Results 141 to 150 of about 18,043,721 (305)
Problems of Theory and Methodology of Accounting, Control and AnalysisThe article examines the experience of applying simplified tax systems in the countries of the European Union and the world for micro and small businesses. The emphasis is on the peculiarities of the functioning of such systems in different economic conditions and regulatory frameworks.
V.V. Travin, E.O. Gudziuk
openaire +1 more source
Tensions between the citizen taxpaying role and compliance practices [PDF]
This paper uses data from the Community Hopes, Fears and Action Survey to measure attitudes of cooperation to the tax system (motivational postures representing commitment, capture, resistance, disengagement and game playing) and compliant actions.
Braithwaite, Valerie +2 more
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Are taxpayers' charters 'seducers' or 'protectors' of public interest? Australia's experience [PDF]
, 2005 This paper uses Australian data from two national random surveys to show that citizens’ ratings of their tax authority’s performance on adhering to the principles of a Taxpayers’ Charter provide useful information for assessing the level of resistance ...
Braithwaite, Valerie +2 more
core
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 +3 more
wiley +1 more source
Tax Asymmetries and Corporate Income Tax Reform [PDF]
This paper investigates the impact of tax asymmetries (the lack of full loss offsets) under current corporate income tax law and a stylized tax reform proposal.
Saman Majd, Stewart C. Myers
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Business Strategy and the Environment, EarlyView.ABSTRACT Additive manufacturing (AM) adoption provides numerous benefits, including decentralised production, design flexibility, mass customisation, reduced material waste and lightweight designs. However, AM investment decisions are complex and challenging for manufacturers, and limited knowledge exists about the holistic assessment of relevant costs
Dilupa Nakandala +5 more
wiley +1 more source
SIMPLIFIED TAX SYSTEM AS AN INSTRUMENT FOR DEVELOPMENT OF SMALL BUSINESS [PDF]
Theoretical & Applied Science, 2015 openaire +1 more source
Profits, Image, and Sustainability in Plastic Waste Recycling Behavior
Business Strategy and the Environment, EarlyView.ABSTRACT Plastic waste is an environmental and public health concern. In the agricultural sector, plastic waste handling is largely unregulated. Using survey data from horticultural firms, we investigate a previously unexplored relationship between a firm's decision to voluntarily discard recyclable plastic containers and the firm's perception about ...
Yawotse Nouve, Wojciech J. Florkowski
wiley +1 more source
Corporate tax structure and production [PDF]
The authors provide an empirical framework for assessing the effects of tax policy on an array of producer decisions about output supplies and input demands in Mexico, Pakistan, and Turkey.
Bernstein, Jeffrey, Shah, Anwar
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Business Strategy and the Environment, EarlyView.ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping +3 more
wiley +1 more source