Results 41 to 50 of about 98,230 (250)
Corporate Decarbonization via Technology and Management
Business 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
Taxpayer’s Religiosity, Religion, and the Perceptions of Tax Equity: Case of South Korea
Religions, 2018 The purpose of this study is to investigate the effect of religiosity and religion on tax equity. Most prior studies have argued that higher taxpayers’ religiosity reduces tax evasion and increases the level of tax morale. Various studies have also
Byung Wook Jun, Sung Man Yoon
doaj +1 more source
Voluntary tax compliance behavior of individual taxpayers in Pakistan
Financial Innovation, 2021 Governments settle their financial obligations and pay for the public expenditures largely through finances generated from taxes. For many developing countries like Pakistan, the state authorities are still having difficulty to achieve tax compliance ...
Ibn e Hassan, Ahmed Naeem, Sidra Gulzar
doaj +1 more source
Exploring the Morality of Tax Morale
Journal of Community & Applied Social PsychologyABSTRACTTax morale, commonly measured as a moral evaluation of cheating on taxes, is important for shaping policy to increase voluntary compliance. Although tax morale is commonly understood as citizens' moral responsibility to pay taxes, there is a dearth of empirical research on whether and how differences in basic morality shape tax morale.
Žiga Puklavec +3 more
openaire +2 more sources
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 +5 more
wiley +1 more source
Water stress: Opportunities for supply chain research
Production and Operations Management, EarlyView., 2023 Abstract Driven by climate change and overuse, water stress is a worsening sustainability concern that threatens businesses and communities across the globe. Leading global organizations such as the United Nations have expressed an urgent need for sustainable water management strategies across nations and economies.
Dustin Cole +4 more
wiley +1 more source
THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR [PDF]
Annals of the University of Oradea: Economic Science, 2012 The present paper focuses on the analysis of tax compliance behavior from the tax morale standpoint. We grounded our research on the idea that empirical studies constantly invalidating the assumptions of theoretical models of tax evasion show there are ...
Nichita Ramona-Anca +1 more
doaj
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
Assessment of fiscal effort and voluntary tax compliance in Peru
Revista Finanzas y Política Económica, 2020 This study examines the fiscal effort and voluntary compliance in the payment of taxes in Peru, given that in 2014, the Peruvian economy collected only 52.8% of its total tax potential.
Aldo Fabricio Ramirez-Zamudio +1 more
doaj +1 more source
The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez +4 more
wiley +1 more source