Results 81 to 90 of about 6,673 (259)

Law Enforcement for Tax Reporters That Are Not Based On Actually Transactions through Electronic Taxes (E-Tax)

Journal of World Conference (JWC), 2020
This research is focused on aspects of law enforcement, especially in the area of tax law. In addition, the study examines the process of tax law enforcement which tends to emphasize criminal law rather than administrative law. This research was conducted using normative juridical methods which are based on primary legal materials.
openaire   +2 more sources

Does Climate Risk Affect Employment Decisions? International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur, Faten Lakhal, Hamza Nizar, Zvi Singer   +3 more
wiley   +1 more source

Barriers to the Adoption of Circular Economy Business Models in the Indian Textile Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The Indian textile industry has significant negative impacts on the environment. This industry needs to adopt a circular economy approach to become more sustainable; however, progress on this has been limited. In this study, we report on the barriers to adoption of Circular Economy Business Models (CEBMs) in the Indian textile industry.
Himanshu Chandra, Jerry Anthony, Aradhna Malik   +2 more
wiley   +1 more source

Zionist Philanthropy and Palestinian Erasure: Jgive.com and the Mizrachi Organization of Canada

State Crime
This article examines the phenomenon of Zionist Philanthropy and the synchronicity of tax-deductible gift-giving with Palestinian erasure. Raising questions concerning regulator complicity in Canada, the case study of the Mizrachi Organization of Canada,
Miles Howe
doaj   +1 more source

Are Governments Green Shareholders? The Impact of State Ownership on Environmental Performance at Home and Abroad

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the critical role that state‐owned enterprises (SOEs) can play in the green transition, relatively little is known about governments' environmental behavior as foreign shareholders. This study examines the effect of state ownership on domestic and foreign environmental performance.
Pablo Torres, Germà Bel, Marc Esteve
wiley   +1 more source

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi, Ronita Ram, Adetola Abdulfattah Sogbesan   +2 more
wiley   +1 more source

Organizational culture, law enforcement, and Indonesian tax revenue

International Journal of Accounting and Economics Studies, 2016
The aim of this research is to provide empirical evidence from an examination asserting that the organizational culture influences the implementation of law enforcement and its impacts on increasing tax revenue. This study arose considering some conditions of unsatisfactory organizational culture resulting in ineffective implementation of law ...
openaire   +2 more sources

Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska, Sara Jonsson, Lu Liu, Michał Dzieliński   +3 more
wiley   +1 more source

Pemeriksaan Pajak Sebagai Upaya Untuk Mendorong Kepatuhan Wajib Pajak

Journal of Accounting and Investment, 2015
The role of taxation in financing the development of the country, as reflected in the State Budget (APBN) - today are becoming increasingly important. Under the self-assessment system, taxpayers are given full credence to calculate, pay and report tax ...
Antariksa Budileksmana
doaj  

Towards Economic Optimization: Evaluating The Impact of Legal Changes

DiH
Restorative justice symbolizes a paradigm shift in enforcing criminal laws, right from focusing on penalizing the offenders to attending to mending the damages caused by crime while promoting reconciliation and restoration of relations within the society,
Sita Dewi Hapsari
doaj   +1 more source