Results 111 to 120 of about 404,855 (330)
Business Strategy and the Environment, EarlyView.ABSTRACT Climate change is one of the greatest challenges facing humanity today. In this paper, we analyze the role of firms in mitigating climate change through their model of corporate governance. We examine the impact of key organizational control and incentive mechanisms on firms' carbon emission intensity.
Cécile Cezanne +3 more
wiley +1 more source
General literacy and effective taxation system in Africa
Development Studies ResearchThis inquiry provides empirical evidence on the effect of general literacy on tax revenue mobilization in Africa over the period 1996–2021. This evidence is important given the low level of taxation in Africa and the lack of clarity on the nexus between ...
Dejene Mamo Bekana
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition towards a circular economy requires companies to innovate their ways of doing business by giving rise to circular business models (CBMs). The literature on the topic is wide with a focus on both macro and micro aspects. However, only a few studies in CBM research have attempted to adopt an integrated micro–macro perspective ...
Francesco Cafforio +2 more
wiley +1 more source
A Tax Mix Change to Reduce Greenhouse Gas Emissions [PDF]
Placing a price on greenhouse gas emissions using an emissions tax or auctioning tradable permits provide the least cost government intervention to reduce pollution. Initial effects of the charge on pollution include an increase in the relative prices of
Freebairn, John W.
core +1 more source
Cross-border shopping and the Atkinson-Stiglitz theorem [PDF]
, 2012 We introduce cross-border shopping and indirect tax competition into a model of optimal taxation. The Atkinson-Stiglitz result that indirect taxation cannot improve the efficiency of information-constrained tax-transfer policies, and that indirect taxes ...
Kessing, Sebastian G., Koldert, Bernhard
core
Indirect Taxes, Inflation and Inequality in Turkey [PDF]
, 2022 Selçuk GEMİCİOĞLU +2 more
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs ...
Emmanuel A. Morrison +3 more
wiley +1 more source
WAREHOUSE TRANSFERS AND FISCAL FRAUD [PDF]
Annals of the University of Oradea: Economic Science, 2015 The fraud and fiscal evasion phenomenon generate indisputable negative effects, which are felt directly on the level of fiscal receipts earnings, determining major distortions in the market’s functioning mechanism.
Stanciu Dorica
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzes the incidence of environmental reporting on the financial performance (FP) of top banks in Brazil, Russia, India, China and South Africa (“BRICS”) countries using data from 50 leading banks from 2018 to 2023. Using panel regression analysis, the findings indicate that environmental reporting significantly impacts accounting‐
Mithilesh Gidage +2 more
wiley +1 more source
Does the number of taxpayers matter for optimum collection of Turnover tax category -B-taxpayers
Multidisciplinary Business ReviewTaxation is a fundamental tool of government fiscal policy. This study investigates the factors influencing Turnover Tax collection among category - B - taxpayers in Ethiopia, focusing on the relationships between taxpayer registration, knowledge ...
Baharu Sisay Negatu, Nidhi Walia
doaj +1 more source