Results 121 to 130 of about 20,606 (308)

Environmental regulation and corporate tax avoidance-Evidence from China. [PDF]

PLoS One, 2022
Yang X, Xu J, Zhu M, Yang Y.
europepmc   +1 more source

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu, Ying Wang, Grace Eghe‐Ikhurhe, Katie Hyslop   +3 more
wiley   +1 more source

Stopping the Scandals: Five Ways Governments Can End Tax Avoidance

, 2017
When global corporations and the super-rich use tax havens to avoid paying their fair share, it is the poorest countries and people who lose most. The Paradise Papers show that tax havens continue to do a roaring trade, despite government promises to ...
Godfrey, Claire, Susana Ruiz Rodriguez, Ruiz Rodriguez, Susana, Claire Godfrey   +3 more
core   +1 more source

Managerial Ownership, Company Size, and Profitability as Determinant Factors of Tax Avoidance in Food and Beverage Companies Listed on the IDX in 2020-2023

Indonesian Interdisciplinary Journal of Sharia Economics
This study examines the effect of managerial ownership, company size, and profitability on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange for the period 2020-2023.
Deni Rachmad Sulistiyanto, Heru Tjaraka
doaj  

The Effects of Mandatory CSR Disclosure on Tax Avoidance and Tax Incidence. [PDF]

Front Psychol, 2022
Ding R, Cao Y, Sun Y.
europepmc   +1 more source

Sustainability‐Oriented Innovation and Circular Economy Transitions: Evidence From the UK Textile and Clothing Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha, Narain Gupta, Deniz E. Yoruk, Vikas Kumar   +3 more
wiley   +1 more source

A study on corporate tax avoidance

In an era of global financial complexity, corporate tax avoidance has emerged as one of the most debated issues in modern business practices. This comprehensive work delves deep into the intricate world of corporate tax strategies, offering fresh ...
Alexander Vincenzo, Anna
core   +1 more source

Regional Peer Effects of Corporate Tax Avoidance. [PDF]

Front Psychol, 2021
Gao Y, Cai C, Cai Y.
europepmc   +1 more source

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

Business Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee, Anna Pak, Donghwi (Josh) Seo, Taewoo Roh   +3 more
wiley   +1 more source

Tax Aversion, Optimal Tax Rates, and Indexation [PDF]

Taking account of the costs of tax evasion and avoidance activity together with the government's costs of tax enforcement it is shown that the optimal point on a stylized Laffer curve is located on the positively sloped region, not at the maximum point ...
Roger N. Waud
core