Results 51 to 60 of about 4,651 (259)

Telaah Integratif Filsafat Hukum Publik dan Teori Maslahah terhadap Kebijakan Amnesti Pajak di Indonesia

Al-Manahij: Jurnal Kajian Hukum Islam, 2021
Tax amnesty policy has been issued by the Government of Indonesia for six times, i.e., 1964, 1984, 2007, 2009, 2015, and 2016. But actually, such policy is not a common one, because taxes are obligation for everyone who has met the criteria as a ...
Karimatul Khasanah
doaj   +1 more source

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley   +1 more source

Reformulating Tax Dispute Regulations as an Effort to Address Substantive Injustice in Indonesia's Tax Court System

Yurisdiksi: Jurnal Wacana Hukum dan Sains
This study examines the urgency of reformulating tax dispute resolution regulations in Indonesia to address the substantive injustice experienced by taxpayers within the tax judiciary system.
Ryandi Ferdiannur Usman, Prija Djatmika, Heru R. Hadi   +2 more
doaj   +1 more source

TAX AUDIT - BASED ON THE PRINCIPLES OF SOCIAL – JUSTICE

In this article, the risk of committing tax offenses can exist in any enterprise today, as well as the fact that many taxpayers unknowingly fall into tax audits due to increased tax risks, procedures and forms of tax audits, and adherence to the principles of justice during the audit process.
Akbarova Bibixon Adxamovna, Olimjonov Sherzod Baxramjon o`g`li   +1 more
openaire   +1 more source

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

Implementation of the Principles of Legal Certainty and the Principles of Justice towards Tax Amnesty II Policy on Voluntary Tax Disclosure

Journal of Law, Politic and Humanities
This research is motivated by the existence of a voluntary tax disclosure policy that creates a gap that is considered unfair between individual taxpayers who are compliant and less compliant. Of course, this has an impact on discrimination and bias between one party for taxpayers.
null Ahmad Zumar Syafiq, null Suparnyo
openaire   +1 more source

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +1 more source

Digital technologies as a vector of transformation of the principle of justice and efficiency in the tax system of the modern state

Juridical Journal of Samara University, 2022
The article is devoted to a close analysis of digitalization in the life of the state and its citizens in the field of taxation. The article shows that digitalization affects relations in all spheres of life, from the educational process to taxation. The author focuses on the fact that the state should first of all apply the principles of fairness and ...
openaire   +1 more source

PRINCIPLES OF LEGAL CERTAINTY AND JUSTICE: REALIZATION DURING THE IMPOSITION OF SANCTIONS FOR DECLINE IN THE NUMBER OF TAX DISPUTES

Globus, 2021
this article is devoted to the study of current method and ways of improvement of admeasuring the penalty for materially defined offences based on principles of legal certainty and justice. Proposed new objective standards of the admeasuring are intended to reduce to decline in the number of tax disputes.
openaire   +1 more source

Applying a Systems Thinking Approach to Circular Economy Transitions: Insights From the Use of a Sociotechnical Systems Approach Within the UK Hospitality Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow, Hannah Collis, Fiona Charnley   +2 more
wiley   +1 more source