Results 101 to 110 of about 5,425 (299)

Fueling Tomorrow: Scenario Planning for the Future of Gas Stations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Transport electrification is reshaping the service infrastructures that mediate everyday mobility, yet most electrification scenario studies remain macrolevel and offer limited insight into how incumbent forecourt (gas‐station) networks can adapt under deep uncertainty.
Joao Gabriel Rosa   +2 more
wiley   +1 more source

Tax compliance, self-assessment and tax administration

open access: yes
Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance.
James, Simon, Alley, Clinton
core   +1 more source

Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley   +1 more source

Tax Incidence [PDF]

open access: yes
This chapter reviews the concepts, methods, and results of studies that analyze the incidence of taxes. The purpose of such studies is to determine how the burden of a particular tax is allocated among consumers through higher product prices, workers ...
Don Fullerton, Gilbert E. Metcalf
core  

Digital Technology's Role in Circular Waste Management: A Systematic Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
wiley   +1 more source

The control of the Federal Tax Service for the correct calculation and taxation at application of the simplified tax system: problems and ways of their solution

open access: yes, 2018
Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию контрольной деятельности ФНС за исчислением и взиманием налогов при упрощенной системе налогообложения.
Тонаканян, С. Н.   +1 more
core  

From Awareness to Action: Consumer Behaviour, Attitudes and Business Strategy in Sustainable and Circular Electronic Devices

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Technological change and the increasing use of electronic devices have made electronic waste one of the fastest‐growing waste streams worldwide, posing significant environmental and social challenges. Thus, understanding consumer behaviour regarding the purchase, use and disposal of electronic products is key to developing effective circular ...
Idiano D'Adamo   +4 more
wiley   +1 more source

Perspective improvement of a simplified tax system for subjects of small business

open access: yes, 2005
На основі статистичних даних аналізуються переваги і недоліки діючих спеціальних режимів оподатковування суб'єктів малого бізнесу. Аргументується необхідність правового закріплення єдиної моделі спрощеної системи оподатковування суб'єктів малого бізнесу ...
Чубарева, Л.И.
core   +3 more sources

The Reform and Design of Commodity Taxes in the Presence of Tax Evasion with Illustrative Evidence from India

open access: yes
The literature on tax evasion and its implication for optimal tax theory has concentrated on income tax evasion. The issue of commodity tax evasion has received relatively little attention even though it is important in many cases, especially in ...
Ray, R.
core   +1 more source

Towards Strong Sustainability: Exploring Reconfigurations of Sufficiency‐Oriented and Regenerative Business Models

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite increasing adoption of sustainable business models, environmental decline and social disparities continue to accelerate. Strong sustainable business models offer an alternative by prioritizing ecological limits and systemic change. Drawing on an integrative literature review and business model modularization, this study examines how ...
Maike Gossen   +3 more
wiley   +1 more source

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