Results 141 to 150 of about 4,552,203 (331)
DIGITAL SERVICES TAX UNDER LAW NUMBER 2 OF 2020: A NEW TAX TYPE IN INDONESIA?
, 2021 Zainal Muttaqin +3 more
openalex +2 more sources
Tax Competition: Global but Virgin under Rwandan Law [PDF]
, 2020 Pie Habimana
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In response to global efforts to promote sustainability and combat climate change, industries increasingly leverage digital technologies to enhance organizational capabilities and adopt low‐carbon practices. This study focuses on the automotive manufacturing industry in Morocco, a critical sector in emerging economies, where low‐carbon ...
Hala Hmamed +4 more
wiley +1 more source
FARM MACHINERY INVESTMENT AND THE TAX REFORM ACT OF 1986 [PDF]
The Tax Reform Act of 1986 significantly changed incentives for investing. This analysis specifically examines how changes in marginal tax rates, depreciation schedules, and the investment tax credit altered the cost of capital and net investment in ...
Conway, Roger K. +3 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Circular textile management is essential to achieving sustainable consumption, as outlined in SDG 12, but consumer behavior and economic factors often hinder its adoption. This study investigates how environmental policies, such as carbon taxes and subsidies, influence consumer choices in the fast fashion sector by examining purchasing ...
Alessandro Cascavilla +3 more
wiley +1 more source
Working Paper 09-10 - Shifting of red tape? The impact of authority behavior on tax compliance costs [PDF]
The compliance costs of private taxpayers are not only affected by the tax law itself but also by its implementation through the tax authorities. In the following paper we analyze the effect of administrative actions on the compliance costs of private ...
Chantal Kegels, Sebastian Eichfelder
core
Eco‐Innovation: Drivers and Obstacles for Agriculture Firms in a Developing Country
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable agriculture is becoming increasingly vital for food security and economic growth, particularly as the agricultural sector grapples with challenges posed by climate change. This study, grounded in the environmental innovation theory, resource‐based view, and dynamic capabilities approach, uses logistic and multinomial logistic ...
Nelyda Campos‐Requena +4 more
wiley +1 more source
Taxation of the Public Sector in Germany – An Introduction
Wroclaw Review of Law, Administration and Economics, 2017 Lang Fritz
doaj +1 more source
Imprisonment for Civil Debt (Gizjeling) in Indonesian Praxis Tax Law Enforcement [PDF]
, 2022 F.C. Susila Adiyanta
openalex +1 more source