Results 71 to 80 of about 219,001 (291)
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.
Coolidge, Jacqueline +2 more
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Compliance cost under the monthly tax deduction (MTD) scheme for SMEs in Malaysia [PDF]
, 2017 Monthly Tax Deduction (MTD) Scheme was first introduced in Malaysia in 1995. The aim is to ensure an efficient manner of collecting tax from employees through salary deductions by employers.
Mansor, Muzainah
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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
openaire +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
Transylvanian Review of Administrative Sciences, 2018 Bureaucracy is a common problem in most countries, including the Member States of the European Union. This issue impacts all areas of civil services, including the fiscal system through tax collection and tax compliance.
Georgeta VINTILĂ +2 more
doaj +1 more source
Formation of the optimum tax load: concept "corridor of taxation" [PDF]
, 2017 Urgency of this issue is determined by the fact that taxes in the modern state are the main source of its revenues, but in addition to fiscal function, the tax mechanism is used for the economic impact of the state on social production.
Баннова, Кристина Алексеевна
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Business Strategy and the Environment, EarlyView.ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT There is strong evidence that design for remanufacturing (DfRem) can reduce initial‐design carbon emissions by up to 30%, and that product design can critically affect remanufacturing feasibility, yet academic adoption of DfRem remains limited.
Okechukwu Okorie +4 more
wiley +1 more source
VAT compliance cost for SMEs in Algeria: burden, complexity and business factors [PDF]
, 2017 This study investigates the cost of compliance for VAT in Algeria. Specifically, it examines the burden of VAT compliance cost by the small and medium enterprises (SMEs) in Algeria, the complexity of the VAT law and its compliance, and the business ...
Ferdjani, Mohamed Abdessadek +1 more
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Toward an SDG‐Based Typology for US Nonprofits
Business Strategy and the Environment, EarlyView.ABSTRACT The Sustainable Development Goals (SDGs) represent an emerging institutional logic that nonprofits must navigate alongside existing sector‐specific frameworks. Drawing on institutional logics and organizational hybridity theories, we examine how nonprofits incorporate SDGs into their missions and what this reveals about managing institutional ...
Dominik S. Meier, Elizabeth Searing
wiley +1 more source