Results 61 to 70 of about 6,837 (294)
Administrative and Environmental Law ReviewThis research investigates the effectiveness of progressive and proportional tax systems in promoting social justice from the perspectives of tax law and accounting. Each system presents its own advantages and disadvantages. While progressive taxation is
Muh. Akbar Fhad Syahril, Hamida Hasan
doaj +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
THE EFFECT OF CRYPTOCURRENCY TAXATION POLICIES ON INDIVIDUAL INVESTMENT DECISIONS IN GREECE
ECONOMICSThe impact of cryptocurrency taxation policies on decision making among individuals in Greece is the focus of this research. The content includes three essential elements: tax clarity, tax rates, and compliance and incentives that investors need to ...
Kolydas Andreas +3 more
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JKAP (Jurnal Kebijakan dan Administrasi Publik), 2015 Tax is one of the most crucial areas of government, especially in promoting national revenue and regulating the national economy. According to the current sociopolitical context, the effective use of tax is expected to overcome economic crisis and to ...
AG Subarsono
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Income tax grouping as tax management tool: lessons from EU with focus on Poland
Business: Theory and Practice, 2020 The paper discusses the availability tax grouping among EU countries as well as benefits and costs of this tax incentive. Article focuses on Poland, where real usage of this tax management tool is analysed.
Andrzej Karpowicz
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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
Assessing value added tax compliance burden in Gulf Cooperation Council countries
, 2023 In 2017, the Gulf Cooperation Council (GCC) member countries (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and United Arab Emirates (UAE)) ratified the Unified Value Added Tax (VAT) Agreement, which set out the general principles for imposing VAT and mandated each GCC member state to introduce a VAT by January 2018.
Abdellatif, Mahmoud, Tran-Nam, Binh
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Analysis attempt of the relationship between tax burden and taxpayer compliance:A literature review
International Journal of Accounting, Finance, Auditing, Management and Economics, 2022 important driver for the achievement of sustainable development goals. Consequently, developing countries, whose main source of financing is tax revenue, are constantly seeking to increase the level of these resources, leading to an increase in the tax burden that affects taxpayers' behavior. The objective of this article is to analyze the relationship
Belahouaoui, Rida, Attak, El Houssain
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Small businesses in south Africa : who outsources tax compliance work and why ? [PDF]
The authors use firm-level survey data on 998 small and medium enterprises registered for tax in South Africa regarding tax compliance costs to investigate the use of outsourcing to complete tax compliance tasks.
Ilic, Domagoj +2 more
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