Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]
PLoS OneTao R, Li J.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Circular supply chain management (CSCM) practices are seen as a solution for addressing society's many significant environmental challenges. Although existing studies recognise the importance of reverse engineering in combating poverty, there is limited knowledge about its effectiveness in shaping CSCM practices to address climate change and ...
Yaw Agyabeng‐Mensah +2 more
wiley +1 more source
The Effective Tax Rates in the EU Commission Study on Corporate Taxation: Methodological Aspects, Main Results and Policy Implications [PDF]
The paper has three aims. First, it presents the specific forward-looking methodology applied in the quantitative analysis undertaken in the Commission study, and discusses how it is able to overcome some of the most important limitations of the ...
Silvia Giannini, Carola Maggiulli
core
BOARD CHARACTERISTICS AND TAX SHELTERING OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
Malete Journal of Accounting and FinanceTax is an important source of revenue to any government; however, the amount of tax paid by consumer goods firms in Nigeria is sometimes low due to firms’ tax sheltering activities.
Muttaka Ibrahim Hashimu +1 more
doaj
How carbon accounting rules shape incentives for hydrogen production. [PDF]
Nat CommunGlenk G, Holler P, Reichelstein S.
europepmc +1 more source
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Palau Tobacco Excise Tax 2013: An Evaluation of Tobacco Use, Imports, and Expenditures. [PDF]
Hawaii J Health Soc WelfYaoch I +3 more
europepmc +1 more source
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
Handwritten tax receipt recognition method based on improved DBNet and CRNN. [PDF]
PLoS OneWei L, Sun J.
europepmc +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source