Results 61 to 70 of about 909,417 (288)
Management of Tax Payments Under the Definitive Value Added Tax Regime
Economics and Business, 2018 There is a large value added tax fraud in the European Union. The current value added tax system is universal as tax is applied to all parties involved in the chain transactions, thus creating a risk of tax losses if one of the parties involved in the ...
Jurušs Māris, Feldbergs Ģirts
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite considerable costs associated with environmental certifications, fashion organisations consistently adopt multiple schemes to address sustainability challenges. As key mechanisms of sustainability governance, certifications expand legitimacy signalling opportunities, yet questions remain about their practical implementation and ...
Josephine Alice Mckenzie +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Digital investment in smart waste management does not automatically translate into environmental performance (EP) gains, and this technology–performance gap is acute in the textile and apparel (T&A) industry, the world's second most polluting sector. Drawing on the resource‐based view, institutional theory, the technology acceptance model, the
Md. Golam Sarower Rayhan +3 more
wiley +1 more source
THE HARMONISATION OF LEGISLATION ON COMBATTING TAX EVASION IN THE EUROPEAN UNION [PDF]
Challenges of the Knowledge Society, 2011 Combating tax evasion is part of the Lisbon Strategy. Tax fraud created a significant distortion in the functioning of the internal market and prevented fair competition.In its resolution of 2th of September 2008 on a coordinated strategy to improve the ...
DANIELA IANCU +2 more
doaj
Knowledge of Fraud and Taxpayer Compliance
JEJAK: Jurnal Ekonomi dan Kebijakan, 2017 Fraud is a unique crime committed by many people in various activities including in the tax sector that resulted in losses to the state. A research conducted in 2015 aimed at examining the factors that influence the taxpayer compliance in paying taxes ...
Sigit Handoyo +1 more
doaj +1 more source
Organised VAT fraud: features, magnitude, policy perspectives [PDF]
The European Union’s VAT system has become vulnerable to organised fraud schemes. In recent years, these schemes, undergoing a change in structure, have affected services and imports of goods from third countries and may also have shifted trade in goods ...
Fabrizio Borselli
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether media coverage of climate change action (SDG 13) by FTSE 100 firms is associated with business performance in the following year. Drawing on 406,052 news articles published between 2013 and 2022, the study adopts a novel bibliometric keyword‐extraction approach to identify the valence of SDG 13‐related coverage of ...
Liane W. Y. Lee +2 more
wiley +1 more source
TAX EVASION BETWEEN FRAUD AND OPTIMIZATION [PDF]
Challenges of the Knowledge Society, 2017 Tax optimization, often called legal tax evasion is the use of methods and techniques that are within the law, in order to reduce or even cancel the tax liability. To achieve such an approach, the taxpayer or his advisers must know in depth the tax law -
Emilia Cornelia STOICA
doaj
Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
TEKNIK MENGUNGKAP TAX FRAUD [PDF]
, 2015 Tax fraud merupakan sekumpulan tindakan yang tidak diijinkan dan melanggar hukum yang ditandai dengan adanya unsur kecurangan yang disengaja. Penelitian ini berusaha memformulasikan teknik mengungkap tax fraud dengan menggunakan 1).
WAWAN HERMANSYAH
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