Results 121 to 130 of about 18,987,989 (212)

Digital Transformation of Tax Law Principles

Journal of Digital Technologies and Law
Objective: to search for conceptual issues, features and prospects of development of tax law principles and tax obligation institute in the context of modern digitalization trends.Methods: the study is based on a set of general legal (analysis and ...
O. I. Lyutova
doaj   +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, Australian Taxation Office, Australian National University. Centre for Tax System Integrity   +2 more
core  

Leveraging Double Materiality as a Decision‐Making Tool for ESG Management and Reporting in Hydroponics

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux, Pasquale Giungato, Serena Sebastiani, Angela Tarabella   +3 more
wiley   +1 more source

Tax advice on the application of the simplified system of taxation, accounting and reporting by individual entrepreneurs [PDF]

Розкрито сутність і зміст дослідження організаційних та практичних засад податкового консультування та визначення напрямків удосконалення процесу податкового консультування для фізичних осіб-підприємців з питань спрощеної системи оподаткування, обліку і ...
Жайворонок, Альона Олександрівна
core   +1 more source

Climate Adequacy and Market Risk: Are They Related? Empirical Evidence From the European Equity Market Before and After the Adoption of the Paris Agreement

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings, and in particular environmental scores (E‐scores), are becoming increasingly relevant for financial stability and capital allocation decisions. This paper investigates the relationship between corporate environmental performance and market risk, as measured through value at risk (VaR) and expected shortfall (ES), the key metrics ...
Matilda Shini, Igor Gianfrancesco, Antonia Patrizia Iannuzzi, Vittorio Dell'Atti   +3 more
wiley   +1 more source

Empowering MSMEs through SAK EMKM Financial Reporting and Tax Compliance Assistance

Pena Dimas
Micro, Small, and Medium Enterprises (MSMEs) face structural challenges in financial recordkeeping and tax compliance, particularly in preparing SAK EMKM based financial statements and filing Annual Tax Returns accurately.
Umi Nandiroh, Hanik Dzakiyatul Fitroh, Mohammad Syahrul Rohman Almasri, Marsya Nazarheina Arifka   +3 more
doaj   +1 more source

Toward a Platform‐Driven Business Model to Enhance Circular Economy Practices: Insights From the European Photovoltaic Industry

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, Ässia Boukhatmi, Stefan Grösser, Peter Hense   +3 more
wiley   +1 more source

What can America learn from the British tax system? [PDF]

This paper examines elements of British tax policy and discusses their implications for the US, where several recent proposals would mirror aspects of the British system.
William Gale
core  

Beyond Conventional Cost–Benefit Analysis to Integrated Sustainability Assessment in Additive Manufacturing

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, Premaratne Samaranayake, Muhammad Salman Asif, Richard Yang, Pauline Ross, Abdul Babar   +5 more
wiley   +1 more source

Managing Traffic Congestion Pricing, the Associated Equity Issues, and Establishment of Sustainable Funding for Transportation Infrastructures

Logistics, Supply Chain, Sustainability and Global Challenges
Road traffic congestion, partly resulting from inefficient land use plans and the inadequacy of existing transportation infrastructure to transport people from various origins to various destinations, using the same paths, at the same time (without delay)
Mofolasayo Adekunle
doaj   +1 more source