Results 111 to 120 of about 16,836 (304)

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

Business 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, Muhammad Jameel Hussain, Isaac Nana Akuffo, Ifeoma Rita Ezedebego, Ernest Ezeani   +4 more
wiley   +1 more source

Hellerstein publishes article on state tax obligations of online platforms

, 2021
Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein published Platforms: The Postscript in 100 Tax Notes State 1365 (2021) (with A. Appleby).
Communications and Public Relations, Office of
core   +1 more source

TAX CULTURE AND TAX OBLIGATIONS OF THE SEAFOOD IMPORT AND EXPORT COMPANY

REVISTA CIENTÍFICA MULTIDISCIPLINARIA ARBITRADA "YACHASUN", 2023
En el Ecuador existe un alto índice de evasión fiscal que a través de políticas que han logrado reducir significativamente este problema económico, sin duda tienen un gran impacto en el desarrollo social del país, es importante recalcar que los Impuestos son un aportes que todos los contribuyentes deben transferir al Estado.
Reyes-Miranda, Selene Michelle, Lucio-Pillasagua, Adela del Jesús   +1 more
openaire   +1 more source

Does the tax administration act sufficiently protect the taxpayers' right to privacy or provide the taxpayer with a right to be informed?

, 2014
Includes bibliographical references.This dissertation endeavours to establish whether the Tax Administration Act sufficiently protects the taxpayers' constitutional rights to privacy and right to be informed.
Britz, Jaco
core  

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley   +1 more source

THE TAX CULTURE, A SET OF VALUES AND ATTITUDES FOR COMPLIANCE WITH TAX OBLIGATIONS

REVISTA CIENTÍFICA MULTIDISCIPLINARIA ARBITRADA "YACHASUN", 2023
Cumplir con los pagos de manera constante dependerá de la cultura tributaria que disponga cada contribuyente, sin esta, es posible que los pagos de los impuestos no se reflejen como aportes al Estado, por lo cual, se impedirá una serie de contribuciones en obras que serán para el desarrollo de un pueblo, sin embargo, es importante fortalecer estas ...
Quimis-Plúa, Adriana Estefanía, Quiñonez-Cercado, Mónica   +1 more
openaire   +1 more source

How Prevalent is Tax Arbitrage? Evidence from the Market for Municipal Bonds [PDF]

Although tax arbitrage is central to the literatures on tax capitalization, implicit taxes, and even capital structure, there is little empirical evidence of the extent to which firms actually engage in tax arbitrage. This paper provides some evidence on
Merle Erickson, Edward Maydew, Austan Goolsbee   +2 more
core  

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

THEORETICAL CONSIDERATIONS ON INSOLVENCY AND JOINT LIABILITY ON TAX MATTERS [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
Romanian legislation stipulates incident in tax as a way of fighting outstanding tax debts in relation to certain conditionalities, the tax authorities can declare the insolvency of the debtor taxpayer and attracting joint liability of third parties on
POPEANGĂ VASILE NICOLAE
doaj  

Green Talk, Costly Walk: The Financial Cost of Greenwashing

Business 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