Results 141 to 150 of about 18,987,989 (212)
, 2019 Focusing on the discretionary power to amend an assessment at any time where the Commissioner is “of the opinion there has been fraud or evasion”, this article argues that the increasingly prevalent practice in the Federal Court of summarily dismissing ...
Azzi, John (R16318)
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The Three Musketeers of Coevolutionary Circular Design
Business Strategy and the Environment, EarlyView.ABSTRACT The transition from a linear to a circular economy necessitates systemic changes in product design, data sharing, and material flows. Applying a coevolutionary framework, this study shows how these three dimensions interact dynamically in circular economy transitions.
Katia Picaud‐Bello, Hervé Legenvre
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT External stakeholders are critical in enabling SMEs to achieve environmental sustainability. Yet, despite the growing availability of sustainability support, SME engagement remains limited. This article addresses significant gaps in the SME sustainability literature by mapping the support ecosystem and explaining why available sustainability ...
Cristina Fona +2 more
wiley +1 more source
The Cost of Complexity in Federal Student Aid: Lessons from Optimal Tax Theory and Behavioral Economics [PDF]
The federal system for distributing student financial aid rivals the tax code in its complexity. Both have been a source of frustration and a focus of reform efforts for decades, yet the complexity of the student aid system has received comparatively ...
Susan M. Dynarski +1 more
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Advancing Industrial Symbiosis: The Dynamic Role of Public Organisations
Business Strategy and the Environment, EarlyView.ABSTRACT Industrial symbiosis is a key circular economy strategy that relies on collaboration among diverse actors to turn residual streams into new value. Although prior research acknowledges supportive public‐sector involvement, there is a lack of understanding of how public organisations' roles evolve over time as industrial symbiosis initiatives ...
Henrik Drugge, Wiebke Reim
wiley +1 more source
Simplified tax system: a regulatory perspective
, 2015 У роботі на підставі критичного огляду законодавства стосовно спрощеної системи оподаткування виявлена сучасна проблематика нормативно-правового забезпечення та окреслені шляхи його удосконалення у напрямку зниження фіскальних акцентів.В работе на основе
Artyuh, O., Артюх, О.В.
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Business Strategy and the Environment, EarlyView.ABSTRACT Despite considerable costs associated with environmental certifications, fashion organisations consistently adopt multiple schemes to address sustainability challenges. As key mechanisms of sustainability governance, certifications expand legitimacy signalling opportunities, yet questions remain about their practical implementation and ...
Josephine Alice Mckenzie +2 more
wiley +1 more source
The Dual Income Tax System - An Overview [PDF]
Einkommensteuer, Doppelbesteuerung, Verbrauchsteuer, Steuersystem, OECD-Staaten, Income tax, Double taxation, Consumption tax, Tax system, OECD ...
Robin Boadway
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Forward‐Looking ESG Relevance and Corporate Performance: Evidence From Credit Ratings
Business Strategy and the Environment, EarlyView.ABSTRACT How does the relevance of ESG issues relate to firm performance, and does ESG relevance moderate the relationship between ESG engagement and firm financial outcomes? Using a novel indicator introduced by Fitch Ratings, we provide new empirical evidence to answer these questions.
Alper Kara +2 more
wiley +1 more source
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
core +1 more source