Results 91 to 100 of about 6,837 (294)
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
HOW DEVALUATION AFFECTS FOREIGN CURRENCY INVESTMENT HOUSEHOLD INCOME
Фінансово-кредитна діяльність: проблеми теорії та практикиThe paper examines the impact of the tax burden on the investment strategies of Ukrainian investors, considering the factors of the UAH devaluation, the return of foreign currency financial instruments, and the investment period.
Сергій Мікулов +5 more
doaj +1 more source
Tax morale and compliance : review of evidence and case studies for Europe [PDF]
This paper provides an overview of the literature on tax morale and tax compliance. Most of the material here is based on research that I have conducted together with my co-authors over the last 10 years.
Torgler, Benno
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Analysis of the transaction costs and administration benefits associated with Behind The Label [PDF]
, 2000 Compliance with government regulations represents a cost to business operations. Of all compliance activities, compliance with taxation regulations and legislation constitutes a significant proportion of business expense.
Grahame O’Leary, Phillip O’Neill
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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
Compliance risk management strategies for tax administrations in developing countries : a case study of the Malaysian revenue authority [PDF]
The aim of this study is to achieve a better understanding of risk management as practised by tax administrations of developed countries and to ascertain what prevents the developing countries from managing risks efficiently and effectively.
Mahmood, Marhaini
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Small Business Tax Compliance Burden [PDF]
, 1999 Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the tax compliance burdens of small business taxpayers, focusing on: (1) why the Internal Revenue Service's (IRS ...
United States. General Accounting Office.
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Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
Competitiveness, Technology Licensing, and Ease of Paying Taxes: A 30-Country Study
Entrepreneurial 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
COMPLIANCE BURDEN AND TAX GAP AMONG MICRO AND SMALL SIZE BUSINESSES IN GHANA
, 2021 Developing an efficient and effective tax policy is not a guarantee for reducing revenue loss but a concerted effort of the taxpayers and the revenue mobilization agency to ensure high level of compliance without having to increase the cost of ...
AVORKPO, ERIC ATSU
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