Results 101 to 110 of about 18,043,721 (305)

Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte, Ewald Aschauer, Helmut Pernsteiner   +2 more
wiley   +1 more source

Business in the new fiscal environment: innovations in taxation in 2025

Вестник Северо-Кавказского федерального университета
Introduction. The second half of 2024 was marked by a large-scale transformation of the tax code. The innovations affected almost every payer: individuals, entrepreneurs using both the simplified taxation system and the basic one.
V. V. Roshchupkina, M. V. Roshchupkin
doaj   +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  

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi, Ronita Ram, Adetola Abdulfattah Sogbesan   +2 more
wiley   +1 more source

Does The Core Tax Administration System Simplify Comppliance For Corporate Taxpayers?

JURNAL AKUNTANSI DAN KEUANGAN DAERAH
Taxpayer convenience refers to each taxpayer’s perception of whether an existing system is easy to use or not. To improve taxpayer convenience, the Coretax Administration System (CTAS) has been implemented; however, there are still complaints from taxpayers regarding this system.
Yunia Reza Herawati, Moh Faisol
openaire   +1 more source

Tobacco taxes: a win-win strategy for public health and government revenue in Kenya

Tobacco Induced Diseases, 2018
Background and challenges to implementation Kenya's excise tax system has changed over the years from specific taxes to ad-valorem, hybrid, tiered system and eventually a uniform specific rate for all tobacco products.
Emmah Wanyonyi, Maria Carmona
doaj   +1 more source

Trusting the Tax Office: Does Putnam's thesis relate to tax? [PDF]

, 2015
Data from the Community Participation and Citizenship Survey are used to explore the factors that influence people to place trust in strangers and impersonal others.
Job, Jenny, Honaker, David, Australian Taxation Office, Australian National University. Centre for Tax System Integrity   +3 more
core  

Advancing Theory and Practice Concerning CO2e Emissions: A Time‐Based Tool for Organisations

Business Strategy and the Environment, EarlyView.
ABSTRACT Although organisations are increasingly scrutinised on their CO2e emissions, economic growth is frequently encouraged. Eco‐efficiency–based initiatives—‘doing more with less’—could be a solution. The problem is that many organisations (e.g., smaller enterprises without access to specialist knowledge) have difficulties in gauging the impact of ...
Andrea Stevenson Thorpe, Frank Figge
wiley   +1 more source

IMPROVEMENT OF THE FISCAL CLAIMS MANAGEMENT SYSTEM [PDF]

Annals of the University of Oradea: Economic Science, 2010
The conduct of the fiscal administration regarding the simplification and modernization of the systems of statements and payment of tax obligations is a necessary task to improve the relationship between the fiscal administration and the taxpayers, and ...
DELIMAN EUGEN, HERBEI MARIUS, BENE GHEORGHE FLORIN   +2 more
doaj  

Fueling Tomorrow: Scenario Planning for the Future of Gas Stations

Business Strategy and the Environment, EarlyView.
ABSTRACT Transport electrification is reshaping the service infrastructures that mediate everyday mobility, yet most electrification scenario studies remain macrolevel and offer limited insight into how incumbent forecourt (gas‐station) networks can adapt under deep uncertainty.
Joao Gabriel Rosa, Fabiano Armellini, Jean‐Marc Robert   +2 more
wiley   +1 more source