Results 141 to 150 of about 5,489 (300)
Efficiency of Tax Administration Procedures
ACROSSThis paper analyses the tax administration procedures and their importance in order to ensure the functionality of the tax system. A special role is placed on the analysis of the methods of ensuring the performance of the State Tax Service (SFS) in ...
Corina BULGAC, Mihail STRATULAT
doaj
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
A Tax On Work For The Elderly: Medicare As A Secondary Payer
Medicare as a Secondary Payer (MSP) legislation requires employer-sponsored health insurance to be a primary payer for Medicare-eligible workers at firms with 20 or more employees. While the legislation was developed to better target Medicare services to
Gopi Shah Goda, Sita Slavov, John Shoven
core
The effect of tax compliance strategies expenditure on government tax revenue in Kenya [PDF]
, 2018 This study endeavored to establish the effects of tax compliance strategies expenditure on government tax revenue. The specific objectives of the study were to: establish the effect of tax payer education expenditure on tax revenue, determine the effect ...
Nyakundi, James Barare
core
Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
Research into the appeal of tax administration system for a tax-payer: theoretical aspects
, 2012 В статье рассматривается проблема исследования привлекательности системы налогового администрирования с позиций налогоплательщика. Представлен анализ международного опыта по вопросу исследования привлекательности системы налогового администрирования ...
Naidenov, A. S. +3 more
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This study discusses the effects of tax audits and tax collections on increasing corporated tax payer compliances at KPP Pratama Pasar Rebo East Jakarta (2017-2020), which aim to test and analyze effects of tax audits and tax collection on increasing ...
Elly Rasyid +2 more
core +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
COUNTERACTING TAX EVASION IN MALAWI: AN ANALYSIS OF THE METHODS AND A QUEST FOR IMPROVEMENT
Tax Evasion is one of the major problems that Tax Administrations face the world over. This is however more pronounced in Developing countries. Tax Evasion is defined in this paper as the act of illegally paying less taxes (or not paying at all) than the
Chiumya, Chiza
core
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source