Results 71 to 80 of about 5,425 (299)
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Теоретическая и прикладная юриспруденцияThe article is devoted to the analysis of trends in the development of legal regulation of the obligation to pay taxes, caused by digital transformation.
O. I. Lyutova
doaj +1 more source
Topical issues of application of the simplified tax system
Modern Economy Successстатья посвящена упрощенной системе налогообложения, которая предназначается для представителей малого и среднего бизнеса в Российской Федерации, которые, при соблюдении определенных условий, в полной мере могут использовать данный режим для ведения своего бизнеса и для дальнейшей уплаты налогов государству.
openaire +1 more source
Tax compliance costs: a business administration perspective [PDF]
The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of ...
Eichfelder, Sebastian, Schorn, Michael
core
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Using Schemas to Demonstrate the Methodology of Solving Complex Tax Problems: A Case Study
, 2014 Two common misconceptions held by tax law educators are that students have the necessary cognitive ability to understand the Australian taxation system and that they have the legal comprehension necessary to develop a methodology to resolve complex tax ...
Dickfos, Jennifer, Mortimore, Anna
core
Концепція створення 5 групи спрощеної системи оподаткування (Сoncept of the 5th group of the simplified tax system implementation) [PDF]
, 2020 У статті досліджено доцільність та актуальність створення 5 групи спрощеної системи оподаткування. Проаналізовано існуючі наукові розробки та ініціативи законодавців з цього питання.
Витюк, Володимир (Volodymyr Vytiuk)
core
Business Strategy and the Environment, EarlyView.ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried +2 more
wiley +1 more source
The single tax for entities under the simplified taxation system is not “single”
Analytical and Comparative JurisprudenceThe article considers the questions: are single taxpayers really exempt from paying other taxes and fees that are directly or indirectly related to their economic activities, and can the single tax be considered truly “single” for its payers under the current tax system?
openaire +3 more sources