The role of local governments in governing sustainable consumption and sharing cities
Municipalities are key actors in their role as planners for sustainable urban development, and also have the responsibility to transform ambitious national and global goals and visions into local practices (McCormick et al., 2013). The role of municipalities in relation to enhancing sustainable consumption patterns has been increasingly highlighted by policy-makers and in research. Creating sustainable societies and shaping their consumption patterns has become an everyday activity for municipalities. This is also the case for the Nordic countries and not least for Sweden, which will be used as an example in this Chapter. The Nordic countries have the ambition of becoming sustainable leaders and enabling sustainable consumption (Mont et al., 2013). (Less)
This study aimed to examine the effects of tax socialization and tax authority services on individual taxpayer compliance with environment as a moderation. The sample in this study are individual taxpayers who perform in Tax Service Office (TSO) Major Pratama West Semarang. A sampling method was used by accidental sampling. The analysis technique is used by multiple regression with moderating variable. The research showed that the socialization of tax and tax authority services have positive effect on tax compliance. The environments moderate the socializing influence of tax and service tax authorities on taxpayer compliance. Key words : tax socialisation, tax authorities services, environment, taxpayer compliance.