Results 71 to 80 of about 30,383 (305)
DETERMINANT OF EFFECTIVE TAX RATE: INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLE
Jurnal Akuntansi KontemporerResearch Purposes. This research examines how capital intensity, leverage, profitability, and sales growth influence effective tax rates, with institutional ownership as a moderating variable.
Noerma Widyaswara, Yona Octiani Lestari
doaj +1 more source
Utilizing tax mechanisms via a proposed quantitative approach to enhance financial indicators and sustainability in Saudi Arabia [PDF]
مجلة العلوم التجارية والبيئيةThis study aims to assess the effectiveness of tax mechanisms in promoting sustainable development in Saudi Arabia through a proposed quantitative framework that links core components of the tax system to financial and developmental indicators.
Azza Helmy Mahmoud Shalaby
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Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
Discover SustainabilityThis study aimed at investigating the relationship between tax revenue and social–psychological drivers in Ethiopia, as well as the mediating role of tax compliance in this relationship.
Desta Temotewos Tumoro, Hemal B. Pandya
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Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
PRINCIPLES AND PROCEDURES ON FISCAL [PDF]
Annals of the University of Oradea: Economic Science, 2011 Fiscal science advertise in most analytical situations, while the principles reiterated by specialists in the field in various specialized works The two components of taxation, the tax system relating to the theoretical and the practical procedures ...
Morar Ioan Dan
doaj
Efficiency and Progressivity Measures of the Flat Tax with a Special Focus on Bosnia and Herzegovina
Central European Public Administration Review, 2015 The research begins with a brief overview of the personal income taxation trends in developed and transition countries in the past thirty years. During this period, we determine that in developed countries there has been a shift from equity towards ...
Lejla Lazović-Pita
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Horizontal equity in the German tax-benefit system: A simulation approach for employees [PDF]
We analyze the distributive justice of the combined burden of taxes, social security contributions and public transfers on employee households. In order to investigate whether the treatment of families by the aggregate tax-benefit system can be regarded ...
Eichfelder, Sebastian, Bönke, Timm
core
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Green Taxes and Justice: Rethinking ‘Polluter Pays’ for a Sustainable Future [PDF]
E3S Web of ConferencesEnvironmental degradation driven by negative externalities and fiscal inequality demands a reconfiguration of taxation grounded in the Polluter Pays Principle (PPP). This study aims to develop a normative–comparative framework for a green tax system that
Akram Aqil Syahru +3 more
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