Results 121 to 130 of about 963,565 (334)

Examining Airlines' Environmental and Social Disclosure: Does Board Gender Diversity Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the influence of board gender diversity (BGD) on environmental and social disclosure (ESD) within the airline industry, an area that remains underexplored despite increasing stakeholder scrutiny. We apply automated textual analysis to annual reports of Skytrax's top global airlines from 2016 to 2022 to measure the ...
Enoch Opare Mintah   +2 more
wiley   +1 more source

Distributional effects of public social spending in Argentina, with emphasis on education and health

open access: yesActualidad Económica, 2013
This paper analyzes the distributive incidence of Public and Social Expenditure in Argentina, using the approach of the incidence of the benefits of spending.
A. Daniela Cristina, Ariel A. Barraud
doaj  

Legal Responsibilities of Taxpayers Intentionally Not Reporting SPT Correctly

open access: yesYurisdiksi: Jurnal Wacana Hukum dan Sains
The source of revenue in Indonesia was divided into two: domestic revenue and foreign revenue. In this regard, tax was one of the sources of domestic revenue. The tax was also one of the largest revenue sources for Indonesia.
Rogantino Sampetua Pasaribu
doaj   +1 more source

Taxes and the poor: A microsimulation study of implicit and explicit taxes [PDF]

open access: yes
The authors measure the cumulative burden on low-income households resulting from explicit taxes (state and federal income, and payroll taxes) and implicit taxes (reductions of program benefits as earnings rise). With monthly data from the 1990 Survey of
J. K. Scholz, S. Dickert, S. Houser
core  

Impact of Financial Development on the Circular Economy: Empirical Evidence From the European Union

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In the context of growing environmental degradation and unsustainable resource use, the transition to a circular economy (CE) has become central to policy and academic discourse. While financial development is increasingly recognized as a potential enabler of sustainability, its empirical linkage to CE outcomes remains underexplored.
Sisi Chen   +3 more
wiley   +1 more source

LINK BETWEEN FINANCIAL AND TAX REPORTING OF INCOME TAX ON ENTREPRENEURIAL ACTIVITY [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
In this research, a study is carried out regarding the connection between the financial reporting of the entities and the tax reporting of the taxpayers regarding the income tax from the entrepreneurial activity.
LAZARI LILIANA, VIERU ROMAN
doaj  

STATE INCOME TAXES [PDF]

open access: yesThe Bulletin of the National Tax Association, 1916
openaire   +1 more source

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