Results 131 to 140 of about 5,489 (300)

REGULATION OF THE INCOME TAX OF MICROENTERPRISES [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Entities owe profit tax or microenterprise income tax, direct taxes applied on the income earned. A microenterprise income tax payer is a legal entity that opts and fulfills a series of conditions, the most important being the turnover, which must ...
CIUMAG MARIN, CIUMAG ANCA
doaj  

Tax Policy and the News: An Empirical Analysis of Taxpayers' Perceptions of Taxrelated Media Coverage and its Impact on Tax Compliance

, 2013
The present study addresses the question of how taxpayers' perceptions of government and tax authorities are influenced by media coverage. The effect that national political topics, such as tax legislation and the expenditure of tax revenues, have on the
Kasper, Matthias, Kogler, Christoph, Kirchler, Erich   +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

Arieratele înregistrate de persoanele fizice din România

Revista Transilvană de Ştiinţe Administrative, 2020
In this article I wanted to analyze the level of the amounts due and unpaid by individual taxpayers at the legal payment deadline, as well as the amounts that are collected by enforcement by the Romanian tax authorities.
Andrei Ioan Haas
doaj  

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

Los precedentes en nuestro ordenamiento jurídico: su regulación y emisión en materia tributaria

Thēmis, 2013
Binding precedents are a tool that not only sustains legal certainty and the right to equality,but also is a unifying path between substantial criteria that is to be applied on similar cases.
María Eugenia Caller Ferreyros, Regina Ruiz Reyna Farje   +1 more
doaj  

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK

Jurnal Riset Akuntansi dan Bisnis Airlangga, 2018
This study is to determine the influence of factors that comply with taxpayer compliance in paying taxes. The variables are sunset policy, tax amnesty, tax sanction, tax awareness, knowledge and understanding about taxes, and tax service as ...
Listyowati, Yuli Chomsatu Samrotun , Suhendro   +2 more
doaj  

Tax problems of the non-profit organisation ? payer of value added tax

, 2011
This thesis deals with the problems of corporate income tax and tax value added by a legal person, which was not founded for the purpose of business. In the first section of the theoretical part I first focused on the meaning of a non-profit organization.
FICOVÁ, Andrea
core  

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +1 more source