Results 111 to 120 of about 6,419 (305)

Does the tax administration act sufficiently protect the taxpayers' right to privacy or provide the taxpayer with a right to be informed? [PDF]

open access: yes, 2014
Includes bibliographical references.This dissertation endeavours to establish whether the Tax Administration Act sufficiently protects the taxpayers' constitutional rights to privacy and right to be informed.
Britz, Jaco
core  

Sustaining Circular Innovation Under Volatile Market Conditions: The Critical Role of Industry Platforms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang   +3 more
wiley   +1 more source

Pemberian Insentif Pajak Penghasilan di Bidang Penanaman Modal dalam Perspektif Teori Hukum

open access: yesNagari Law Review, 2019
Tax has an important role in the governance of the state, including Indonesia which relies on tax revenues, to accelerate the creation of public welfare and the achievement of state objectives, as stated in the Preamble of the 1945 Constitution.
Batara Mulia Hasibuan
doaj   +1 more source

Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz   +3 more
wiley   +1 more source

Implementation of Tax Ownership to Taxpayers with the Principles of Justice

open access: yesProceedings of the International Conference on Culture Heritage, Education, Sustainable Tourism, and Innovation Technologies, 2020
Elvira Fitriyani Pakpahan   +4 more
openaire   +1 more source

An Indicator‐Based Decision Framework for Circular Bioeconomy Transition in the Steel Industry: Integrating Multiphase Learning and Cooperative Game Modelling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite growing attention to the circular bioeconomy (CBE), the steel industry currently lacks a standardised, sectoral measurement framework to facilitate a low‐carbon transition. In this study, a decision‐support framework for evaluating CBE performance in the steel industry is proposed.
Ali Zamani Babgohari   +2 more
wiley   +1 more source

SOME CHALLENGING ASPECTS OF THE IMPLEMENTATION OF FAIRNESS PRINCIPLE IN TAX LAW OF RUSSIA AND MEASURES TO OVERCOME THEM

open access: yesГуманитарные и юридические исследования, 2021
The article notes the actualization of the problem of justice in the field of legal regulation of taxation at the present stage. The article studies the approaches that serve as criteria for the construction of a fair tax system from the perspective of ...
Mariya Kojlova
doaj  

JURIDICAL REVIEW FULFILLMENT OF JUSTICE PRINCIPLES IN ELIMINATION OF TAX SANCTIONS IN LAW NUMBER 11 OF 2016

open access: yesRiau Law Journal, 2019
The objectives of this research are to know: (1) the fulfillment of the principle of justice for the elimination of tax sanctions in Law number 11 of 2016 concerning tax amnesty; (2) forgiveness which eliminates tax sanctions from a justice perspective.This research is a type of normative research, namely a process to find the rule of law, legal ...
openaire   +1 more source

The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez   +4 more
wiley   +1 more source

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