Results 151 to 160 of about 18,043,745 (306)

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  

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

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  

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

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  

Financing the Twin Transition: How Patent Pledges Leverage Intangible Assets for Digital–Green Synergistic Transformation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Against the backdrop of aligning digital expansion with green growth objectives, exploring effective financial support pathways for firms' digital–green synergistic transformation (DGST) holds significant theoretical and practical value. This study examines the impact, mechanisms, and heterogeneity of patent pledge financing on firms' DGST ...
An Pan, Puyu Mi, Yijiao Shi, Xunpeng Shi
wiley   +1 more source

From Cosmetic Standards to Circular Value: A Systematic Review of Business Strategies for Suboptimal Foods

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Suboptimal foods, that is, safe and nutritious products that deviate from market standards because of cosmetic defects, packaging damage, or proximity to date labels, constitute a major source of avoidable food waste. Evidence on how firms can reduce this waste and capture value still remains fragmented across disciplines and supply‐chain ...
Marilena Gemtou   +2 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  

Home - About - Disclaimer - Privacy