Results 141 to 150 of about 20,606 (308)
Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley +1 more source
[Tax Country-by-Country Reporting: Data Against Tax Avoidance?] [PDF]
Wirtschaftsdienst, 2021 Langenmayr D.
europepmc +1 more source
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
The New General Anti-Avoidance Rule: A comprehensive discourse on this Statute
, 2014 On 3 November 2005, the Minister of Finance explicitly recognised the need for a revised GAAR stating: 'What we can't accommodate is a rule which is intended to limit avoidance that is so abused and tatty with wear.' This paved the way for the SARS ...
Izak, Daniel Petrus Louw
core
The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive
, 2023 According to the Swedish government, the Swedish general anti-avoidance rule that was already in place when the Anti-Tax Avoidance Directive was adopted sufficiently implements the general anti-avoidance rule of the Anti-Tax Avoidance Directive.
Kleist, David,
core
Studies in Business and EconomicsThis research analyzes the impact of managerial and government ownership on tax avoidance in Indonesia and Malaysia, focusing on 2,370 listed manufacturing companies from 2017 to 2021.
Masripah Masripah +5 more
doaj +1 more source
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
The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1988 Tax Flattening in Canada [PDF]
Federal tax reform in 1988 flattened the Canadian personal income tax schedule, changing the marginal tax rates for many individuals. Using methods similar to those applied by Auten and Carroll (1999) in the study of the effects of the 1986 U.S.
Michael R. Veall, Mary-Anne Sillamaa
core +2 more sources
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study examines the connection between financial performance metrics, specifically Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TAT), and tax avoidance behavior among companies listed on the ...
Muhammad Nazar Suhada +1 more
doaj +1 more source
TAX MORALS, TAXPAYERS EGOISM, AND TAX AVOIDANCE
Jurnal Riset AkuntansiThis research aims to analyze the influence of tax morals and taxpayers on tax avoidance. Apart from that, this research also aims to analyze the influence of tax morals on tax avoidance with the mediating variable taxpayer egoism. Data collection was carried out by distributing questionnaires to respondents.
Hidayatulloh, Amir +2 more
openaire +2 more sources