Results 61 to 70 of about 6,673 (259)

Interdependent persons in tax law: problems of law enforcement

Налоги и налогообложение
The object of the study is the legal relations between interdependent persons in relation to the fulfillment of their tax obligations. The subject of the study is the tax legislation of the Russian Federation, judicial arbitration practice in tax disputes, and the doctrinal views of modern jurists. Special attention is paid to the analysis of current
openaire   +1 more source

“Error 404 – Match not found”: Tax Enforcement and Law Enforcement in the EU Artificial Intelligence Act

eucrim – European Law Forum: Prevention • Investigation • Prosecution, 2023
In EU Member States, tax administrations are the public organs that make most use of artificial intelligence (AI) and machine learning (ML) systems to perform State prerogatives. At least 18 EU Member States frequently use AI tax enforcement systems.
openaire   +2 more sources

Green Talk, Costly Walk: The Financial Cost of Greenwashing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

The Importance of Account Representative Services and Tax Law Enforcement

ATESTASI : Jurnal Ilmiah Akuntansi, 2020
This study aims to discuss the service influence of account representative on taxpayer compliance, the influence of tax law enforcement on taxpayer compliance, as well as the influence of service account representative and law enforcement tax To taxpayer’s compliance.
openaire   +2 more sources

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

Combating tax crimes in Indonesia: tackling the issue head-on

Humanities & Social Sciences Communications
Taxes are undeniably the lifeblood of a country’s financing. However, tax evasion is becoming increasingly rampant in Indonesia, resulting in substantial state losses. Enhanced tax enforcement policies are necessary to combat this crime. The Organization
Dwi Nurferyanto, Yoshi Takahashi
doaj   +1 more source

Critical Success Factors for Enhancing the Circular Economy Performance of Last‐Mile Cold Chain Logistics Packaging for Urban Agricultural Products

Business Strategy and the Environment, EarlyView.
ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su, Chunyu Liu, Shucheng Duan, Taewoo Roh   +3 more
wiley   +1 more source

Digital Governance for Confiscating Crypto-Assets to Settle Tax Liabilities in Indonesia

Aptisi Transactions on Technopreneurship
The emergence of digital and virtual assets has created new challenges for tax authorities, as taxpayers now possess not only traditional but also digital assets that can be accessed globally through the internet.
Albert Richi Aruan, Kurnia Toha, Aad Rusyad Nurdin   +2 more
doaj   +1 more source

Leveraging Reverse Engineering for CSCM Practices: Demystifying the Roles of Compositional Capability and Cooperative Orientation Under Humane Orientation and Competition Intensity

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular supply chain management (CSCM) practices are seen as a solution for addressing society's many significant environmental challenges. Although existing studies recognise the importance of reverse engineering in combating poverty, there is limited knowledge about its effectiveness in shaping CSCM practices to address climate change and ...
Yaw Agyabeng‐Mensah, Charles Baah, Ebenezer Afum   +2 more
wiley   +1 more source