Results 171 to 180 of about 19,300,577 (301)
The Impact of Zimbabwe?s Recently Implemented Vat Withholding Tax System on Tax Compliance and Tax Evasion: Desktop study [PDF]
This article evaluates the impact of Zimbabwe's recently implemented Value Added Tax (VAT) withholding tax system on tax compliance and tax evasion to determine if it is an effective tool for curbing tax evasion and improving tax compliance.
Newman Wadesango, Lovemore Sitsha
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ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza +2 more
wiley +1 more source
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Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality
ABSTRACT As carbon neutrality has become a central goal of global climate governance, how firms achieve low‐carbon transformation has emerged as a critical research issue. However, prior studies have primarily focused on macro‐ or industry‐level analyses, offering limited and fragmented insights into how digital technologies—particularly AI—affect firm‐
Xiaonan Dong, Sungjin Son
wiley +1 more source
Trends in Cigarette Affordability and Demographic Determinants of Cigarette Consumption in Vietnam From 2020 to 2024. [PDF]
Minh HV +9 more
europepmc +1 more source
Reforming the Australian Tax Transfer System. [PDF]
The tax policy agenda in Australia for more than a decade has been largely driven by a perceived need to reduce the level of income taxation and the progression of marginal rates, financing the revenue shortfall with a broad based consumption tax.
Patricia Apps
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ABSTRACT This study aims at shedding light on the vast landscape of natural language processing (NLP) tasks used when analyzing sustainability reports or sustainability within integrated annual reports. A systematic literature review is carried out, identifying 160 studies of relevance.
Hannes Cordes
wiley +1 more source
Retrofitting fiscal policies to reduce the double burden of malnutrition in Peru: A system dynamics modelling study. [PDF]
Escher NA +7 more
europepmc +1 more source
PROPERTY TAX AND TAX REFORM IN TEXAS: AN EQUITY CONCERN [PDF]
The Governor of Texas has proposed a tax reform that lowers property tax and eliminates the franchise tax. The lost revenues are replaced by raising the sales tax and instituting a modified value-added tax. The issues are not unique to Texas, many states
Stallmann, Judith I., Jones, Lonnie L.
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Inclusive Leadership and CEO Gender: The Role of Tenure and Education in an Emerging Economy
ABSTRACT Gender inequality in corporate leadership remains a critical challenge, particularly in emerging economies where institutional constraints shape access to top executive positions. This study examines firm performance differences between women and men CEOs in Ecuador, focusing on the moderating roles of tenure and formal education.
K. N. González‐Soto +2 more
wiley +1 more source

