Results 91 to 100 of about 218,383 (292)

Green Entrepreneurial Mindset for a Sustainable Future: Does Environmental Dynamism Have a Say?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study investigates the influence of green entrepreneurial behaviour on the ever‐increasing concern to design a sustainable supply chain. The standard scales are utilized for the study, and data collected through online channels are tested for reliability and validity.
Rose Antony   +2 more
wiley   +1 more source

Competitiveness, Technology Licensing, and Ease of Paying Taxes: A 30-Country Study

open access: yesEntrepreneurial Business and Economics Review, 2017
Objective: The objective of this article is to explore the impact of a regulatory constraint: the ease of paying taxes, on the likelihood of technology licensing and the subsequent impact on the sales of firms acquiring such licences across 30 countries.
Michael Troilo   +2 more
doaj   +1 more source

Sustainability Assessment of Circular Strategies in the Agri‐Food Industry: The Case of Olive Mills' By‐Product Valorization

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study integrates multidimensional sustainability indicators into a unified assessment approach to evaluate circular strategies in agri‐food industry businesses. This methodological approach is applied to empirically examine the case of the olive oil industry's by‐product valorization.
David Polonio   +3 more
wiley   +1 more source

Issues in income tax reform in developing countries [PDF]

open access: yes
Of all taxes, income taxes are the most difficult to implement. Developing countries are usually able to generate large amounts of income tax revenue only from large corporations or foreign investments.
Gray, Cheryl W.
core  

Formation of the optimum tax load: concept "corridor of taxation" [PDF]

open access: yes, 2017
Urgency of this issue is determined by the fact that taxes in the modern state are the main source of its revenues, but in addition to fiscal function, the tax mechanism is used for the economic impact of the state on social production.
Баннова, Кристина Алексеевна
core  

Environmental Performance Drivers: A Political Cost Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain   +2 more
wiley   +1 more source

Tax compliance costs and small business performance: Evidence from the South African construction industry

open access: yesSouth African Journal of Business Management, 2019
Background: Several studies on tax compliance costs (TCCs) for small businesses found them to be regressive in nature and, imposing a heavier burden on small businesses compared to larger ones.
Obert Matarirano   +2 more
doaj   +1 more source

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed   +2 more
wiley   +1 more source

TAXPAYERS AND TAX AUTHORITIES INTERACTING WITHIN THE MENA REGION: THE NEXUS BETWEEN TRUST, POWER AND COMPLIANCE [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2014
Any type of interaction climate, be it synergistic or antagonistic, is delineated by a tandem of dimensions: trust in authorities and power of authorities.
Batrancea Larissa
doaj  

Evaluasi Kepatuhan Perpajakan dan Upaya Tax Planning untuk Meminimalisasi Pajak Penghasilan pada Perusahaan Jasa Angkutan PT Xyz [PDF]

open access: yes, 2012
The study was done in order to evaluate compliance with the implementation of the obligations of Article 21 Income tax and VAT on PT XYZ, as well as tax planning efforts (tax planning) in the framework of the acquisition of fixed assets, personnel costs,
PUTRO, A. B. (ALBERT)
core   +1 more source

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