Results 161 to 170 of about 34,533 (308)

Taxes, Prisons, and CFOs: The Effects of Increased Punishment on Corporate Tax Compliance in Ecuador [PDF]

This paper takes advantage of a rich firm level data set from Ecuador to analyze the effects of a reform in 2007 that introduced imprisonment for tax evasion and made a firm’s CFO liable for tax-crimes.
Paul E. Carrillo, M. Shahe Emran, Gabriela Aparicio   +2 more
core  

A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley   +1 more source

EATLP Annual Congress 2018 - Tax Transparency - National Report (Italy)

, 2018
The knowledge of the taxable event and the identity of the taxpayer is the first and inevitable precondition of an efficient and comprehensive tax enforcement.
Pietro Selicato
core  

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino, Sandro Rondinella, Marianna Succurro   +2 more
wiley   +1 more source

An assessment of the khat and vegetable trade in the local economic ecosystem: The case of northern Madagascar. [PDF]

PLoS One
Kotra CM, Gezon LL.
europepmc   +1 more source

Electronic communication with the tax authorities

, 2013
The work deals with the topic of electronic communication with the tax authorities. The theoretical part starts with the research of related work and then the development of e-Government to nowadays form is presented. The legislation regarding electronic
Hajdušek, Tomáš
core  

Resource‐Centered Transformation Paths: The Role of Digital Transformation in Optimizing SME Resources for Sustainable Entrepreneurship

Business Strategy and the Environment, EarlyView.
ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
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

Company Location, Business Environment and Digital Maturity as Drivers of Environmental Innovation in Business

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas, Juan Herrera‐Ballesteros, Pedro Mota Veiga, Rui Silva Rodrigues   +3 more
wiley   +1 more source

Support for Tying Polio Vaccination Status to Child Tax Credit Eligibility in the United States. [PDF]

Vaccines (Basel)
Boyce MR, Katz R.
europepmc   +1 more source