Results 131 to 140 of about 18,043,745 (306)

Through the eyes of the advisers: A fresh look at tax compliance of high wealth individuals [PDF]

, 2001
This paper develops a different kind of analysis of the compliance policy of the High Wealth Individuals (HWI) Taskforce of the Australian Taxation Office (Tax Office). It takes as its starting point the perceptions of HWI advisers who report that they
Braithwaite, John, Australian Taxation Office, Australian National University. Centre for Tax System Integrity   +2 more
core  

Orchestrating Circularity in UK Accident Repair: An Intermediary Perspective on Green Parts and Reverse Logistics

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers and barriers shaping the adoption of salvaged automotive components (‘green parts’) in the UK accident repair sector and evaluates the strategic implications for intermediary firms in fragmented service ecosystems.
Gu Pang, Hui Sun, Sean Geens, Yeunsoo Park   +3 more
wiley   +1 more source

Cultural narratives of taxation and citizenship: Fairness, groups and globalisation [PDF]

, 2015
This paper explores the relationship between culturally mediated narratives of fairness, conceptions of the state, group and individual identities, citizenship and debates about globalisation in Australian perspectives on tax administration. It is based
Australian Taxation Office, Rawlings, Gregory, Australian National University. Centre for Tax System Integrity   +2 more
core  

Leveraging Double Materiality as a Decision‐Making Tool for ESG Management and Reporting in Hydroponics

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux, Pasquale Giungato, Serena Sebastiani, Angela Tarabella   +3 more
wiley   +1 more source

Climate Adequacy and Market Risk: Are They Related? Empirical Evidence From the European Equity Market Before and After the Adoption of the Paris Agreement

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings, and in particular environmental scores (E‐scores), are becoming increasingly relevant for financial stability and capital allocation decisions. This paper investigates the relationship between corporate environmental performance and market risk, as measured through value at risk (VaR) and expected shortfall (ES), the key metrics ...
Matilda Shini, Igor Gianfrancesco, Antonia Patrizia Iannuzzi, Vittorio Dell'Atti   +3 more
wiley   +1 more source

Managing Traffic Congestion Pricing, the Associated Equity Issues, and Establishment of Sustainable Funding for Transportation Infrastructures

Logistics, Supply Chain, Sustainability and Global Challenges
Road traffic congestion, partly resulting from inefficient land use plans and the inadequacy of existing transportation infrastructure to transport people from various origins to various destinations, using the same paths, at the same time (without delay)
Mofolasayo Adekunle
doaj   +1 more source

Enhancing tax literacy among South African small business owners

Acta Commercii
Orientation: Small enterprises are vital contributors to South Africa’s economy, yet many continue to struggle with the complexities of tax compliance.
Priviledge Cheteni, James Lappeman, Herrison Matsongoni, Ikechukwu Umejesi   +3 more
doaj   +1 more source

Legacies and successions tax law Law pamphlets

, 1919
Inheritance Tax Commission. -- Legacies And Successions Tax Law. -- General Suggestions. -- I. Chapter 248, Laws Of 1909. -- Tax liability continues notwithstanding repeal of the chapter.
Inheritance Tax Commission
core  

Corporate income taxation in the European Union: current state perspectives [PDF]

, 2001
The paper reviews the state and recent changes in corporate income taxation in the European Union (EU) and major Organisation for Economic Cooperation and Development (OECD) countries. It also reviews coordination measures proposed and adopted in the EU
Genser, Bernd, Australian Taxation Office, Australian National University. Centre for Tax System Integrity   +2 more
core  

Toward a Platform‐Driven Business Model to Enhance Circular Economy Practices: Insights From the European Photovoltaic Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The rapid growth of the photovoltaic industry is expected to significantly increase the demand for raw materials and the growing volume of modules entering the waste stream at the end‐of‐life stage. To address these challenges, the industry must not only focus on technological innovation but also adopt new business models that enable an ...
Marika Hanschke, Ässia Boukhatmi, Stefan Grösser, Peter Hense   +3 more
wiley   +1 more source