Results 91 to 100 of about 4,372 (258)
Business Strategy and the Environment, EarlyView.ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang +3 more
wiley +1 more source
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Policy intervention can be a driver for industrial symbiosis (IS). However, given the wide variety of policy instruments available, policymakers should be guided in the policy design process to ensure that their intervention is effective and efficient. In this paper, we propose an agent‐based (AB) model intended to assess the effectiveness and
Melissa Mollica +2 more
wiley +1 more source
Business in the new fiscal environment: innovations in taxation in 2025
Вестник Северо-Кавказского федерального университетаIntroduction. 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
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 +2 more
wiley +1 more source
FIRE SAFETY LICENSING: SPECIFICS OF TAX LEGISLATION [PDF]
Актуальные вопросы пожарной безопасностиThis article provides an overview of the provisions within the tax legislation, the application of which under the simplified taxation system can reduce the final costs for license applicants and licensees in ensuring compliance with licensing ...
Irina F. Zenkova
doaj +1 more source
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 +2 more
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 +2 more
doaj
Does The Core Tax Administration System Simplify Comppliance For Corporate Taxpayers?
JURNAL AKUNTANSI DAN KEUANGAN DAERAHTaxpayer 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
Value added tax under the simplified taxation system: theoretical and practical aspects
Oeconomia et JusEnsuring financial efficiency and legality of activities and maintaining reliable accounting records in accordance with legal requirements are among the priorities for a business entity. An important role in their solution is played by the theoretical analysis of tax reforms and their practical implementation in accounting.
Tatyana Yu. Vasilyeva, Anna V. Maslova
openaire +1 more source