Results 91 to 100 of about 6,419 (305)
Business Strategy and the Environment, EarlyView.ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad +2 more
wiley +1 more source
Tax Morale, Tax Evasion, and the Shadow Economy [PDF]
Under which conditions is moral justification of taxation possible? This question does not only interest philosophers and economists from a scientific point of view, but can have considerable practical relevance as well because the willingness of ...
Gebhard Kirchgässner
core
Zachowanie należytej staranności i dobra wiara podatnika w kontekście prawa do obniżenia kwoty podatku należnego o kwotę podatku naliczonego [PDF]
, 2016 The aim of the article is to present the principles of the due diligence and good faith of the VAT payer regarding his right to reduce the amount of input tax by the amount of output tax.
Sekulski, Piotr +3 more
core +2 more sources
Consumers' Intention to Use Circular Business Models: A Configurational Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg +4 more
wiley +1 more source
Principles-based legislation in context: A Dworkinian perspective [PDF]
, 2018 Principles-based legislation (PBL) is sometimes presented as an alternative regulatory instrument to counter aggressive tax planning, as a remedy for the failure of rules-based legislation.
Gribnau, Hans, Dusarduijn, Sonja
core
Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley +1 more source
El-Jizya: Jurnal Ekonomi IslamRising income inequality in Indonesia poses a persistent socio-economic challenge, requiring not only technical solutions but also ethically grounded fiscal strategies.
Faisal Affandi, Hamonangan
doaj +1 more source
Prinsip Keadilan dalam Pajak atas UMKM
Binus Business Review, 2015 The purpose of this study is to provide a clear view and criticize opposing dualism that occurs between the spirit of the government in the pursuit of more dominant country’s revenue target (As in the issuance of PP 46 in 2013), compared to provide ...
Wendy Endrianto
doaj +1 more source
Indonesian Journal of Law and JusticeTax law is a powerful tool to force taxpayers to comply with their tax obligations. This research uses descriptive analysis that describes the applicable laws and regulations related to criminal law policies in the application of the principle of restorative justice in tax criminal investigations. The purpose of tax audit is as a law enforcement effort
Andrew Sibarani +2 more
openaire +1 more source