Results 151 to 160 of about 6,419 (305)

An annotated bibliography of tax compliance and tax compliance costs [PDF]

An annotated bibliography of tax compliance and tax compliance costs.tax; tax compliance; compliance costs; bibliography; tax evasion; tax avoidance; auditing; tax ...
James, Simon, Edwards, Alison
core   +1 more source

Justice in tax law [PDF]

, 2016
Cette recherche a pour objet d’étudier les formes dont les différents concepts de justice fiscale ont été traduits en formes juridiques.Il convient de souligner que l’on trouve des développements importants sur le concept de Justice dans les écrits d ...
Dumont, Alexandre
core  

Net‐Zero Transition and Its Impact on Firms' Energy Efficiency and Economic Growth Within the Framework of Sustainable Development Goals: A Systematic Literature Review and Bibliometric Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to net zero (NZ) faces challenges such as uneven institutional readiness, fragmented policy frameworks and rising energy demands from population growth, economic expansion and artificial intelligence (AI). These obstacles are intensified by technological, financial and regulatory uncertainties that impede coordinated efforts ...
Mohamed Shrief, Jahira Debbarma, Lukman Akanbi, Duyen Chu   +3 more
wiley   +1 more source

Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang, Chen Lin, Kingsley Imandojemu, Omozele Lynda Showunmi, Romanus Osabohien, Felix Orole   +5 more
wiley   +1 more source

Unlocking Investment for the Water‐Energy‐Food‐Ecosystems Nexus: Key Drivers of Blended Finance for Sustainable Development

Business Strategy and the Environment, EarlyView.
ABSTRACT Blended finance has emerged as a strategic solution to the multifaceted challenges of projects that navigate the intricate interplay of water, energy, food, and ecosystems, ultimately contributing to the achievement of Sustainable Development Goals (SDGs).
Paolo Gnutti Sandiumenge, Ibtissem Taghouti, Bouali Guesmi, José Maria Gil   +3 more
wiley   +1 more source

Analysis of Fulfillment of the Principles of Justice and the Principle of Equality in Administrative Fines Provisions and Interest Rewards in the Tax Dispute Process

Wacana: Jurnal Sosial dan Humaniora, 2019
Taxes are one source of state revenue derived from public participation. In Indonesia, the government in conducting tax collection will be in direct contact with the interests of the community.
Satria Amiputra, Ning Rahayu
doaj  

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

Tax compliance in Tanzania : an analysis of law and policy affecting voluntary taxpayer compliance [PDF]

, 2011
Includes abstract.Includes bibliographical references (p. 278-300).This study examines the problem of low level tax compliance in Tanzania. It proceeds from the premise that high level taxpayer compliance is essential to the success of the tax system ...
Ongwamuhana, Kibuta
core  

Navigating Ethical Minefields: Micro‐Foundations of Corporate Political Work in Ethical and Sustainable Business Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT In an era of rising geopolitical tensions and environmental instability, corporate political activities have become increasingly intertwined with ethical challenges and sustainability requirements. This study investigates the influence of environmental dynamics and corporate ethical responsibility on interorganizational conflict and ...
David Yulong Liu, Justin Zuopeng Zhang, Jimmy Sun, Muhammad Mustafa Kamal, Bhumika Gupta   +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