Results 91 to 100 of about 1,977,519 (289)

The Effect of Tax Planning Strategies and Compliance with Digital Tax Regulations on Effective Tax Burden and Financial Performance of Start-ups in Jakarta

West Science Interdisciplinary Studies
This study investigates the impact of tax planning strategies and compliance with digital tax regulations on the effective tax burden and financial performance of start-ups in Jakarta. Using a quantitative approach, data were collected from 130 start-up respondents through a structured questionnaire with a Likert scale ranging from 1 to 5.
Loso Judijanto, Willy Nurhayadi, Eri Kristanto, Irwan Irawadi Barus, Munzir Munzir   +4 more
openaire   +1 more source

The Impact of Sustainability Orientation and Sustainability Challenges in SME Responses to Institutional Support

Business Strategy and the Environment, EarlyView.
ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong, Aqueel Imtiaz Wahga, Sam Zisuh Njinyah, Yen‐Jung Tseng   +3 more
wiley   +1 more source

Tax compliance under tax regime changes [PDF]

In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives.
Heinemann, Friedrich, Kocher, Martin G.
core  

The tax compliance burden in the functioning of small and medium-sized enterprises in the Durban Central Business District

, 2023
Several attempts have been made to examine the effect of tax compliance burden in the functioning of small and medium-sized enterprises (SMEs) but to date, tax compliance is still a constraint in the functioning of SMEs. The purpose of this research was to evaluate the tax compliance burden in the functioning of SMEs in the Durban Central Business ...
openaire   +2 more sources

Corporate Decarbonization via Technology and Management

Business Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran, Rudolf R. Sinkovics, Olli Kuivalainen   +2 more
wiley   +1 more source

Working Paper 09-10 - Shifting of red tape? The impact of authority behavior on tax compliance costs [PDF]

The compliance costs of private taxpayers are not only affected by the tax law itself but also by its implementation through the tax authorities. In the following paper we analyze the effect of administrative actions on the compliance costs of private ...
Sebastian Eichfelder, Chantal Kegels
core  

AN ANALYSIS OF THE IMPACT OF TAX REFORMS ON BUSINESS CONFIDENCE: EMPIRICAL EVIDENCE FROM THE EU MEMBER STATES

Transylvanian Review of Administrative Sciences, 2018
Bureaucracy is a common problem in most countries, including the Member States of the European Union. This issue impacts all areas of civil services, including the fiscal system through tax collection and tax compliance.
Georgeta VINTILĂ, Mihaela ONOFREI, Ioana-Laura ŢIBULCĂ   +2 more
doaj   +1 more source

Blockchain Technology and the Circular Economy Transition: Associations With Company Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach, Maria del Mar Alonso‐Almeida, Jordi Perramon, Llorenç Bagur‐Femenias   +3 more
wiley   +1 more source

Il regime di adempimento collaborativo inteso come traduzione di tax compliance in Italia

, 2015
Alla base di una corretta tax compliance è necessario sottolineare che vi sono elementi di natura differente quali, ad esempio, concetti di deterrenza, di norme, di equità e di fiducia e non solo.
STRIANESE, loredana
core  

A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects

Business Strategy and the Environment, EarlyView.
ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim, Ahmed Farouk Kineber, Ayodeji Emmanuel Oke, Mehrdad Arashpour, M. K. S. Al‐Mhdawi, Abe Abimbola Maxwell   +5 more
wiley   +1 more source