Results 131 to 140 of about 1,702,303 (280)

FROM SOCIAL POLICY TO TAX POLICY. RETURN TO THE PAST

open access: yesВестник университета, 2017
The article discusses changes made in the system of obligatory social insurance, the inclusion of obligatory social insurance payments to the Tax code of the Russian Federation, consolidation of the tax authorities control functions.
L. Kramarenko, A. Lukashevich
doaj  

The Impact of Sustainability Orientation and Sustainability Challenges in SME Responses to Institutional Support

open access: yesBusiness 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

The Taxation of Mining Payments to Traditional Owners: An Unfair Blunt Tool?

open access: yes, 2014
An aspect of taxation law that receives little attention is the taxation of payments made by mining companies to Indigenous owners in return for the exploration and mining rights to their traditional lands.
Cassidy, JA
core  

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

open access: yesBusiness 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

Corporate and Personal Income Tax Declarations [PDF]

open access: yes
Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed.
Laszlo Goerke
core  

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

open access: yesBusiness 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

[News Clip: Poll tax]

open access: yes, 1960
Video footage from the WBAP-TV television station in Fort Worth, Texas, to accompany a news story about Fort Worth Jaycees setting up a trailer downtown to collect poll tax ...
WBAP-TV (Television station : Fort Worth, Tex.)
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

Earmarking Taxation and Compliance: Some Evidence from Car Ownership in Italy

open access: yesEconomies
This study focuses on tax evasion within the framework of earmarking taxation, specifically focusing on the evasion of car ownership taxes. We utilize a unique and extensive micro-database that combines information on regular payments of the tax due ...
Lory Barile   +3 more
doaj   +1 more source

Income Tax Liability Of Terminal Payments

open access: yes, 1974
(1974) 1 (1) JMCL  5   Income Tax Liability Of Terminal Payments – Jaginder Singh ...
Singh, Jaginder
core  

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