Results 91 to 100 of about 6,795 (262)

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

Barriers and Enablers of Circular Economy in Electrical and Electronic Equipment: A Systematic Literature Review

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

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

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, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

TAX BURDEN ON INCOME EARNERS IN EDO STATE, NIGERIA

Gusau Journal of Accounting and Finance
This study analyzes the tax burden on income earners in Edo State, Nigeria, with emphasis on the variation of tax obligations across income groups and the implications for compliance behavior and state revenue generation.
OGBEIDE ELOGHOSA IVIE, AMEDE FAITH OTIVBO   +1 more
doaj   +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

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

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

Examples of Reporting in the Single Tax Return of Tax Obligations Owed by Natural Persons for Non-Wage Income

CECCAR Business Review
The paper provides a series of examples on the method of reporting in the single tax return of non-wage income obtained by natural persons in 2025 and the tax obligations due.
Lucian CERNUȘCA
doaj   +1 more source

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

Single Return for 2025

CECCAR Business Review
The Order of the President of the National Agency for Fiscal Administration No. 7015/2024 provides the model, content, and instructions for completing the single return (form 212), by means of which individual taxpayers who earn extra-salary income ...
Lucian CERNUȘCA
doaj   +1 more source