Results 111 to 120 of about 929,319 (303)
USE OF INDIRECT METHODS OF ESTIMATING TAX LIABILITIES AS A WAY OF VOLUNTARY COMPLIANCE OF INDIVIDUALS [PDF]
Economica, 2019 Educating the taxpayers’ civic responsibility to comply with tax legislation should be infiltrated not by permanent constraints, but by educating them in the spirit of voluntary compliance.
Nicolae PLATON, Igor ȚURCANU
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui +1 more
wiley +1 more source
Future state business tax reforms: a conference summary [PDF]
On September 17, 2007, the Federal Reserve Bank of Chicago, Ernst & Young, and the Office of Tax Policy Research at the University of Michigan’s Ross School of Business brought together over 120 business people, academics, and public policymakers to ...
Richard H. Mattoon
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The Impact of Monetary and Tax Policy on Income Inequality in Japan [PDF]
, 2018 This paper assesses the effects of the most recent monetary policy behavior of the Bank of Japan (BOJ) (in particular, zero interest rate policy and negative interest rate policy) and Japanese tax policy on income inequality in this country during the ...
Shimizu, Sayoko +2 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Firms are increasingly looking into carbon dioxide removal (CDR), a set of options to take past emissions of greenhouse gases out of the atmosphere. Often two basic categories of CDR are distinguished: nature‐based solutions, such as planting trees or restoring wetlands, and technology‐based solutions, such as various forms of carbon capture ...
Sabrina Mili +3 more
wiley +1 more source
Recent years have seen bank loan losses exceeded only by those of the Great Depression. This experience, along with tax and regulatory changes, has triggered changes in the reserve account through which banks provide for such losses.Bank ...
John R. Walter
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
Monetary and Fiscal Policy Interaction: What is the Role of the Transaction Cost of the Tax System in Stabilisation Policies? [PDF]
In the theory of monetary and fiscal policy interaction, the assumption of Ricardian households isolates the determinants of fiscal policy instrument from the price stabilization policies carried out by the central bank.
Aspassia Strantzalou, Panagiotis Chronis
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Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
TAX AMNESTY : SEBUAH HARAPAN TERHADAP CAPITAL INFLOW
Jurnal Manajemen Dan Kewirausahaan, 2017 Taxation policy reforms has been done by the government with the issuance of Law No. 11 year 2016 about Tax Amnesty. The background of the issuance of this law : a) there is still treasure the community both in the country and foreign who have not yet ...
Nanik Sisharini
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