Results 131 to 140 of about 17,606,937 (278)
A simplified system for taxation of small businesses
, 2006 Розглянуто спрощену систему оподаткування малого бізнесу, її значення для підприємництва, деякі проблемні питання що виникають в процесі діяльності СПД які перейшли на спрощену систему оподаткування малого підприємництва.Рассмотрены упрощенную систему ...
Слатвинская, М.А. +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source
The threat of taxation: Management by responsive regulation [PDF]
, 2005 This paper analyses taxpaying as a threatening experience that intrudes on freedom and financial well-being. A new model (ROAM – regulation through self, oppression and autonomy) is proposed to explain why enforcement activity by tax authorities can ...
Murphy, Kristina +4 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Green Hydrogen for Public Transportation: Insights From an ABM and From Palma de Mallorca Case Study
Business Strategy and the Environment, EarlyView.ABSTRACT The development of green hydrogen (GH2) value chains is crucial for decarbonizing sectors such as transport and industry. Their emergence, however, requires coordination among diverse actors, technologies, and regulations, which traditional analytical approaches struggle to capture.
Roberta De Cristofaro +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between financial constraints and a firm's sustainability performance. Our empirical analysis utilises a panel of 40,445 observations from 9466 listed non‐financial firms across 44 countries, spanning the period from 2002 to 2019.
Boying Xu +2 more
wiley +1 more source
The Problems and Directions for Improving the Functioning of the Simplified Taxation System
Business InformEnsuring the sustainable development of the national economy requires government authorities to seek effective solutions in the field of taxation. The main functions of taxes are fiscal and regulatory, and achieving their effective implementation has led to the identification of two subsystems in taxation: the general system and the alternative ...
openaire +1 more source
Constructing compliance: Game-playing, tax law and the state [PDF]
, 2005 The first part of the paper explores the question of interpretation of legal rules and the problem of avoidance and game-playing. The paper re-examines the issue of the indeterminacy of rules and relocates it within the context of professional and ...
Picciotto, Sol +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study demonstrates how a profitable, lean, and environmentally responsible e‐waste reverse logistics system can be designed using integrated Operations Research (OR) techniques. Addressing the growing urgency of responsible consumption (UN SDG 12) and the projected rise of the e‐waste sector to USD 137.60 billion by 2029, the research ...
Sheeba Pathak, Hajar Fatorachian
wiley +1 more source