Results 81 to 90 of about 388,781 (308)

The Effect of The Complexity of Tax Regulations and Principles of Justice to Taxpayer Compliance

open access: yesJournal of Governance, Taxation and Auditing
Taxes are an obligation for every citizen and are a source of income for the state to finance development. This research aims to find the effect of the complexity of tax regulations and the principles of justice on taxpayer compliance. Respondents' research included 148 individual taxpayers who own businesses.
Ni Made Suwitri PARWATI   +6 more
openaire   +1 more source

Sustainability‐Oriented Innovation and Circular Economy Transitions: Evidence From the UK Textile and Clothing Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha   +3 more
wiley   +1 more source

Against Textualism [PDF]

open access: yes, 2009
Modern textualists have assumed that careful attention to constitutional text is the key to the recovery of the Constitution\u27s original public meaning.
Treanor, William Michael
core   +1 more source

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee   +3 more
wiley   +1 more source

Prinsip Keadilan dalam Pajak atas UMKM

open access: yesBinus Business Review, 2015
The purpose of this study is to provide a clear view and criticize opposing dualism that occurs between the spirit of the government in the pursuit of more dominant country’s revenue target (As in the issuance of PP 46 in 2013), compared to provide ...
Wendy Endrianto
doaj   +1 more source

Gambling Policy in the European Union: Monopolies, Market Access, Economic Rents, and Competitive Pressures among Gaming Sectors in the Member States [PDF]

open access: yes
This study examines the conflicts within the European Union regarding protected status accorded to legal commercial gaming industries and the principles of harmonization that direct EU economic policy. Member States are permitted to constrain competition
William R. Eadington
core  

Investigating How Firms in Emerging Economies Integrate AI‐Driven Systems and ESG Metrics Into Biodiversity Conservation and Circular Economy Strategies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley   +1 more source

An Islamic Economic Perspective on the Implementation of Progressive Taxation to Address Income Inequality in Indonesia

open access: yesEl-Jizya: Jurnal Ekonomi Islam
Rising income inequality in Indonesia poses a persistent socio-economic challenge, requiring not only technical solutions but also ethically grounded fiscal strategies.
Faisal Affandi, Hamonangan
doaj   +1 more source

Cultivating Circularity: Harnessing Industry 4.0 and Stakeholder Engagement for a Sustainable Agrifood Future in Brazil

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem   +3 more
wiley   +1 more source

Principles, Economic and Institutional Prerequisites for Fiscal Decentralization under Conditions of Post-Conflict Reconstruction [PDF]

open access: yesProblemi Ekonomiki, 2016
The aim of the article is to study principles, economic and institutional prerequisites for fiscal decentralization on post-conflict territories. It is determined that fiscal decentralization is one of the main ways to solve problems of post-conflict ...
Vishnevsky Valentine P.   +1 more
doaj  

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