitateur de compromis” ?
« On n’est pas des magiciens » : Le contrôleur, facilitateur de compromis dans le processus de commensuration Dans cet article, nous définissons le contrôleur de gestion comme un « facilitateur de compromis » pour comprendre son influence dans le processus de commensuration des organisations et de leurs activités. Le « facilitateur de compromis » […]
E-commerce et économie digitale: la tentation d’éviter l’impôt sur le travail?
E-commerce and labour tax avoidance This study evidences one of the adverse effects of e-commerce on labour tax avoidance, and more precisely in the loss of firms’ social security contributions. With a sample of French e-commerce and traditional retail firms, researchers find that labour tax avoidance is significantly higher in e-commerce than in traditional retail […]
Entreprise d’e-commerce: une plus grande envie d’évitement de l’impôt et d’évasion fiscale?
An empirical examination of the influence of e-commerce on tax avoidance in Europe This paper reports an empirical analysis of the influence of e-commerce business practices on tax avoidance. Using a sample of European parent firms in the retail trade industry from 22 different countries, the researchers find empirical evidence that e-commerce firms are significantly […]