Results 171 to 180 of about 950,457 (295)

Is there a connection between the tax administration and the political power?

, 2003
This paper offers empirical evidence from Spain of a connection between the tax administration and the political power. Firstly, the regional tax administration is not immune to the budgetary situation of regional government, and tends to exert a greater
Esteller Moré, Alejandro
core   +1 more source

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

Barriers to raising taxes on tobacco products in Uganda: a political economy analysis. [PDF]

Health Policy Plan
Zakumumpa H, Paina L, Ssegujja E, Ssempala R, Ssengooba F.   +4 more
europepmc   +1 more source

Do Corporate Strategies in Fintech and Green Finance Enhance ESG Performance? The Moderating Role of Government Policies

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu, Samuel Clottey Attuquaye, Katie Hyslop, Ying Wang, Li Kaodui   +4 more
wiley   +1 more source

A commentary on GST reforms and their effect on cancer care in India. [PDF]

Front Public Health
Sahni V, Shankar A.
europepmc   +1 more source

The Effect of Fiscal Policy and Corruption Control Mechanisms on Firm Growth and Social Welfare: Theory and Evidence [PDF]

The paper investigates the conflict that arises between the government, its bureaucrats and businesses in the tax collection process. We examine the effect of fiscal policy and corruption control mechanisms on the prevalence of tax evasion and corruption
Bernard Gauthier, Jean-Paul Azam, Jonathan Goyette   +2 more
core  

INCOME TAX ADMINISTRATION [PDF]

Theoretical & Applied Science, 2014
openaire   +1 more source

Impact Measuring in Sustainable Ventures: A Process Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann, Esther Salvi, Frank‐Martin Belz   +2 more
wiley   +1 more source

Taxation of the Public Sector in Germany – An Introduction

Wroclaw Review of Law, Administration and Economics, 2017
Lang Fritz
doaj   +1 more source

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu, Ying Wang, Grace Eghe‐Ikhurhe, Katie Hyslop   +3 more
wiley   +1 more source