Results 141 to 150 of about 64,063 (291)
REGULATION OF THE INCOME TAX OF MICROENTERPRISES [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieEntities 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
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Tax avoidance revisited: exploring the boundaries of anti-avoidance rules in the EU BEPS context [PDF]
, 2016 Analysis of Belgian anti-avoidance rules in tax ...
Peeters, Bart
core +1 more source
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions
Business Strategy and the Environment, EarlyView.ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano +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
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Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
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 +1 more
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Pengaruh Pemeriksaan Pajak, Pengenaan Sanksi Pajak Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UKM Yang Terdaftar Di KPP Pratama Karanganyar [PDF]
, 2014 The purpose of this study is to know whether tax audit, tax sanction and tax knowledge have a significant impact on SME’s tax payer’s compliance either partially or simultaneously. Data were obtained from questionnaires completed by respondents listed in
, Drs. M. Abdul Aris, M.Si +1 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 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 +2 more
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