The paper focuses on the consumer side of consumption tax evasion (CTE), a subcategory of the shadow economy. The ethical dimensions of tax evasion have been effectively captured by the existent literature on tax morale, yet it fails to address the role consumers can play in CTE. Further, there...

In this paper we propose and implement an integral approach to corporate environmentalism. Our integral model accounts not only for corporate environmentalism motivation and conception but also for corporate environmentalism mode and speed of implementation. A broad range of identified corporate...