Results 81 to 90 of about 2,568 (239)
Smuggling and import duties in Myanmar [PDF]
This paper examines the effects of import duties on smuggling in Myanmar. Following Fisman and Wei (2004), the reporting discrepancies between Myanmar’s imports records and corresponding exports recorded by trading partners are regarded as indicative ...
Nu Nu Lwin, Kubo, Koji
core
A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley +1 more source
The Income tax compliance cost of corporations in India, 2000-01. [PDF]
Tax compliance ...
Das-Gupta, Arindam
core
Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 more
wiley +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Administrative Solution of Customs Duties Disputes in Turkey: A Comparative Assessment
, 2018 In our country, there may be some disputes between the customs administration and the taxpayers related to customs procedures. A number of solution methods have been regulated in the Customs Law in order to ensure that customs disputes are resolved and ...
Tosuner, Mehmet, Inneci, Ahmet
core +1 more source
Defining 'free zones': A systematic review of literature. [PDF]
Heliyon, 2023 Alansary OS, Al-Ansari T.
europepmc +1 more source
Solutions of the customs tax disputes in the administrative stage
, 2019 Gümrük idaresi ile yükümlüler arasında gümrük mevzuatında düzenlenen konular üzerine çatışma çıkması, gümrük uyuşmazlığı olarak adlandırılmaktadır. Vergi Usul Kanunu (VUK)'nun 2'nci maddesine göre gümrük vergileri VUK kapsamı dışında bırakılmıştır.
Üzümçeker, Ayfer
core
Business Strategy and the Environment, EarlyView.ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes +5 more
wiley +1 more source