Results 71 to 80 of about 8,116 (294)

Assessing the Impact of Transactional Taxes on the Financial Performance of Large-Scale Retailers

CECCAR Business Review
This study explores the impact of transactional taxes on the financial performance of large-scale retailers in Harare, with a specific focus on the Pick n Pay retailer. Unlike previous studies that broadly address taxation effects, this research uniquely
T. CHAPFUGAMA, Newman WADESANGO, Lovemore SITSHA   +2 more
doaj   +1 more source

Compliance with base erosion and profit shifting action 13: Insights from tax consultants and tax officials

European Research on Management and Business Economics
To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of
Annelies Roggeman, Leila Aro-Sati, Isabelle Verleyen   +2 more
doaj   +1 more source

Compatibility in tax reporting

European Journal of Management Issues, 2017
Purpose – to describe a compliance-monitoring equilibrium in presence of compatibility costs in a setting when managers and other parties have different attitude towards compliance. Design/Method/Approach.
Vilen Lipatov
doaj   +1 more source

Strategic Sustainability Assessment in the Construction Sector: A Multidimensional Index for Decision Making in Decentralised Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz, Luis J. Belmonte‐Ureña, Pedro Fernandes da Anunciação, Francisco Camacho‐Ferre   +3 more
wiley   +1 more source

The Impact of Carbon Pricing on Corporate Sustainability: Evidence From the European Union

Business Strategy and the Environment, EarlyView.
ABSTRACT The European Union (EU) has played a leading role in the fight against climate change. One mechanism used to meet the targets for global greenhouse gas (GHG) emission reductions is carbon pricing. A prominent example is the EU Emissions Trading System (EU‐ETS).
C. José García, Begoña Herrero, Francisco Morillas‐Jurado   +2 more
wiley   +1 more source

Tax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia [PDF]

, 2016
This study attempts to estimate tax compliance costs and assess views of taxpayers on aspects of the tax system in Ethiopia. The study uses evidence mainly from a survey of both formal and informal businesses in Addis Ababa and four major cities (Adama, Hawassa, Mekele, and Bahir Dar) in the ...
openaire   +2 more sources

Circular Economy Disclosure and ESG Performance: Signal, Substance, or Symbol?

Business Strategy and the Environment, EarlyView.
ABSTRACT The study examines whether circular economy (CE) disclosures lead to tangible environmental improvements reflected in ESG performance or primarily serve reputational objectives linked to greenwashing. It investigates how disclosures on energy efficiency, resource reduction, water efficiency, and emission reduction influence ESG performance and
Chiara Leggerini, Martina Percuoco, Irene Ricciardi, Anna Prisco   +3 more
wiley   +1 more source

A critical analysis of the barriers to entry for small business owners imposed by Sections 12E(4)(a)(iii) and (d) and paragraph 3(b) of the Sixth Schedule Of The Income Tax Act, No. 58 of 1962

Journal of Economic and Financial Sciences, 2012
According to National Treasury’s Explanatory Memorandum on the Revenue Laws Amendment Bill, 2008, small businesses in South Africa are instrumental in the growth of the South African economy as they are a source of job creation and a counter to poverty ...
Leonard C. Willemse
doaj   +1 more source

Barriers to Low‐Carbon Technology Adoption: Insights From the Automotive Manufacturing Sector in Emerging Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT In response to global efforts to promote sustainability and combat climate change, industries increasingly leverage digital technologies to enhance organizational capabilities and adopt low‐carbon practices. This study focuses on the automotive manufacturing industry in Morocco, a critical sector in emerging economies, where low‐carbon ...
Hala Hmamed, Anass Cherrafi, Alireza Shokri, Jose Arturo Garza‐Reyes, Monika Foster   +4 more
wiley   +1 more source

Tax compliance discount in practice: An analysis of rulings

Trakya Üniversitesi İktisadi ve İdari Bilimler Fakültesi E-Dergi
Tax compliance means taxpayers fulfill their obligations voluntarily, without coercion from the tax administration. Tax compliance, which enables the transformation of state and taxpayer relations into a positive process, reduces tax collection costs ...
Özgür Saygın
doaj   +1 more source