Results 111 to 120 of about 5,425 (299)
Value added tax under the simplified taxation system: theoretical and practical aspects
Oeconomia et JusEnsuring financial efficiency and legality of activities and maintaining reliable accounting records in accordance with legal requirements are among the priorities for a business entity. An important role in their solution is played by the theoretical analysis of tax reforms and their practical implementation in accounting.
Tatyana Yu. Vasilyeva, Anna V. Maslova
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley +1 more source
The Cost of Complexity in Federal Student Aid: Lessons from Optimal Tax Theory and Behavioral Economics [PDF]
The federal system for distributing student financial aid rivals the tax code in its complexity. Both have been a source of frustration and a focus of reform efforts for decades, yet the complexity of the student aid system has received comparatively ...
Susan M. Dynarski +1 more
core
, 2016 Simplified tax regimes for micro and small enterprises in developing countries are intended to facilitate voluntary tax compliance. However, survey evidence suggests that small business taxation based on
Yilmaz, Fatih, Coolidge, Jacqueline
core +1 more source
Food Waste Applications Beyond the West: Archetypes and Insights From China
Business Strategy and the Environment, EarlyView.ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong +2 more
wiley +1 more source
Explorations of structure and choice in taxing capital gains: New Zealand tax experts' perspectives
, 2010 This study explores the key issues, aspects, and attributes concerning capital gains tax (CGT) to enable the formulation of policy guidelines that might be used if a CGT were considered in New Zealand.
Cheng, Alvin Man Hung
core
Business Strategy and the Environment, EarlyView.ABSTRACT In an era of rising geopolitical tensions and environmental instability, corporate political activities have become increasingly intertwined with ethical challenges and sustainability requirements. This study investigates the influence of environmental dynamics and corporate ethical responsibility on interorganizational conflict and ...
David Yulong Liu +4 more
wiley +1 more source
The readability of Australia’s taxation laws and supplemetary materials: an empirical investigation [PDF]
Australian taxation law has been criticised for many years for its difficulty to read and understand. The Tax Law Improvement Project (TLIP) was established in December 1993 to rewrite in plain language Australia’s income tax legislation.
Graham Richardson, David Smith
core
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
wiley +1 more source
, 2017 В статті здійснена оцінка рівня податкового навантаження на сільськогосподарських товаровиробників, які з метою оподаткування діяльності обрали спеціальний податковий режим у вигляді єдиного податку четвертої групи.
Magopets, О., Магопец, О. А.
core +1 more source