Results 161 to 170 of about 1,789,123 (346)
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
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 ...
Bönke, Timm, Eichfelder, Sebastian
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Pengaruh Keadilan, Sistem Perpajakan, dan Kemungkinan Terdeteksinya Kecurangan terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion) [PDF]
, 2015 This study aims to examine and analyze the effect of justice, taxation system, and the possibility of detection of fraud against the taxpayers perception of ethics of tax evasion.
Julita, J. (Julita) +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
Investing in times of austerity [PDF]
, 2015 European Member States that have signed the treaties on fiscal consolidation are now experiencing difficulties to finance infrastructure and social services.
Roels, Frank
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre [PDF]
, 2014 The book offers a comprehensive treatment of tax theory and policy. It surveys the German tax system, portrays tax history, and describes principles of tax administration and the construction of schedules.
Homburg, Stefan
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
The US Foreign Accounts Tax Compliance Act (FATCA) and interaction with G20 initiatives: a quick guide [PDF]
This guide provides a selection of information sources about the Foreign Account Tax Compliance Act, an American law developed to reduce offshore tax evasion which has implications for Australia.
Bernard Pulle, Hannah Gobbett
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source