Results 141 to 150 of about 11,179 (292)
Compliance Costs of the Czech Tax System [PDF]
Jan Pavel, Leoš Vítek
openaire +1 more source
ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried +2 more
wiley +1 more source
ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad +2 more
wiley +1 more source
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui +1 more
wiley +1 more source
An Experimental Study of Compliance and Leverage in Auditing and Regulatory Enforcement [PDF]
Evidence suggests that a large majority of firms and individuals comply with regulations and tax laws even though the frequency of inspections and audits is often low.
Lata Gangadharan, Timothy N. Cason
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Tax Compliance Costs of Companies in Croatia
The paper measures the tax compliance costs of companies in Croatia for the period 2001/2002. The research was carried out by an interview survey (face to face). Although internal labor time costs are in general predominant, the percentage of non-labor internal costs is also substantial.
openaire +1 more source
ABSTRACT Firms are increasingly looking into carbon dioxide removal (CDR), a set of options to take past emissions of greenhouse gases out of the atmosphere. Often two basic categories of CDR are distinguished: nature‐based solutions, such as planting trees or restoring wetlands, and technology‐based solutions, such as various forms of carbon capture ...
Sabrina Mili +3 more
wiley +1 more source
Transformasi Digital Perpajakan Dan Faktor Perilaku Kepatuhan Wajib Pajak Study Literature Review
Digital transformation has brought significant changes to the taxation sector. It plays a crucial role in promoting taxpayer compliance. This article reviews the literature on the implementation of tax digitalization and its impact on taxpayer ...
Aidha Pradistha Kuncoro +4 more
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ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
The Tax Compliance Costs of Large Corporations: An Empirical Inquiry and Comparative Analysis
This article considers the tax compliance costs incurred in recent years by the large corporate sector, based on a survey of large and very large business and international groups in Australia.
Evans, CC ; https://orcid.org/ +2 more
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