Results 101 to 110 of about 18,987,989 (212)
Small business rural taxpayers and their agents: Has tax reform affected their relationship? [PDF]
, 2004 Prior to the introduction of the Goods and Services Tax in Australia most small business taxpayers had little if any direct contact with the Australian Taxation Office, preferring instead to employ the services of tax agents to represent them in ...
Australian Taxation Office +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Despite increasing adoption of sustainable business models, environmental decline and social disparities continue to accelerate. Strong sustainable business models offer an alternative by prioritizing ecological limits and systemic change. Drawing on an integrative literature review and business model modularization, this study examines how ...
Maike Gossen +3 more
wiley +1 more source
Networks of influence and the mangaement of SME tax compliance in Australia [PDF]
, 2005 This paper is based research with key actors involved in overall financial management and tax compliance in Small and Medium Sized Enterprises (SMEs).
Australian Taxation Office +2 more
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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
Why the Henry Review Fails on Family Tax Reform [PDF]
While acknowledging the importance of fairness and the need to avoid creating disincentives in the design of tax reform, the Henry Review recommends a simplified Personal Income Tax and child payments withdrawn on a single family income test.
Patricia Apps
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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
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
Evolution of the Accounting and Tax System in the Context of Digitalization
Государственное и муниципальное управление: Учёные запискиIntroduction. The accounting and tax system of any economic entity currently uses various financial management and planning tools. At the same time, new trends and directions are becoming relevant, which allow not only to competently carry out economic ...
E. Yu. Zolochevskaya +3 more
doaj
Value added tax under the simplified taxation system: consequences for business and budget
Вестник университетаThe emergence of special tax regimes in the Russian tax system is directly related to the development of small and medium-sized enterprises (hereinafter referred to as SME).
N. Z. Zotykov
doaj +1 more source
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