Results 101 to 110 of about 16,836 (304)
A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley +1 more source
Preventing Unacceptable Tax Treaty Overrides
, 2022 Tax treaty overrides are improper, and something should be done about it. This was the conclusion and the recommendation of the Council of the Organisation for Economic Co-operation and Development (OECD) in 1989.
Elliffe, Craig
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Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
OFFSETTING – A METHOD OF SETTLING OBLIGATIONS OF LEGAL ENTITIES [PDF]
Offsetting is a specific method of settling mutual obligations, where the same persons are at the same time creditor and debtor one to another, and by means of which obligations are settled up to the smallest value.
Alin-Constantin Dumitrescu +1 more
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Tax exemption in brazilian companies: discussion about tax obligations
, 2023 Tax exemption in Brazilian societies can be defined as a legal dispensation from the payment of taxes, being of crucial importance for companies and individual taxpayers.
Lima, Francisco Varela de
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Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
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
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Single Fiscal Statement of the Individuals – A Solution of Simplifying Bureaucracy in Fiscal Field ? [PDF]
Ovidius University Annals: Economic Sciences Series, 2018 Reducing bureaucracy and corruption are aspects of tax compliance of taxpayers. Simplifyng tax fiscal statement obligations of the individuals by merging the 7 fiscal statement addressed to this category of taxpayers in a single statement seems a ...
Mogoiu Carmen Mihaela
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The Politics of Tax Administration: Evidence from Spain [PDF]
Does there exist a connection between the political power and the tax administration? In this paper, we offer empirical evidence from Spain that there exists.
Alejandro Esteller-More
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