Stefano Amelio, Patrizia Gazzola, Madalina Vatamanescu and Elena Dinu
Tax evasion and tax avoidance consistently strip national budgets of tremendous financial resources. Consequently, the discussion on tax fraud remains topical and a moving target…
Abstract
Purpose
Tax evasion and tax avoidance consistently strip national budgets of tremendous financial resources. Consequently, the discussion on tax fraud remains topical and a moving target subject matter. Various antecedents and moderators of tax fraud have been investigated over the years, yet the literature dedicated to the linkage between corporate social responsibility (CSR) and tax practices exhibited ambiguous results. In this respect, the purpose of this study is to present the results of an investigation into the nonfinancial factors affecting tax fraud and the moderating effect of CSR-related behaviors.
Design/methodology/approach
Structural equation modeling (SEM) was applied in a multivariate statistical analysis technique to analyze structural relationships. The measurement and structural models were evaluated using component-based partial least squares (PLS), a rigorous statistical instrument. The opportunity to use PLS-SEM is supported by the advancement of models comprising both reflective and formative constructs as in the present case.
Findings
Data collected from a sample of 290 respondents from Romania confirmed that social and ethical factors significantly impact tax fraud and CSR-related behaviors. In addition, the latter plays a moderating effect between nonfinancial factors and tax fraud.
Research limitations/implications
The research sample is country-centric (i.e. subjects come from Romania) while the questionnaire-based survey relies on self-reported measures.
Originality/value
The paper adds new evidence to the extant knowledge and points to theoretical and managerial implications.
Details
Keywords
Patrizia Gazzola, Daniele Grechi, Iuliia Iliashenko and Roberta Pezzetti
This study investigates the evolution of digital transformation research trends in the context of the fashion industry. The paper analyzes and addresses the impact of digital…
Abstract
Purpose
This study investigates the evolution of digital transformation research trends in the context of the fashion industry. The paper analyzes and addresses the impact of digital innovations on three areas of the industry: products, processes and business models.
Design/methodology/approach
The study examined 277 peer-reviewed articles using various bibliometric tools and indicators, aiming to identify and organize the contributions of the most influential works. Additionally, a critical review of the ten most cited papers in the field was carried out.
Findings
The study shows that digitalization is not merely a technological trend; rather, it is a transformative force reshaping the fashion industry. It fosters collaboration, innovation and sustainability, creating an ecosystem where businesses can thrive by aligning with circular principles and leveraging digital tools.
Research limitations/implications
The paper reveals a gap in the scientific systematization and exploration of the variety of applications of digital tools in the fashion industry. The study’s limitations include the keywords chosen for the research and the period of the research from 1998 to 2023.
Originality/value
The paper pursues to contribute to the current discussion on sustainable practices within the fashion industry, while also setting the foundation for future progress in digital innovation that supports the increasing need for sustainable and personalized products.
Details
Keywords
Patrizia Gazzola, Enrica Pavione, Daniele Grechi and Federica Scavarda
Although not yet fully defined, natural wine represents a sector that has gained the widespread attention of final consumers and, therefore, also of the restaurant world, because…
Abstract
Purpose
Although not yet fully defined, natural wine represents a sector that has gained the widespread attention of final consumers and, therefore, also of the restaurant world, because of its promise of sustainability. The objective of this paper is to understand Italian haute cuisine's interest in natural wine, with the aim of analysing what qualifies this product as sustainable.
Design/methodology/approach
After introducing a theoretical framework based on the concept of natural wine, a brief paragraph is dedicated to consumer preferences; subsequently, the analysis focusses on a questionnaire given to restaurateurs to determine the impact that natural wine has had in the Italian context. The results try to identify the importance that restaurateurs give to the characteristics of natural wine and their propensity for using such wine in their own businesses.
Findings
The analysis, conducted on a sample of medium-high range restaurants, highlights their strong interest in natural wine, as a result of the final consumers' attitude towards wine with characteristics attributable to sustainability. The positive perception by restaurateurs is similar across Italy, both geographically and in terms of the size of the restaurant.
Originality/value
The originality of the work is the focus on the world of restaurants. To date, the literature on natural wine remains embryonic and always refers to the final consumer. This research is the first step in a broader study that will involve a greater number of restaurants, extending beyond Italy to all of Europe, with the aim of understanding the real development potential of natural wine.