Results 101 to 110 of about 11,127 (292)
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
Taxation for the 21st Century: The Automated Payment Transaction (APT) Tax [PDF]
This paper examines the desirability and feasibility of replacing the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral Automated ...
Edgar L. Feige
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Automatic exchange of financial information from the perspective of tax fairness and transparency
JPPI (Jurnal Penelitian Pendidikan Indonesia)Tax fairness and transparency concepts have gained increasing prominence in the global tax and financial regulatory landscape in recent years. Automatic Exchange of Financial Information (AEOI) has proven to be an effective tool for implementing these ...
Isnaini Isnaini +2 more
doaj +1 more source
Who Should Bear Tax Compliance Costs? [PDF]
SSRN Electronic Journal, 2004 Regulation is expensive. The federal income tax comprises one of the most extensive forms of government regulation, and one of the most expensive. Much of this expense is recognized in the form of reduced work effort or saving. Economic models that evaluate fundamental tax reform proposals often focus exclusively on these two forms of tax-induced ...
openaire +3 more sources
The Compliance costs of Value Added Tax (VAT): The case of the Republic of Mauritius
, 2014 The evaluation of taxpayers’ compliance costs has grown in significance within the tax system research over more than two decades and has predominantly emanated from developed countries. However, compliance costs literature is quite limited in developing
Juddoo, K.
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
Tax Compliance Cost, Tax Based Broadening and Tax Revenue in Nigeria
Contemporary Research Analysis JournalThe study examined the effect of tax compliance cost and tax-based broadening on tax revenue in Nigeria, covering a study period of 29 years ranging from 1995-2024. The study employed the use of secondary data sourced from institutions in Nigeria involved in tax revenue generation.
UWEJIYAN Juliet +2 more
openaire +1 more source
Tax compliance in Tanzania : an analysis of law and policy affecting voluntary taxpayer compliance
, 2011 Includes abstract.Includes bibliographical references (p. 278-300).This study examines the problem of low level tax compliance in Tanzania. It proceeds from the premise that high level taxpayer compliance is essential to the success of the tax system ...
Ongwamuhana, Kibuta
core
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source