Results 61 to 70 of about 5,522 (251)

Improvement of Tax Service Efficiency Management

Управленческие науки, 2020
Purpose of the paper is to assess the effectiveness of the Russian tax system in comparison with the development of public service in tax authorities. We use both quantitative methods (e.g.
G. A. Borshchevskii
doaj   +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
openaire   +1 more source

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

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
openaire   +2 more sources

Green Talk, Costly Walk: The Financial Cost of Greenwashing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

Taxpayer Psychology in Selected Cities and Regions in Türkiye: A Literature Review

Maliye Çalışmaları Dergisi
The basis of taxpayer psychology involves taxpayers’ views and perceptions of taxes and taxation. Among the most important factors and determining variables affecting taxpayers’ attitudes and behaviors toward taxes are such factors as voluntary tax ...
Ali Fuat Uruş
doaj   +1 more source

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

THE EFFECT OF CRYPTOCURRENCY TAXATION POLICIES ON INDIVIDUAL INVESTMENT DECISIONS IN GREECE

ECONOMICS
The 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, Kontsas Stamatis, Kalogiannidis Stavros, Kalfas Dimitrios   +3 more
doaj   +1 more source

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

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source