Results 161 to 170 of about 271,194 (275)

GOODS AND SERVICE TAX - A CURE TO ILLS OF EARLIER INDIRECT TAX REGIME

, 2022
Sunil Gupta, Sakshi Gupta
openalex   +1 more source

The labor market effects of payroll taxes in a middle-income country: Evidence from Colombia [PDF]

We use a panel of manufacturing plants from Colombia to analyze how the rise in payroll tax rates over the 1980’s and 1990’s affected the labor market.
Adriana Kugler, Maurice Kugler
core  

Interrogating the Economic, Environmental, and Social Impact of Artificial Intelligence and Big Data in Sustainable Entrepreneurship

Business Strategy and the Environment, EarlyView.
ABSTRACT Artificial intelligence and big data are increasingly being integrated into sustainable entrepreneurship practices. Yet, conventional literature often neglects to critically examine their economic, environmental, and social implications. We conducted a systematic literature review to understand when, how, and for whom artificial intelligence ...
Nathanael Ojong
wiley   +1 more source

The Effects of Indirect and Direct Taxes On Economic Growth in The Turkish Economy

, 2023
Mehmet Kara, Melike HOYLU
openalex   +2 more sources

Promoting the European Sustainable Firm: How Economic, Social, and Green Innovation and the AI‐Based Technologies Create Pathways of Social and Environmental Sustainability

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this paper is to expand research on the digital and sustainability transitions in firms by analyzing the effects of artificial intelligence (AI)‐based technologies and incorporating their connections to economic, social, and green innovation processes.
Joan Torrent‐Sellens, Mihaela Enache‐Zegheru, Pilar Ficapal‐Cusí   +2 more
wiley   +1 more source

Does the Integration of Fintech and Green Finance Enhance Sustainability Performance in the Banking Sector? Information Technology Governance as Moderator

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the impact of Fintech and green finance on enhancing sustainability performance through information technology governance. We collected questionnaires from 611 banking institutions in Nigeria, Ghana, and Cameroon from May to October 2024 and analyzed them with Partial Least Squares‐Structural Equation Modeling and ...
Mandella Osei‐Assibey Bonsu, Ying Wang, Princess Rejoice Dankwa Nartey, Margaret Nana Amala   +3 more
wiley   +1 more source

Transformative Approaches in Transitioning to a Circular Sanitation Bioeconomy in South Africa: A Scoping Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Transitioning from linear flow resource management practices to a circular sanitation bioeconomy needs a transformative approach. In South Africa, the management of human excreta through resource recovery and reuse (RRR) has been widely researched and piloted.
William Musazura, Alfred Oduor Odindo, Stephen O. Ojwach   +2 more
wiley   +1 more source

Bureaucracy and Corruption Taxation Proof [PDF]

Using the Principal-Agent-Supervisor paradigm, we examine in this paper how a tax collection agency changes optimal schemes in order to lessen the occurrence of bribery between the tax collector and the taxpayer. The Principal, who maximizes the expected
Jellal, Mohamed
core   +1 more source

Building Trust for Sustainable Disclosure: The Effect of Social Capital on Sustainable Disclosure and the Moderating Role of Corruption

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper explores the effect of social capital on firms' Environmental, Social, and Governance (ESG) disclosure practices using a sample of US companies. We propose that public corruption moderates this relationship. Our findings indicate that for social capital to effectively enhance ESG disclosure, it must function within a low‐corruption ...
Abdulkader Kaakeh, Mohamad Kaakeh
wiley   +1 more source