Results 111 to 120 of about 443,436 (314)
A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley +1 more source
The Cost of Tax Compliance for Small, Medium and Micro Enterprises in South Africa
International Journal of Advanced Business StudiesHigh tax compliance costs are associated with larger informal sectors, more corruption and less investment. As no study to date provides a comprehensive baseline for small, medium and micro enterprises' (SMMEs) tax compliance costs in South Africa ...
Heinrich Dixon +2 more
doaj +1 more source
SMEs and the tax system: What is so different about them? [PDF]
Klein- und Mittelunternehmen, Mittelstandspolitik, Steuerpolitik, Betriebsgröße, Besteuerungsgrundsatz, Steuermoral, Verwaltungskosten, EU-Staaten, Small and medium-sized enterprises, Small business policy, Tax policy, Firm size, Taxation principle, Tax ...
Alain Jousten
core
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
International Journal of Science and Research ArchiveThe digital transformation of global commerce has fundamentally altered the landscape of tax administration, presenting unprecedented challenges for tax authorities worldwide.
Oluwatobiloba Kazeem +5 more
semanticscholar +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source
THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform [PDF]
I propose the replacement of our current system of individual and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive “revenue neutral” Automated Payment Transaction (APT) tax.
Edgar L. Feige
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Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
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
In order to have a better understanding of the impact of taxation on companies' decisions and activities, and potential costs that may arise from the lack of coordination in this area at EU level, the European Commission's Taxation and Customs Union ...
Anne Bucher +5 more
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