Results 141 to 150 of about 1,789,123 (346)
Toward an SDG‐Based Typology for US Nonprofits
Business Strategy and the Environment, EarlyView.ABSTRACT The Sustainable Development Goals (SDGs) represent an emerging institutional logic that nonprofits must navigate alongside existing sector‐specific frameworks. Drawing on institutional logics and organizational hybridity theories, we examine how nonprofits incorporate SDGs into their missions and what this reveals about managing institutional ...
Dominik S. Meier, Elizabeth Searing
wiley +1 more source
CONTROVERSIAL ASPECTS REGARDING TAX EVASION [PDF]
Challenges of the Knowledge Society, 2018 Throughout the paper, we have highlighted some controversial aspects regarding the crime of tax evasion, referring to some important decisions of the High Court of Cassation and Justice and also of the Bucharest Court of Appeal.
Mircea-Constantin SINESCU +1 more
doaj
Not the Power to Destroy: An Effects Theory of the Tax Power [PDF]
, 2012 The Supreme Court’s “new federalism” decisions impose modest limits on the regulatory authority of Congress under the Commerce Clause. According to those decisions, the Commerce Clause empowers Congress to use penalties to regulate interstate commerce ...
Cooter, Robert D., Siegel, Neil S.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This systematic literature review (SLR), guided by the PSALSAR framework, investigates how corporate science‐based targets (SBTs) incorporate distributive justice, amid a growing shift of responsibility from public to private sectors. By analysing 96 articles published between 2015 and 2024, this SLR addresses a critical research gap in the ...
Iris Ferreira, Julia Aldberg
wiley +1 more source
New rationales for taxing the digital economy: lessons from the OECD Pillar One consultations
Frontiers in Political ScienceIntroductionThe taxation of multinational digital firms presents unique challenges due to the decoupling of value creation from physical presence. While international bodies like the OECD have advanced policy proposals—most notably through Pillar One ...
Siona Listokin
doaj +1 more source
Implementation of Policy Instruments for Chlorinated Solvents: A Comparison of Design Standards, Bans, and Taxes to Phase Out Trichloroethylene [PDF]
This paper studies the Swedish prohibition of the hazardous solvent Trichloroethylene (TCE). Sweden is alone in completely prohibiting its use. The ban has been at best a partial success and illustrates the dilemmas of policymaking.
Slunge, Daniel, Sterner, Thomas
core
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Procedural justice and tax compliance
, 2015 Throughout the 1990s, tens of thousands of Australian taxpayers invested in massmarketed tax effective schemes. They enjoyed generous tax breaks until the Australian Taxation Office (Tax Office) told them in 1998 that they abused the system.
Australian National University. Centre for Tax System Integrity +2 more
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Upaya Hukum Wajib Pajak Badan Terhadap Hasil Pemeriksaan Pajak [PDF]
, 2014 Tax collection system in Indonesia adopts self-assessment system in which the taxpayers are give full trust to calculate, consider and pay for the tax due themselves in accordance with tax legislation.Tax audit was not done to all of corporate taxpayers,
EVELYN, E. (EVELYN)
core
Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang +4 more
wiley +1 more source