Results 71 to 80 of about 19,300,577 (301)

Towards a framework for large business tax compliance [PDF]

, 2001
This was an ideas paper prepared in 1998-99 to stimulate what became an ongoing process of reinventing large business compliance policy in the Australian Taxation Office (Tax Office).
Braithwaite, John, Wirth, Andrew, Australian Taxation Office, Australian National University. Centre for Tax System Integrity   +3 more
core   +1 more source

Preliminary findings from 'The what's fair and what's unfair survey about justice issues in the Australian tax context' [PDF]

, 2004
Between November 2002 and March 2003, researchers at the Centre for Tax System Integrity conducted a national tax survey of 4000 Australian taxpayers. Responses were obtained from a representative sample of 965 taxpayers Specific issues of interest to
Murphy, Kristina, Mearns, Malcolm, Wenzel, Michael, Ahmed, Eliza, Australian Taxation Office, Australian National University. Centre for Tax System Integrity   +5 more
core  

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

Business Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source

THE METHODOLOGY FOR EVALUATION THE EFFECTIVENESS OF TAX REGIMES FOR SMALL BUSINESS

Модернизация, инновация, развитие, 2015
This article is devoted to the development of the methodology for evaluation the effectiveness of tax regimes for small business in the Republic of Belarus (application of benefits under the general system of taxation, payment of tax under the simplified
A. Yu. Pekarskaya
doaj  

Constructing compliance: Game-playing, tax law and the state [PDF]

, 2005
The first part of the paper explores the question of interpretation of legal rules and the problem of avoidance and game-playing. The paper re-examines the issue of the indeterminacy of rules and relocates it within the context of professional and ...
Picciotto, Sol, Australian Taxation Office, Australian National University. Centre for Tax System Integrity   +2 more
core  

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga, Pedro Lorca Fernández, Javier de Andrés Suárez   +2 more
wiley   +1 more source

The Impact of a Simplified Tax System on Small Business Growth

Bulletin of Science and Practice
This article examines the impact of the simplified taxation system on the development and growth of small businesses in the current economic environment. It analyzes the key advantages of this tax regime, including a reduced tax burden, simplified accounting and reporting, and incentives for entrepreneurial activity. Particular attention is paid to the
openaire   +1 more source

Sustaining Circular Innovation Under Volatile Market Conditions: The Critical Role of Industry Platforms

Business Strategy and the Environment, EarlyView.
ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang, Julia A. Fehrer, Jonathan J. Baker, Roderick J. Brodie   +3 more
wiley   +1 more source

From the Australian Tax System Survey of Tax Scheme Investors (2002) [PDF]

Tax Snaps presents CTSI's most recent statistics on what Australians think about tax matters. In our survey work, where we contact random samples of Australians, we often find views that are a little different from those we commonly hear about in the ...
Australian National University. Centre for Tax System Integrity
core  

Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability

Business Strategy and the Environment, EarlyView.
ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz, Marisa R. Ferreira, Carina Silva, María Isabel Sánchez‐Hernández   +3 more
wiley   +1 more source