Results 141 to 150 of about 748,426 (297)

Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors

Sustainable Development, EarlyView.
ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley   +1 more source

Carbon VIX, Climate Risk and Financial Stability New Evidence From Developing Countries

Sustainable Development, EarlyView.
ABSTRACT This study investigates the effects of the carbon VIX and climate risk on financial stability through the banking Z‐score in developing economies. Using the Dynamic Panel Threshold Model of 106 developing countries from 2012 to 2022, the results reveal that both carbon VIX and climate risk exert a significant negative influence on banking ...
Alanoud Al‐Maadid, Mohamed Sami Ben Ali, Kamal Si Mohammed, Omer Salih Mohammed Abker   +3 more
wiley   +1 more source

Corporate Business Strategy and Tax Avoidance Culture: Moderating Role of Gender Diversity in an Emerging Economy. [PDF]

Front Psychol, 2022
Zhang X, Husnain M, Yang H, Ullah S, Abbas J, Zhang R.   +5 more
europepmc   +1 more source

Is the Plastic Waste Trade a Barrier to Sustainable Development? Empirical Evidence From RCEP Countries

Sustainable Development, EarlyView.
ABSTRACT There is widespread consensus on the threats that plastic waste poses to the environment. A significant obstacle to sustainable development, the trade in plastic waste may contribute to plastic pollution. The objective of this research is to look at how the import and export of plastic waste affect the sustainable development of Regional ...
Mustafa Necati Çoban, Asım Çoban, Ayoub Zeraibi, Magdalena Radulescu   +3 more
wiley   +1 more source

High‐Speed Rail and Spatial Equity: Unpacking the Sustainability Paradox of Land Use and Fiscal Pressure in County‐Level Cities

Sustainable Development, EarlyView.
ABSTRACT Infrastructure‐led development in rapidly urbanizing economies often generates accessibility gains that fail to translate into balanced urban outcomes, particularly when local fiscal institutions redirect those gains toward revenue‐generating land uses. Filling this gap, especially in fiscally constrained county‐level cities where land finance
Ming Xie, Xiaoxiao Liao, Zhenlin Xie
wiley   +1 more source

Advancing SDG 13 and Net‐Zero Emissions in Europe: The Role of Green Technology Innovation, Renewable Energy, Environmental Taxation and Trade Openness

Sustainable Development, EarlyView.
ABSTRACT The European Union (EU) has set ambitious climate goals, aiming to become the first climate‐neutral continent by 2050, with a focus on achieving net‐zero emissions and advancing United Nations Sustainable Development Goal (SDG) 13. A key component of this transition is the role of green technological innovation, the deployment of clean energy ...
Yue Xu, Emma Serwaa Obobisa, Isaac Adjei Mensah   +2 more
wiley   +1 more source

THE LAWFUL IN TAX RELATIONS: TAX AVOIDANCE, EVASION, AND AGGRESSIVE TAX AVOIDANCE

The interaction between taxpayers and the Public Administration begins with the existence of a triggering event. Hugo de Brito Machado (2013) states that when a law describes an event capable of creating a link between an individual and the State, the event outlined in the law becomes the triggering event that gives rise to the tax relationship.
Reis Sá, Walber, Vieira Neto, Leopoldino   +1 more
openaire   +2 more sources

Five Lessons From a Decade of Sustainable Development Goals Policy Traction

Sustainable Development, EarlyView.
ABSTRACT As the 2030 Sustainable Development Agenda deadline looms, the gap between political commitments and operational outcomes is widening. While previous studies offer fragmented diagnoses, holistic lessons derived from a decade of the Sustainable Development Goals (SDGs) implementation remain lacking. To address this gap, we examine 60 countries'
Volkan Göçoğlu, Elifnur Düzsöz, Prajal Pradhan   +2 more
wiley   +1 more source

Towards Green Transition: Role of Environmental Policy Stringency for Energy Transition in Realizing SDGs 7 and 13

Sustainable Development, EarlyView.
ABSTRACT Environmental sustainability has remained the main goal of the policy agenda in G7 economies, where the current priority of energy policy reforms is to minimize reliance on fossil fuels, which have significant environmental impacts, and to transition to cleaner energy sources.
Xintong Li, Nudrat Fatima, Magdalena Radulescu, Weimin Li, Daniel Balsalobre‐Lorente   +4 more
wiley   +1 more source

Micro‐transitions and work identity: The case of academic entrepreneurs

Strategic Entrepreneurship Journal, EarlyView.
Abstract Research Summary This paper examines how academic entrepreneurs—scientists who found research‐based startups while remaining in academia—construct and sustain their professional identities amid frequent transitions between academic and entrepreneurial roles.
Marouane Bousfiha, Henrik Berglund
wiley   +1 more source