Results 71 to 80 of about 7,570 (315)
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
Vestnik of the Plekhanov Russian University of Economics, 2018 Lately we have seen changes in organization of auditors’ work. Focus is made on the complex analysis of finance and business work of the person being audited and, consequently on rejection of total checking and passing-over to checking based on risk criteria. As a rule the major part of finance and business operations conducted by tax-payer lead to tax
openaire +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
THE COMPARATIVE ANALYSIS OF TAX AUDIT FILES
Фінансово-кредитна діяльність: проблеми теорії та практики, 2019 This study was designed to collect data on key issues related to implementation of the digital forms of tax checks, in particular e-audit, Fiscal Services of different countries.
I. I. Podik +2 more
doaj +1 more source
The Reliance on Lifestyle Audits for Public Officials to Curb Corruption and Tax Evasion in Nigeria
, 2021 Oyesola Animashaun, Howard Chitimira
openalex +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source
Jurnal Akuntansi Indonesia, 2013 This study examines the role of trust to moderate the relationship between deterrence factors and taxpayer compliance behavior. Their compalince on tax regulation is hypothesized to be determined by three factors i.e. tax audit, tax fine and trust in tax
Dwi Ratmono, Nur Cahyonowati
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 more
wiley +1 more source
METHOD OF TAX AUDIT OF CERTAIN CATEGORIES OF TAXPAYERS BY STATE FISCAL SERVICE OF UKRAINE
Baltic Journal of Economic Studies, 2016 Tax audit is an important part of tax control. It’s aimed to control the observance of tax legislation on taxes and fees. The purpose of the research is to generalize the method of performance of tax audits of individual taxpayers by State Fiscal Service
Bohdan Kostiuk
doaj