Results 151 to 160 of about 5,489 (300)

Transfer pricing model for tax payers and tax administrators

open access: yes, 2011
The analysis of theoretical and empirical researches on transfer pricing was performed in the dissertation. This analysis enabled to distinguish the main transfer pricing areas and to define and supplement the transfer pricing concept. Based on the transfer pricing researches performed by foreign scientists and transfer pricing legislation the transfer
openaire   +1 more source

Factors Affecting the Tax Compliance Level of the Tax Payers

open access: yesProceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020), 2020
Ni Kadek Pradnya Widiarini   +6 more
openaire   +1 more source

Monetary and Fiscal Policy Interaction: What is the Role of the Transaction Cost of the Tax System in Stabilisation Policies? [PDF]

open access: yes
In the theory of monetary and fiscal policy interaction, the assumption of Ricardian households isolates the determinants of fiscal policy instrument from the price stabilization policies carried out by the central bank.
Panagiotis Chronis, Aspassia Strantzalou
core  

The impact of tax audit on improving the compliance of tax payer: the case of jimma city administration revenue authority office

open access: yes, 2020
The major objectives of this study was impact of tax audit on improving The compliance of tax payer a case study of Jimma city administration revenue authority office .The study specifically sought the effect of Probability of being tax audit ...
Jara Nasir
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

Faktor yang Mempengaruhi Kesadaran Wajib Pajak PBB (Pajak Bumi dan Bangunan)

open access: yes, 2013
This study aims to determine what factors affect the taxpayer awareness PBB in Medan with respondent of people living in Housing Environment Simalingkar XXII.
Syahputri, Mimmy Sari
core   +1 more source

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui   +1 more
wiley   +1 more source

Tax system and tax reforms in India [PDF]

open access: yes
This paper is part of a wider research on South-East Asia countries' taxation carried on under the supervision of. V. Tanzi. India is a federal republic and a big, highly populated and poor country, which however since some years has entered the catching
Fraschini, Angela, Bernardi, Luigi
core  

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

Global Energy Corporations and Climate Change: The Role of Formal and Informal Institutions in Shaping Climate Change Risk Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley   +1 more source

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