Results 161 to 170 of about 5,489 (300)
Consumers' Intention to Use Circular Business Models: A Configurational Analysis
ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg +4 more
wiley +1 more source
Some aspects of tax planning of the value added tax payer
The article considers tax planning by a value-added tax payer in the context of (a) registration of tax invoices/adjustment calculations in the Unified Register of Tax Invoices; (b) suspension of registration of tax invoices/adjustment calculations in the Unified Register of Tax Invoices; (c) refusal to register tax invoices / adjustment calculations ...
openaire +1 more source
Conflicts in determining the residential status of a natural person - tax payer
Розглянуто проблематику визначення резидентського статусу фізичної особи – платника податку на доходи фізичних осіб. Рекомендовано застосування авторського підходу щодо визначення резидентського статусу платника податку на основі критерію податкового ...
Dibrova, E., Діброва, О.Л.
core
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Tobacco, Taxation, and Cancer: Combating India's Oral Cancer Epidemic. [PDF]
Nagar A, Singh V.
europepmc +1 more source
The Office of the Tax Ombudsman and the Protection of the Rights of Tax Payers: An Appraisal
The Parliament of Tanzania on 13th June 2019 passed the Finance Act 2019 which came into force on 1st July 2019. The Act amended the Tax Administration Act, Cap 438 of 2019, R.E. 2023, to establish an office known as the Tax Ombudsman Service. This Office is established within the Ministry of Finance and Planning.
openaire +2 more sources
Washington State Surplus, Creating a Larger Return on Investment of Tax Payer Dollars
The topic of this study is Washington State vehicle surplus and whether a higher yield on tax payer investment in the purchase, sale and use of state motor vehicles can be achieved.
Richmond, Michael S.
core
Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley +1 more source
Corporate Profits and the Health of Americans. [PDF]
Biglan A, Prinz RJ, Fishbein DH.
europepmc +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source

