Results 41 to 50 of about 535,274 (248)

CRIMINAL RESPONSIBILITY OF TAXPAYERS AND OTHER TAX DEBTORS

open access: yesPravo, 2008
The author reviews questions which are related to criminal responsibility of taxpayers and other tax debtors, at least for two reasons: firstly, the expert literature does not give answers to some very important questions and secondly, the same questions
Miroslav Vrhovšek
doaj  

The Impact of Tax Awareness on Tax Compliance: Evidence from Vietnam

open access: yesJournal of Tax Reform
In Vietnam, tax authorities have implemented many initiatives to support administrative procedural reform with a taxpayer-centered approach, particularly the self-calculation, self-filing, and self-paying methods, where taxpayers are responsible for ...
Thuy Nguyen   +16 more
semanticscholar   +1 more source

Capitalizing on Criminal Justice [PDF]

open access: yes, 2018
The U.S. criminal justice system “piles on.” It punishes too many for too long. Much criminal law scholarship focuses on the problem of excessive punishment.
Jain, Eisha
core   +2 more sources

Cultivating Circularity: Harnessing Industry 4.0 and Stakeholder Engagement for a Sustainable Agrifood Future in Brazil

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem   +3 more
wiley   +1 more source

Advance, Spring 2011 [PDF]

open access: yes, 2011
News from the San Jose State University Record Clearance ...
San Jose State University, Department of Justice Studies,
core   +1 more source

Tax Enforcement for Gamers: High Penalties or Strict Disclosure Rules? [PDF]

open access: yes, 2009
This essay responds to Alex Raskolnikov’s proposal to replace the current federal income tax compliance regime with a two-track approach based on taxpayer choice.
Zelenak, Lawrence A.
core   +2 more sources

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman   +4 more
wiley   +1 more source

Green Talk, Costly Walk: The Financial Cost of Greenwashing

open access: yesBusiness 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

Stakeholding Through the Permanent Fund Dividend: Fitting Practice to Theory [PDF]

open access: yes, 2012
Alaska’s Permanent Fund Dividend (PFD) is the United States’ most significant, if not its only attempted, experiment with universal asset policies.
Griffin, Christopher L., Jr.
core   +3 more sources

Corporate Decarbonization via Technology and Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran   +2 more
wiley   +1 more source

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