Results 91 to 100 of about 5,522 (251)

THE CONCEPTUAL REVIEW ON THE EFFECT OF CORPORATE GOVERNANCE MONITORING MECHANISMS ON TAX AVOIDANCE

ASEAN Journal on Science and Technology for Development
Taxes are the primary source of revenue for many nations in order to increase budget revenues and fund national development. Taxation serves multiple purposes because it can positively impact a nation's investment, education, social and economic ...
Eveana Mosuin, Nor Balkish Zakaria, Yvonne Joseph Ason   +2 more
doaj   +1 more source

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui, Hamid Ghazi H. Sulimany   +1 more
wiley   +1 more source

Tax compliance burden of unincorporated sector enterprises in Kerala in GST period

World Journal of Advanced Research and Reviews
The transition from the VAT to GST was a paradigm shift in India's indirect taxation environment. Unincorporated sector enterprises have to face the challenges of shifting from a record-based state-level taxation to a nationwide digital taxation scenario.
openaire   +1 more source

The complexity burden in transfer pricing compliance: A computational assessment of Ukrainian tax law and its implications for accounting

Accounting and Financial Control
Type of the article: Research ArticleUkrainian transfer pricing legislation demonstrates a significantly higher level of regulatory complexity than international OECD standards, creating a disproportionate burden on the accounting and reporting system.
Serhii Lehenchuk, Dmytro Zakharov, Viktoriia Gryn, Viktoriia Makarovych, Gabriella Loskorikh   +4 more
openaire   +1 more source

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley   +1 more source

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

Annals 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  

An Analysis of Standard Business Reporting as a measure to reduce the tax compliance burden of Australian businesses

, 2015
This thesis analyses and evaluates Standard Business Reporting (“SBR”) as a measure aimed at reducing the tax compliance burden of Australian businesses. Considerable evidence suggests that businesses in Australia (as elsewhere) are overwhelmed by the costs of dealing with government regulations.
openaire   +2 more sources

Innovation‐Led Sustainability in the Agri‐Food Sector: Evidence From the Global Food and Beverage Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo, Domizia Vescovo, Riccardo Censi, Roberto Ruggieri, Donatella Restuccia, Paola Campana   +5 more
wiley   +1 more source

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga, Pedro Lorca Fernández, Javier de Andrés Suárez   +2 more
wiley   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source