Results 121 to 130 of about 218,383 (292)
A short history of tax compliance in Italy [PDF]
This study retraces the history of tax compliance in Italy from unification to today. We review the attempts at evaluating the gap between actual and potential tax revenue, from nineteenth-century descriptive statistics up until the formal estimates of ...
Stefano Manestra
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Compliance advisory service feasibility study [PDF]
, 2008 This report identifies areas or methods of regulatory compliance information and advice to SMEs in the region that are inadequate or deficient. It recommends additional services that will benefit SMEs in the region taking into account the business ...
Faster Futures Ltd +1 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
Mediasi Kinerja Keuangan pada Hubungan Leverage dan Likuiditas terhadap Penghindaran Pajak
El Muhasaba: Jurnal AkuntansiPurpose: Tax avoidance is a strategic approach aimed at reducing the tax burden while staying within the boundaries of applicable regulations. The objective of this study was to examine how leverage and liquidity influence tax avoidance, with financial ...
Mardiana Mardiana +1 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source
Shifting tax burdens through exemptions and evasion - an empirical investigation of Uganda [PDF]
The authors look at how prevalent tax exemptions, and evasion are among businesses in Uganda, how they translate into actual tax burdens for firms of different sizes, and how the tax administration attempts to ensure compliance.
Gauthier, Bernard, Reinikka, Ritva
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Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
, 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
Subnational Value-Added Taxes: Options for Georgia [PDF]
, 2007 This report considers the implications of levying a "subnational value-added tax in Georgia as a replacement for the state corporate income and sales tax.
Laura Wheeler, Nara Monkam
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