Results 131 to 140 of about 20,606 (308)
Impact of management's irrational expectations on corporate tax avoidance: A mediating effect based on level of risk-taking. [PDF]
Front Psychol, 2022 Li L, Wu Q.
europepmc +1 more source
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
Corporate tax avoidance and tax planning strategies: how market competition affects tax planning and tax avoidance in Europe. [PDF]
openThis final paper presents first a general overview on tax planning and tax avoidance. It also gives an overview on market competition. The empirical part focuses on the correlation between business competition and tax planning in the European market.
BEDIN, ELEONORA
core
Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role? [PDF]
Heliyon, 2022 Firmansyah A +13 more
europepmc +1 more source
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 +2 more
wiley +1 more source
Simulation discussed : tax avoidance in the common law
, 2012 Includes bibliographical references.The simulation doctrine has, in the law of taxation, always played the role of being SARS' remedy in the common law, vis-a-vis its legislated cohorts, viz.
Marais, Albertus Johannes
core
Corporate Business Strategy and Tax Avoidance Culture: Moderating Role of Gender Diversity in an Emerging Economy. [PDF]
Front Psychol, 2022 Zhang X +5 more
europepmc +1 more source
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
DisclosureTax avoidance is a legitimate tax management strategy to reduce the company's tax burden. This study aims to analyze the effect of liquidity, capital intensity, and sales growth on tax avoidance and the role of institutional ownership as a moderating ...
Adelina Citradewi, Winda Qurotul Ainiyah
doaj +1 more source
Prevalence of illicit tobacco use and tobacco tax avoidance in pregnancy. [PDF]
Ir J Med Sci, 2021 McDonnell BP +4 more
europepmc +1 more source