Results 151 to 160 of about 20,606 (308)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
TAX AVOIDANCE FOR RESIDENT BUSINESS BY ESTABLISHING OFFSHORE COMPANIES [PDF]
Until nowadays, a wide spectrum of offshore services satisfying various business needs has been developed. The offshore industry has turned into a global business, and reached all corners of the world, covering about a half of the world’s financial ...
Elena Mihaela ILIESCU +3 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source
The political economics of not paying taxes [PDF]
This paper considers redistributive as well as political consequences of tax avoidance. When investing in tax avoidance is possible, the official tax rate does not necessarily correspond to what individuals actually pay in taxes.
Roine, Jesper
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Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 more
wiley +1 more source
The Impact of ESG Performance and Financial Constraint on Tax Avoidance: Evidence from ASEAN 5
Jurnal Dinamika AkuntansiPurposes: This study examines the relationship between ESG performance, financial constraints, and corporate tax avoidance. It investigates whether ESG performance reduces tax avoidance by promoting socially responsible practices and whether financial ...
Anggelia Syahputri
doaj +1 more source
, 2016 Summary • The government’s efforts to tackle tax avoidance have become more high-profile in recent years. Measures to ‘protect revenues’ announced since the 2002 Budget alone are estimated to be raising about £4½ billion this year. • The traditional distinction between illegal tax evasion and legal tax avoidance (or planning) has been complicated by ...
Bond, S, Gammie, M, Whiting, J
openaire +1 more source
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
Money at the Docks of Tax Havens: A Guide [PDF]
This essay critically revisits the roles and influences of tax havens in the world economy. It combines various massages of available studies in one scheme, documents a number of observations, and proposes several issues for future research.tax havens ...
Shafik Hebous
core
The Role of Tax Havens in Tax Avoidance by Multinationals
, 2018 Today, multinationals play a leading role in shaping the economic relations in the world. Their investment decisions lead to huge capital flows which have a direct impact on the budgets of many states. A key role in this process is played by the differences in tax systems, which allow the profits generated to be taxed at the minimum percentage rate (or
openaire +2 more sources