Results 121 to 130 of about 4,552,203 (331)

REGIONAL TAX LAW POLITICS IN THE ERA OF AUTONOMY FOLLOWING THE EFFECTIVENESS OF THE DECENTRALIZATION SYSTEM

open access: yesJurnal IUS, 2013
The decentralization system impacts the change of the local tax regulation. Based on  the Law No 34 of 2000 on local tax and retribution, local government may determine new kind of taxes  besides what  has established in this Law, but they must refer to ...
doaj   +1 more source

Circular Economy: A Pathway to Integrated Value Creation for Business and Society

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro   +1 more
wiley   +1 more source

Tax law: rules or principles? [PDF]

open access: yes
This is the year of simplification of tax legislation and I should like to add my thoughts to the debate. There is nothing new in complaining about the complexity of tax legislation. Every generation does it.
John Avery Jones CBE
core  

Digital Platform Capabilities and Circular Economy: Impact of Customer Green Pressure on Frugal Innovative Strategies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Manufacturing entities in emerging economies face significant obstacles implementing circular economy principles due to resource‐constrained environments. Arguably, manufacturers need customer green pressure to propel the circular economy, alongside frugal innovative strategies.
Saumyaranjan Sahoo   +3 more
wiley   +1 more source

Tax law system in the context of digitalization: problems and prospects

open access: yesПравоприменение
The purpose of the article is to develop a criterion for structuring the branch of tax law relevant for the period of digitalization.The methodology of the study includes an analysis of regulatory acts of tax legislation regulating the legal regulation ...
O. I. Lyutova
doaj   +1 more source

Benefit Corporations: The Moral Legitimacy That Requires More Rules

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca   +3 more
wiley   +1 more source

HYBRID COURT FOR EAST TIMOR – LEGAL AND POLITICAL DIMENSION –

open access: yesPravo, 2013
The United Nations established the International Criminal Court in East Timor regardless of decisions of national authorities. This court was, like other courts of such a kind, a product of political arrangements within the United Nations.
Igor Živkovski
doaj  

Toward a Business‐Oriented Concept of Natural Capital and Its Measurement in Organizations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The growing importance of sustainability in corporate governance, driven by emerging regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the forthcoming ISO 14054, has renewed interest in the concept of natural capital.
Vera Amicarelli   +5 more
wiley   +1 more source

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