Results 71 to 80 of about 237,392 (309)

Global Energy Corporations and Climate Change: The Role of Formal and Informal Institutions in Shaping Climate Change Risk Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley   +1 more source

Framing Taxes as Losses: A Phenomenological Study of Mental Accounting and Compliance Behaviour in Indonesia

Nauki o Finansach
Aim: This study examined how taxpayers perceive and manage their tax liabilities through an accounting mental approach. Methodology: Employing a phenomenological approach, the authors conducted in-depth interviews with tax consultants and clients ...
Muhammad Abdil Aziz, Fidiana Fidiana
doaj   +1 more source

Legal nature of a planning fee in the light of judicial decisions of administrative courts which were made before and after an entry into force of the Public Finance Act of 27 August 2009

Prawo Budżetowe Państwa i Samorządu, 2019
This publication aims at presenting an issue of the legal nature of the planning fee and an assessment of a potential application of the relevant provisions of the Tax Law Act in this regard.
Anna Miernik
doaj   +1 more source

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley   +1 more source

COMPARATIVE ANALYSIS OF TAX EVASION BETWEEN MOLDOVA AND ROMANIA [PDF]

Annals of the University of Petrosani: Economics, 2015
Tax evasion is actually failure by the taxpayer, tax liabilities. And the negative effects of this are felt directly on the level of tax revenue receipts, causing major distortions in the functioning of the market mechanism.
OANA-CARMEN RĂVAŞ
doaj  

The Conceptual Principles of Identifying the Tax Object for Income Tax in the Context of Digital Transformation [PDF]

Облік і фінанси
Using modern technologies such as artificial intelligence, machine learning, blockchain, and cloud platforms increases the accuracy and efficiency of accounting data processing, and therefore the transparency of financial reporting indicators.
Hanna Kovtseniuk
doaj   +1 more source

Evaluating the Extent and Nature of ‘Envelope Wages’ in the European Union: A Geographical Analysis [PDF]

, 2009
To evaluate the spatialities of the illegal wage practice where employers pay their declared employees both an official declared wage and an undeclared ‘envelope’ wage so as to avoid tax liabilities, a 2007 survey conducted in 27 European Union (EU ...
Williams, Colin
core   +1 more source

Innovation‐Led Sustainability in the Agri‐Food Sector: Evidence From the Global Food and Beverage Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo, Domizia Vescovo, Riccardo Censi, Roberto Ruggieri, Donatella Restuccia, Paola Campana   +5 more
wiley   +1 more source

Treasury expert and an estimation of an obliged person’s assets which is delivered in the enforce-ment of tax claims

Prawo Budżetowe Państwa i Samorządu, 2019
This article is dedicated to selected issues relating to an institution of a tax expert. This institution is regulated by the Act on enforcement proceedings in the administration.
Ireneusz Nowak, Joanna Wyporska-Frankiewicz   +1 more
doaj   +1 more source

Tax Liability for Wage Theft

, 2018
This paper shows how, under existing tax law, illegal wage underpayment by an employer (sometimes called “wage theft”) may generate employer tax liability for unreported income or disallowed business expense deductions. Given that the tax authority needs information from the underpaid worker to prove such liability, the paper identifies two ways that a
openaire   +4 more sources