Results 111 to 120 of about 4,314 (305)
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
Effects of tax reform on Argentina's revenues [PDF]
Too often, a good tax policy proposal is considered sufficient to improve the tax system - too little consideration is given to weaknesses in tax administration, perhaps because of measurement problems.
Morisset, Jacques, Izquierdo, Alejandro
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Tax Audits and Tax Compliance in Rivers State Internal Revenue Service, Nigeria
, 2020 This study examined the relationship between tax audits with the empirical referents of desk audit, field audit and tax compliance with its measures of taxpayers registration, filing of tax return and penalties in Rivers State Internal Revenue Service ...
Agwor, ThankGod, C., Bright, Ajinwo,
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Swiss tax audits pivot to intellectual property
, 2019 As Switzerland passes wide-scale tax reform, local tax authorities are increasingly focusing on intangibles and intellectual property (IP) audits as part of a two-pronged approach in tackling tax evasion.
Colling-Russo, Caterina +1 more
core +1 more source
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
Tax Compliance: An Investigation Using Individual TCMP Data [PDF]
In this paper, we analyze the tax compliance behavior of US taxpayers by using a 1979 data set that combines information from a random sample of individual tax returns each of which has been thoroughly audited, IRS administrative records, and ...
Kurt J. Beron +2 more
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Organization and methods of tax audits of business entities
, 2022 У вступі роботи представлено актуальність, мету, завдання, предмет, об’єкт, інформаційну базу, методи дослідження та структуру випускної кваліфікаційної роботи, а також наведено наукове і практичне значення здійсненого дослідження.
Zelenetska, Viktoriia +1 more
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Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley +1 more source
The Effect of Perfect Monitoring of Matched Income on Sales Tax Compliance: An Experimental Investigation [PDF]
Noncompliance is a quantitatively important phenomenon that affects significantly revenue source for state governments. This phenomenon raises challenging questions about the determinants of tax reporting and also about the appropriate design of a tax ...
Cathleen Johnson +2 more
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