Results 91 to 100 of about 971,278 (292)
THE ISSUE OF TAX SYSTEM AND LIABILITY FOR TAX VIOLATIONS
Juridical scientific and electronic journal, 2023 I.S. Bilousko, T.M. Shulha
openaire +1 more source
Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes
, 2010 A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama +5 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon +2 more
wiley +1 more source
, 2010 Book income is got from financial statement which is made based on financial accounting standard and taxable income is got from financial statement which is made based on income tax act.
Lim, Setiadi Alim, Setiadi Alim Lim
core +1 more source
Food Waste Applications Beyond the West: Archetypes and Insights From China
Business Strategy and the Environment, EarlyView.ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong +2 more
wiley +1 more source
THE DOCTRINE OF PIERCING OF CORPORATE VEIL
Iustinianus Primus Law ReviewPiercing the corporate veil (PCV) is a fundamental exception to limited liability in corporate law, ensuring that companies and associations remain separate legal entities—thereby protecting shareholders from personal liability—unless the corporate ...
Domagoj Rožac
doaj
Tensions in tax decision-making; the decision to not collect tax
, 2012 The Commissioner of Taxation is vested with the power to assess tax, and with the power to collect tax which is due and owing. However, the Commissioner and the responsible Minister also have a statutory power to not collect tax, thus creating an ...
Fisher, RK
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen +2 more
wiley +1 more source
Tax Salience, Voting, and Deliberation [PDF]
Tax incentives can be more or less salient, i.e. noticeable or cognitively easy to process. Our hypothesis is that taxes on consumers are more salient to consumers than equivalent taxes on sellers because consumers underestimate the extent of tax ...
Rupert Sausgruber, Jean-Robert Tyran
core +2 more sources
The child as a party to tax proceedings
Journal of Modern ScienceThere are two categories of entities in legal-tax relationships. These include tax authorities, the active party in the legal-tax relationship, and taxpayers, the passive party in the legal-tax relationship. While there is no ambiguity in identifying and
Ilona Szczepańska-Krekora
doaj +1 more source