Results 151 to 160 of about 387,502 (304)

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

Public Sustainability: Thematic Mapping, Theoretical Approaches and Emerging Lines of Action

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The paucity of research analysing thematic persistence in public sustainability limits our understanding of how this field of research evolves and reconfigures itself. The present paper addresses this gap through a longitudinal bibliometric analysis of 692 publications processed with SciMAT. The methodology combines co‐word analysis, strategic
Laila Ribii Khalifi, Luisa‐Eugenia Reyes, Marisol Carvajal Camperos   +2 more
wiley   +1 more source

Rhetoric and Reality in the Tax Law of Charity [PDF]

, 2016
This Article contrasts the rhetoric of public benefit connected to charity in the law with the reality of private control of charitable organizations.
Sugin, Linda
core   +1 more source

Assessing Climate Change Disclosure and Its Governance Drivers: Insights From the European Utilities Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram, Adriana Tiron Tudor, Liana Stanca   +2 more
wiley   +1 more source

Life Cycle Analysis as a Sustainable Governance Lever for Environmental Performance: Evidence From French SBF 120 Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study draws on neo‐institutional theory, stakeholder theory, and the resource‐based view to examine the relationship between the use of Life Cycle Analysis (LCA) and firms' Environmental Performance (EP). Focusing on French companies listed on the SBF 120 index from 2002 to 2021, it investigates how LCA adoption influences EP across three
Nesrine Ben Ismail, Sami Ben Larbi
wiley   +1 more source

Membrane Engineering for Battery Systems: Bridging Design Principles and Frontier Applications

ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.
The review emphasizes membrane separators' role in battery performance and safety, covering redox flow, lithium‐ion, and solid‐state batteries. It reviews advances in membrane materials (e.g., polymer electrolytes, hybrid composites) and ion transport mechanisms, while addressing challenges like dendrite growth and crossover losses.
Xiaoqun Zhou, Justice Delali Akoto, Rui Tan, Jun Ma   +3 more
wiley   +1 more source

Policymakers' Perceptions of the Use of Deliberative Mini‐Publics to Support Sustainability Policies

Environmental Policy and Governance, EarlyView.
ABSTRACT Deliberative mini‐publics (DMPs) have emerged as a novel method to deepen public participation in complex and contentious policy decisions, such as those related to sustainability transformations. Despite an increasing interest in applying DMPs in environmental governance, little is known about policymakers' expectations regarding their ...
Heli Saarikoski, Maria Ojanen, Mikael Hildén, Hanna Mela, Suvi Huttunen, Katariina Kulha, Katriina Soini, Jaana Sorvali   +7 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

Regulating more effectively: The relationship between procedural justice, legitimacy and tax non-compliance

, 2015
In recent years many OECD countries have been observing an increase in middle-income taxpayers making use of aggressive tax planning strategies to reduce their tax.
Australian National University. Centre for Tax System Integrity, Australian Taxation Office, Murphy, Kristina   +2 more
core  

‘Incoherence Is, in a Way, a Choice’: The Production of Policy Coherence at the Intersection of Uruguay's Agricultural, Environmental and Water Policies

Environmental Policy and Governance, EarlyView.
ABSTRACT This study explores the production of coherence between Uruguay's agricultural, environmental and water policies amidst growing tensions, which are particularly manifested in conflicts between an expanding agricultural sector and water insecurity for the broader public.
Simon Ryfisch, Paula Díez Boldú, Tamara Avellán, Carlos Santos, José Sciandro, Manuel Vázquez Cirillo, Malgorzata Blicharska, Mariana Meerhoff   +7 more
wiley   +1 more source