Results 121 to 130 of about 1,789,123 (346)

Towards Economic Optimization: Evaluating The Impact of Legal Changes

DiH
Restorative justice symbolizes a paradigm shift in enforcing criminal laws, right from focusing on penalizing the offenders to attending to mending the damages caused by crime while promoting reconciliation and restoration of relations within the society,
Sita Dewi Hapsari
doaj   +1 more source

Corporate Tax Justice [PDF]

, 2019
Tax cooperation seems to be more difficult to achieve through multilateralism than any other economic issue, despite growing consensus about the detrimental effects of corporate tax competition for both market integration and economic inequalities. Repeated attempts to harmonize corporate taxation have gained momentum since the financial crisis, with ...
openaire   +1 more source

The Effect of Tax Justice, Discrimination, And Religiosity on Tax Evasion Behavior

Quality - Access to Success, 2022

semanticscholar   +1 more source

Measuring and Implementing Equality of Opportunity for Income [PDF]

Departing from the welfarist tradition, recent theories of justice focus on individual opportunities as the appropriate standard for distributive judgments. Justice is seen as requiring equality of opportunity, instead of outcomes, among the individuals.
Vitorocco Peragine
core  

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

The Effect of Behavioral Nudging and Deterrence Factors on the Tax Amnesty Participation Process

Journal of Business Administration and Social Studies
Tax amnesties are implemented for a variety of reasons, including political, economic, and financial motivations. Academic literature encompasses research on the effects of tax amnesty programs on tax revenues, compliance, and justice.
Hacı Muhammet Kekeç, Naci Tolga Saruç, Cihan Kızıl   +2 more
doaj   +1 more source

The Misuse of Textualism: A Further Reply to Prof. Kahn [PDF]

, 2010
Because readers have already endured four articles, two by me and two by Prof. Douglas A. Kahn, debating the meaning of section 67(e)(1), I am reluctant to respond to Prof.
Cohen, Stephen B.
core   +1 more source

Does Accounting Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence From the S&P 500 Technology Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat, Murat Kucukvar, Tadesse Wakjira, Amr Elalfy, Adeeb A. Kutty   +4 more
wiley   +1 more source

The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution [PDF]

Should the income tax include a credit for short taxpayers and a surcharge for tall ones? The standard Utilitarian framework for tax analysis answers this question in the affirmative.
Matthew C. Weinzierl, N. Gregory Mankiw
core  

ANALISIS PERSEPSI WAJIB PAJAK YANG MEMPENGARUHI KEPATUHAN DALAM MEMBAYAR PAJAK HOTEL KATEGORI KOS ( Studi Empiris Wajib Pajak Kota Semarang) [PDF]

, 2017
This study aims to analyze perception of tax payer that influence tax compliance to pay in tax hotel, which boarding house category subject in this research is owner of boarding house in Semarang.
ARDHYANTO, Imam Aziz, SASANA, Hadi
core