Results 151 to 160 of about 18,043,721 (305)

Preserving the constitutional function of courts and increasing confidence in the tax system : time to re-consider Futuris

open access: yes, 2019
Focusing on the discretionary power to amend an assessment at any time where the Commissioner is “of the opinion there has been fraud or evasion”, this article argues that the increasingly prevalent practice in the Federal Court of summarily dismissing ...
Azzi, John (R16318)
core  

Disclosure, Verification, and Value: The Impact of Climate Risk Disclosure on Institutional On‐Site Research and Economic Consequences

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang   +2 more
wiley   +1 more source

Sales tax facts

open access: yes, 1933
This archived document is maintained by the Oregon State Library as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes.Title from caption"This statement has been reproduced and ...

core  

From Capital to Green Innovation: Corporate Venture Capital as a Vehicle for Sustainable Organizational Learning

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As increasing stakeholder pressure pushes firms to embed sustainability into their strategies, this study explores how corporate venture capital (CVC), a key corporate entrepreneurship instrument, supports corporate parents to learn from sustainable startups.
Louisa A. Müller   +2 more
wiley   +1 more source

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

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  

Consumers Behavior and Awareness on Packaging Waste Management for Circular Economy: Theoretical vs. Empirical Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Transition of consumption models towards a circular economy is fundamental, particularly in the food packaging sector, which generates a high proportion of waste. In this context, consumers play a fundamental role, especially at the domestic level through separate waste collection, to limit the use of virgin materials and facilitate the reuse ...
Maria Vittoria Rizzo   +3 more
wiley   +1 more source

Percutaneous Transaxillary Access for Large‐Bore Cardiovascular Interventions: Evidence, Technique, and Complication Management

open access: yesCatheterization and Cardiovascular Interventions, EarlyView.
ABSTRACT Percutaneous transaxillary access is an established alternative to transfemoral large‐bore arterial access for transcatheter structural heart interventions and mechanical circulatory support (MCS). Although useful for overcoming hostile iliofemoral anatomy and providing prolonged support and patient mobilization in case of MCS, the axillary ...
Gioel Gabrio Secco   +9 more
wiley   +1 more source

Tax compliance costs: a business administration perspective [PDF]

open access: yes
The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of ...
Eichfelder, Sebastian, Schorn, Michael
core  

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