Results 121 to 130 of about 4,651 (259)

The Ability to Pay Principle as the Basis of Tax Justice: Its Absence in the Constitution of the Republic of Albania and the Legal Consequences

Interdisciplinary Journal of Research and Development
The ability to pay principle represents one of the fundamental pillars upon which tax justice in democratic states is built. This principle implies that tax burdens should be distributed fairly, in proportion to each taxpayer’s economic capacity, while respecting substantive equality before the law.
openaire   +1 more source

Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley, Jun Xie, Chao Li, Masaaki Nagamura, Shunsuke Managi   +4 more
wiley   +1 more source

Fiscal Justice and the Principle of Direct Benefit in Regional Budget Politics: A Comparison of Motor Vehicle Tax Utilization in Two Provinces

Indonesian Journal of Multidisciplinary Sciences (IJoMS)
This study analyzes the extent to which the Motor Vehicle Tax (PKB), as a regional tax, reflects the principles of fiscal equity and direct benefit in provincial budget policy. Using a comparative study design between West Java and South Sumatra Provinces in the 2025–2026 fiscal year, this study evaluates the consistency between PKB revenue and road ...
null Derriansya Putra Jaya, null Arie Wijaya, null Aris Munandar   +2 more
openaire   +1 more source

A Strategy Cycle Nexus for Circular Economy and Industry 4.0 Integration: A Global Expert Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT The adoption of circular economy (CE) practices supported by Industry 4.0 (I4.0) technologies remains limited, despite their strong potential to enhance sustainable performance (SP). Organizations continue to face practical challenges in identifying effective strategies, enabling technologies, and implementation conditions.
Than'a Alsaoudi, Adolf Acquaye
wiley   +1 more source

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

Business Strategy and the Environment, EarlyView.
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar, Christopher Wickert, Svetlana Khapova   +2 more
wiley   +1 more source

Data‐Driven Pathways to Circular E‐Waste Management

Business Strategy and the Environment, EarlyView.
ABSTRACT As the volume and complexity of electronic waste grow worldwide, regional and subnational systems are increasingly tasked with managing the environmental, economic, and social challenges of circular resource recovery. This paper focuses on Canada's e‐waste sector to examine how circular economy (ce) principles can be integrated into regional ...
Saidia Ali, Samin Sahaaban‐Nejad, Farid Shirazi, Nick Hajli   +3 more
wiley   +1 more source

Cadastral Tax in the Context of the Constitutional Principle of Tax Justice

Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia, 2016
openaire   +2 more sources

Data‐Driven Analysis of Green Logistics Strategies for the Logistics and Transportation Companies: A Bipolar Fuzzy Methodology

Business Strategy and the Environment, EarlyView.
ABSTRACT Global imperatives, such as climate change, environmental concerns, and carbon emissions, make green transformation an inevitability in the logistics sector. Green logistics strategy formulation is an economic choice problem, but it also turns out to be a multicriteria decision‐making (MCDM) process that encompasses the triple bottom line (TBL)
Ömer Faruk Görçün, Abhijit Saha, Fatih Ecer   +2 more
wiley   +1 more source

The Dark Side of AI Readiness? Institutional Logics, Signalling and Carbon Transition Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT The influence of institutional environments on corporate sustainability is well established, yet how digital readiness restructures institutional logics and signalling mechanisms through which firms manage carbon transition risk (CTR) remains undertheorised.
Emilia Vann Yaroson, Daniel Gyimah, Syed Imran Ali, Christian Gnekpe, Mélanie Roux, Amelie Abadie   +5 more
wiley   +1 more source

Reassessing Income Tax (PPh) Article 21 for MSMEs: An Islamic Economic Analysis of Justice, Maslahah, and Dharibah Principles

Journal of Principles Management and Business
This study analyzes the compatibility of MSME taxation regulations with Islamic economic principles, identifies structural problems in tax collection, and proposes a reform model for MSME taxation that is just, educative, and inclusive. Using a qualitative approach with literature study, data were drawn from previous studies, scientific publications ...
openaire   +1 more source