Results 111 to 120 of about 13,801 (316)
Other title: Reviewing how other states inventory and evaluate tax credits and exemptions .
, 2017 "October 2017".; "A report to the Legislative Post Audit Committee" -- Cover."The state foregoes about $6 billion a year through tax credits and exemptions.
Brienzo, Andy.
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Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
Discretionary policy, strategic complementarity and tax evasion. A strategic analysis of the Italian audit mechanism [PDF]
Underlying this work is the idea that there is a problem of strategic complementarity of individuals who choose to evade. Complementarity results from the discretionary policies of governments and the strategic implications of the Studi di Settore ...
Simona Monteleone, Bruno Chiarini
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A Knight without a Sword? The Effects of Audit Courts on Tax Morale
, 2005 The intention of this paper is to analyse how audit courts affect tax morale, controlling in a multivariate analysis for a broad variety of potential factors.
Torgler, Benno
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Business Strategy and the Environment, EarlyView.ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried +2 more
wiley +1 more source
The Changing Role of Auditors in Corporate Tax Planning [PDF]
This paper examines changes in the role that auditors play in corporate tax planning following recent events, including the well-known accounting scandals, passage of the Sarbanes-Oxley Act, and regulatory actions by the SEC and PCAOB.
Edward L. Maydew, Douglas A. Shackelford
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Business Strategy and the Environment, EarlyView.ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
The definition, measurement, and evaluation of tax expenditures and tax reliefs
, 2015 Technical paper prepared for the National Audit Office © National Audit Office 2014Tax reliefs and tax expenditures are two closely related and overlapping concepts. The distinction between tax reliefs and tax expenditures is a subtle one and can only be
Yousefi, Hana +5 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees
Strategic models of auditor-inspectee interaction have neglected implementation details in multiple-inspectee settings. With multiple inspectees, the target audit probability derived from the standard analysis can be implemented with sampling plans ...
Yim, Andrew
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