Results 131 to 140 of about 46,265 (304)
DOES TAXATION AFFECT BANKS’ PROFITABILITY: EVIDENCE FROM NIGERIA
Gusau Journal of Accounting and FinanceTaxation and tax policy of any economy has a major implication on the growth “and performance of businesses in every economy. fiscal policy instrument should not be rigid for the taxpayers.
Emmanuel Imuede Oyasor
doaj +1 more source
Some Cautions Regarding Tax Simplification
, 2015 Although tax simplification enjoys the attractiveness of being the opposite of complexity, it can have untoward effects as illustrated by the examples of a capitation tax, an international income tax regime that lacks rigorous base protection measures ...
Fleming, J. Clifton, Jr.
core
Impact Measuring in Sustainable Ventures: A Process Perspective
Business Strategy and the Environment, Volume 35, Issue 5, Page 6304-6320, July 2026.ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
Tax burden and tax capacity of regions: An analysis of the interaction [PDF]
International Accounting, 2017 openaire +1 more source
Business Strategy and the Environment, Volume 35, Issue 5, Page 6691-6714, July 2026.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 +3 more
wiley +1 more source
Vertical and horizontal tax competition in the transport sector [PDF]
The purpose of this paper is to review the literature dealing with horizontal and vertical tax competition in the transport sector, taking into account the role of transport externalities. Our emphasis throughout is on tax competition between governments,
De Borger Bruno, Stef Proost
core
Business Strategy and the Environment, Volume 35, Issue 5, Page 7080-7105, July 2026.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 +3 more
wiley +1 more source
Tax Ratio, Tax Capacity and Tax Effort in Indonesia Period 2001–2020
, 2023 Edhi Taqwa, Rita Yunus
openaire +1 more source
$2.00 Gas! Studying the Effects of a Gas Tax Moratorium [PDF]
There are surprisingly few estimates of the effect of sales taxes on retail prices, especially at the firm level. Further, along both sides of a state border, a change in one state%u2019s sales tax can shed light on the nature of competition, as a subset
Joseph J. Doyle, Jr. +1 more
core
Business Strategy and the Environment, Volume 35, Issue 5, Page 6890-6913, July 2026.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 +3 more
wiley +1 more source