Results 81 to 90 of about 8,116 (294)

Environmental Taxes and Subsidies for Sustainability: Experimental Evidence on Consumer Preferences for Business Strategy

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular textile management is essential to achieving sustainable consumption, as outlined in SDG 12, but consumer behavior and economic factors often hinder its adoption. This study investigates how environmental policies, such as carbon taxes and subsidies, influence consumer choices in the fast fashion sector by examining purchasing ...
Alessandro Cascavilla, Idiano D'Adamo, Simona Desideri, Martina Iannilli   +3 more
wiley   +1 more source

SMMEs’ business mindset on tax compliance in North West: Perceptions and challenges

The Southern African Journal of Entrepreneurship and Small Business Management
Background: The economic development of South Africa heavily relies on small, medium and micro-enterprises (SMMEs), which face significant difficulties in meeting tax obligations because of their perceived complexity of regulations and a decline in trust
Janine Myburg, Daniel Schutte
doaj   +1 more source

Eco‐Innovation: Drivers and Obstacles for Agriculture Firms in a Developing Country

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainable agriculture is becoming increasingly vital for food security and economic growth, particularly as the agricultural sector grapples with challenges posed by climate change. This study, grounded in the environmental innovation theory, resource‐based view, and dynamic capabilities approach, uses logistic and multinomial logistic ...
Nelyda Campos‐Requena, Diego Rivera, Francisco J. Fernández, Felipe Vásquez‐Lavin, Roberto D. Ponce Oliva   +4 more
wiley   +1 more source

Possible ways of corporate tax base harmonization in the European Union

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2008
The possible ways of corporate tax base harmonization in the European Union are presented in the paper. Present situation when there are 27 different taxation systems used in the EU increases compliance costs of taxation to the companies and therefore ...
Danuše Nerudová
doaj   +1 more source

European Ports as Energy Hubs: A Sustainability Index to Assess Territorial Development

Business Strategy and the Environment, EarlyView.
ABSTRACT The capacity of ports to act as energy hubs is increasingly relevant in light of sustainability challenges and global crises like the Ukraine conflict, the COVID‐19 pandemic and energy scarcity. Numerous international and national initiatives are shaping the future of port development to address environmental and economic concerns.
Paolo Mazzocchi, Luigi Capoani, Fabio Carlucci, Barbara Trincone   +3 more
wiley   +1 more source

Between Calm and Passion for Organizational Authenticity: Seeking Efficiency Within the Financial–ESG Trade‐Off

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) is pivotal for firms and their stakeholders, highlighting the importance of organizational authenticity (OA) in mitigating information asymmetry between signalers and receivers, thereby enhancing effective communication of social strategies.
Jihun Choi, Young‐Kyu Kim, Taewoo Roh
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, Joni Emirzon, Ridwan Ridwan   +2 more
doaj   +1 more source

Green Entrepreneurial Mindset for a Sustainable Future: Does Environmental Dynamism Have a Say?

Business Strategy and the Environment, EarlyView.
ABSTRACT The study investigates the influence of green entrepreneurial behaviour on the ever‐increasing concern to design a sustainable supply chain. The standard scales are utilized for the study, and data collected through online channels are tested for reliability and validity.
Rose Antony, Mahak Sharma, Alessio Ishizaka   +2 more
wiley   +1 more source

Optimizing Tax and Production Efficiency: Strategic Cost Driver Analysis in Management Implementation Using Quantitative Assessment

Jurnal Cendekia Keuangan
Introduction/Main Objectives: As a printing company in Kediri, CV. Surya Digital Printing needs to manage costs strategically to increase profitability and accurately meet tax obligations. This is very important for CV. Surya Digital Printing to increase
Khasanah Sahara, Trianita Kusuma Putri
doaj   +1 more source

Efficiency of Tax Administration Procedures

ACROSS, 2022
This paper analyses the tax administration procedures and their importance in order to ensure the functionality of the tax system. A special role is placed on the analysis of the methods of ensuring the performance of the State Tax Service (SFS) in ...
Corina BULGAC, Dr, Mihail STRATULAT
doaj