Results 131 to 140 of about 19,300,577 (301)
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 +5 more
wiley +1 more source
Navigating Tax Policies for Sustainable SMEs: Challenges and Opportunities in Tax Compliance
International Journal of Sustainability in Business and EconomicsSmall and Medium Enterprises (SMEs) are critical to South Africa’s economy, contributing to employment, GDP, and government revenue. Despite their importance, SMEs face high failure rates, with tax-related challenges identified as a key barrier to ...
Masibulele Phesa, Lungisani Buthelezi
doaj +1 more source
Legacies and successions tax law Law pamphlets
, 1919 Inheritance Tax Commission. -- Legacies And Successions Tax Law. -- General Suggestions. -- I. Chapter 248, Laws Of 1909. -- Tax liability continues notwithstanding repeal of the chapter.
Inheritance Tax Commission
core
Procedural justice and the Australian Taxation Office: A study of scheme investors [PDF]
, 2002 During the 1990s, Australian taxpayers who invested in mass marketed tax schemes enjoyed generous tax breaks until the Australian Taxation Office (Tax Office) told them in 1998 that they abused the system.
Murphy, Kristina +2 more
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Profits, Image, and Sustainability in Plastic Waste Recycling Behavior
Business Strategy and the Environment, EarlyView.ABSTRACT Plastic waste is an environmental and public health concern. In the agricultural sector, plastic waste handling is largely unregulated. Using survey data from horticultural firms, we investigate a previously unexplored relationship between a firm's decision to voluntarily discard recyclable plastic containers and the firm's perception about ...
Yawotse Nouve, Wojciech J. Florkowski
wiley +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 +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping +3 more
wiley +1 more source
Digital Transformation of Tax Law Principles
Journal of Digital Technologies and LawObjective: 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
Business Strategy and the Environment, EarlyView.ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT As increasing stakeholder pressure pushes firms to embed sustainability into their strategies, this study explores how corporate venture capital (CVC), a key corporate entrepreneurship instrument, supports corporate parents to learn from sustainable startups.
Louisa A. Müller +2 more
wiley +1 more source