Results 211 to 220 of about 22,829 (251)

Net‐Zero Transition and Its Impact on Firms' Energy Efficiency and Economic Growth Within the Framework of Sustainable Development Goals: A Systematic Literature Review and Bibliometric Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to net zero (NZ) faces challenges such as uneven institutional readiness, fragmented policy frameworks and rising energy demands from population growth, economic expansion and artificial intelligence (AI). These obstacles are intensified by technological, financial and regulatory uncertainties that impede coordinated efforts ...
Mohamed Shrief, Jahira Debbarma, Lukman Akanbi, Duyen Chu   +3 more
wiley   +1 more source

Evaluation of Governance, Environmental, Socioeconomic, and Financial Dimensions Through an Integrated Multicriteria Decision‐Making Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainable governance depends on the joint functioning of institutional quality, fiscal discipline, environmental performance, and socioeconomic inclusion. However, many composite indicators rely on subjective weighting schemes and leave the structural role of governance underspecified.
Ömer Faruk Rençber, Eda Zorkirişçi, Abdulkadir Aksoy, Zehra Çelik   +3 more
wiley   +1 more source

From Vulnerability to Resilience: Dynamic Capabilities as a Moderating Mechanism Under Environmental Turbulence in Developing Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT SMEs in developing economies operate under persistently volatile environments where economic instability, regulatory uncertainte and technological disruptions threaten their survival. Here, sustainability shifts from long‐term environmental or socioeconomic performance to strategic resilience.
Edet Okon, Morgan Morgan, Fernando Almeida   +2 more
wiley   +1 more source

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Tax Structure and Tax Compliance

The Review of Economics and Statistics, 1990
A model of individual tax compliance behavior, including evasion and avoidance, is developed and estimated. The model recognizes the importance of marginal income tax rates, payroll tax contributions and benefits, and the probabil- ity of detection and the penalty on unpaid taxes. Share equations for avoidance, evasion and reported income are estimated
Alm, James, Bahl, Roy W., Murray, Matthew N.   +2 more
openaire   +2 more sources

Economic theory of tax compliance with special reference to tax compliance costs. [PDF]

, 2004
Tax compliance ...
Das-Gupta, Arindam
openaire   +1 more source

Tax Compliance [PDF]

Journal of Economic Literature, 1998
This paper provides a review of the major findings in the economics literature on tax compliance. It focuses exclusively on the personal income tax, examining both the theory and the empirical work on enforcement and compliance with the tax laws.
James Andreoni, Brian Erard, Jonathan Feinstein   +2 more
openaire  

Tax Compliance-Systeme

2016
Der Begriff „Compliance“ leitet sich aus dem englischen Ausdruck „to comply with“ ab und zielt somit auf die Einhaltung bestimmter Vorgaben ab. Ursprunglich aus dem Bankenbereich stammend, wurde Compliance anfanglich als „Verhalten in Ubereinstimmung bzw. im Einklang mit geltendem Recht“ verstanden.
openaire   +1 more source

TAX COMPLIANCE: TAX CONTROL OR TAX MORALITY?

Herald of Omsk University. Series: Economics, 2019
Studies of the factors of tax behavior are still actual in modern conditions for many countries of the world due to the presence of a significant sector of opportunistic behavior. In connection with a very wide range of motivational factors, the identification of the most effective ones in terms of their impact on tax compliance is required.
openaire   +1 more source

Tax Compliance

2009
Tilo Künstler, Frank Seidel
openaire   +2 more sources

Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda

Cogent Business and Management, 2020
Doreen Musimenta, Collins G Ntim
exaly