Results 141 to 150 of about 1,977,519 (289)

The implications of the tax compliance burden on <i>SMEs</i> in <i>D</i>urban: An empirical analysis

International Journal of Research in Business and Social Science (2147- 4478)
The purpose of this study is to evaluate the impact of the burden of tax compliance on small and medium-sized businesses (SMEs) in Durban, which is located in South Africa. Taxes impose considerable and regressive compliance costs, which restrict the growth of small and medium-sized enterprises (SMEs), notwithstanding the efforts of the government ...
Mary Mutanda, Nompumelelo Precious Sithebe, Lesley June Stainbank   +2 more
openaire   +1 more source

From Eco‐Policy to Green Practice: Government Eco‐Initiatives, Managerial Attention and Frugal Green Innovation in Saudi Arabia

Business Strategy and the Environment, EarlyView.
ABSTRACT Considering the need for environmental sustainability and fulfillment of the needs of customers at the bottom of the pyramid, this study integrates the attention‐based view of organizations and situational leadership theory to examine the impact of government eco‐initiatives on frugal green innovation through managerial attention toward the ...
Qaisar Iqbal, Katarzyna Piwowar‐Sulej, Jim Andersén   +2 more
wiley   +1 more source

Cultural Influences on Tax Perceptions and Compliance in Rural Timor

Riset Akuntansi dan Keuangan Indonesia
This study examines local wisdom and people's attitudes towards taxes in Kefamenanu, East Nusa Tenggara, focusing on how cultural values influence people's views on tax obligations.
Danny Wibowo
doaj   +1 more source

Does Stakeholder Pressure Promote Green Innovations and Performance of Agribusiness Companies?

Business Strategy and the Environment, EarlyView.
ABSTRACT The sustainability of agribusiness companies is guided by multiple, sometimes paradoxical, interests. Green innovation is strategic for sustainable development; however, literature shows inconsistencies regarding its impact on environmental and economic‐financial performance.
Vanderlei dos Santos, Ilse Maria Beuren, Adrian Odelli, Rodrigo Rengel, Daniele Cristina Bernd   +4 more
wiley   +1 more source

Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa

, 2018
This paper examines the effect of regulatory burdens related to tax administration on firms' compliance costs in Africa. Using cross-country firm-level data, the results show that regulatory burdens related to tax administration significantly increase firms' compliance costs compared to burdens related to other kinds of government regulations.
openaire   +1 more source

The Role of Institutional Pressures in Technology Adoption for Low‐Carbon Manufacturing

Business Strategy and the Environment, EarlyView.
ABSTRACT Existing research highlights that the adoption of low‐carbon technologies in manufacturing operations is shaped by the external environment. However, limited understanding exists regarding how technology‐related uncertainty interacts with institutional pressures to influence firms' adoption strategies.
Diellza Salihu, Mika Immonen, Aleksi Harju   +2 more
wiley   +1 more source

Are Governments Green Shareholders? The Impact of State Ownership on Environmental Performance at Home and Abroad

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the critical role that state‐owned enterprises (SOEs) can play in the green transition, relatively little is known about governments' environmental behavior as foreign shareholders. This study examines the effect of state ownership on domestic and foreign environmental performance.
Pablo Torres, Germà Bel, Marc Esteve
wiley   +1 more source

Artificial Intelligence–Driven and Digital Practices for Circular Business and Finance: Insights for Advancing Hubs for Circularity

Business Strategy and the Environment, EarlyView.
ABSTRACT The emerging concept of Hubs for Circularity (H4Cs) presents an opportunity to create collaborative, self‐sustaining regional industrial ecosystems that drive circular economy transitions at scale. However, the operationalisation of H4Cs faces financial, organisational and data‐driven challenges.
Aditya Tripathi, Marcos R. Machado, Laura Spierdijk, Devrim Murat Yazan   +3 more
wiley   +1 more source

Tax Policy and the News: An Empirical Analysis of Taxpayers' Perceptions of Taxrelated Media Coverage and its Impact on Tax Compliance [PDF]

, 2013
The present study addresses the question of how taxpayers' perceptions of government and tax authorities are influenced by media coverage. The effect that national political topics, such as tax legislation and the expenditure of tax revenues, have on the
Kasper, Matthias, Kogler, Christoph, Kirchler, Erich   +2 more
core  

Corporate Decarbonization: Understanding CO2 Emission Drivers Across High‐ and Low‐Polluting Firms in OECD Countries

Business Strategy and the Environment, EarlyView.
ABSTRACT Decarbonization of the economy is a central challenge in the fight against climate change. Although most governments show clear commitment to limiting global warming, the drivers of corporate decarbonization remain underexplored. Using a dataset of 1052 firms from OECD, this article analyses how intangible assets and environmental innovation ...
Yanik Nimtz, Mercedes Teruel
wiley   +1 more source