Results 161 to 170 of about 939,866 (291)

CONCEPT OF TAX OBLIGATION OF A NATURAL PERSON – TAX PAYER

open access: yesJuridical scientific and electronic journal, 2022
openaire   +1 more source

Funding Universal Service Obligations with an Essential Facility: Charges vs. Taxes and Subsidies [PDF]

open access: yes
This paper compares three schemes for funding Universal Service Obligations in network industries with an essential facility: an uplift to the network access charge, the establishment of a Universal Service (US) fund financed through a lump-sum tax and a
Poudou, J.-C.   +3 more
core  

Sustainability Challenges to the Steel Industry in a Developing Country: Sanctions and Security Issues at the Forefront

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad   +2 more
wiley   +1 more source

Do Big Data Analytics and Artificial Intelligence Enhance Corporate Sustainability? The Moderating Roles of Regulation and Management Support

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the effects of big data analytics (BDA) and artificial intelligence (AI) on corporate sustainability performance, specifically investigating the influence of regulatory pressure and top management support. Utilizing hierarchical regression analysis on questionnaire data from 220 Chinese manufacturing firms, we find that both BDA and
Mandella Osei‐Assibey Bonsu   +2 more
wiley   +1 more source

The Implementation of Tax Review as a Basis for Evaluating the Fulfillment of Tax Obligations

open access: yesInternational Journal of Economics and Management Research
PT. X is a business field in the field of pharmacy or medicine. In carrying out their tax obligations formally and materially in the aspects of Income Tax Article 21, Income Tax Article 25 and VAT Periodic Returns, there are still mistakes when fulfilling these tax obligations. Errors are contained in the obligations of Income Tax Return Article 21 and
openaire   +1 more source

Back to Nature or Technology to the Rescue? Climate Managers' Preferences for Investment in Carbon Dioxide Removal

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms are increasingly looking into carbon dioxide removal (CDR), a set of options to take past emissions of greenhouse gases out of the atmosphere. Often two basic categories of CDR are distinguished: nature‐based solutions, such as planting trees or restoring wetlands, and technology‐based solutions, such as various forms of carbon capture ...
Sabrina Mili   +3 more
wiley   +1 more source

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav   +4 more
wiley   +1 more source

Asymmetric obligations [PDF]

open access: yes
We use a laboratory experiment to investigate the behavioral effects of obligations that are not backed by binding deterrent incentives. To implement such expressive law' we introduce different levels of very weakly incentivized, symmetric and asymmetric
Riedel, Nadine   +1 more
core  

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