Results 81 to 90 of about 220,449 (278)
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
Simplified Tax Procedures in the New Tax Ordinance Act in Poland
Public Governance, Administration and Finances Law Review, 2018 The purpose of this article is to indicate the need to simplify typical tax procedures but also to explain how it could be done. The discussed issues are based on proposed provisions provided in the draft of the New Tax Ordinance Act prepared by the ...
Leonard Etel, Mariusz Popławski
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
ZBYCIE RZECZY RUCHOMEJ OBCIĄŻONEJ ZASTAWEM SKARBOWYM (ZAGADNIENIA WYBRANE)
Zeszyty Prawnicze, 2016 Alienation of a Movable Asset Encumbered with Tax Lien Summary The article deals with selected problems referring to executive proceedings in administration in case of alienation of a movable asset encumbered with tax lien.
Grzegorz Jędrejek
doaj +1 more source
TAX CONTROL PROCEDURES DURING MARTIAL LAW
International scientific journal "Internauka", 2021 Daniil Trashkalov, Tetiana Shulha
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
PEMERIKSAAN PAJAK DAN PERANANNYA PADA KEPATUHAN WAJIB PAJAK DAN PETUGAS PAJAK
Jurnal Ekonomi Akuntansi dan Manajemen, 2015 Self assessment system is considered as effective, if the transparency and law enforcement are becoming essential issues. The law enforcement may be operated through the examination of tax.
Whedy Prasetyo
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
Inheritance tax in Republic in Serbia [PDF]
Ekonomija: teorija i praksa, 2019 In legal terms, inheritance implies the distribution of a deceased person's inheritance to his/her inheritors. The division of inherited goods is done in accordance with the prescribed legal norms.
Vasiljković Jovana, Krstinić Dalibor
doaj
COMBATING TAX AVOIDANCE: EU AND GREEK MEASURES FOR FAIR CORPORATE TAXATION
Baltic Journal of Legal and Social SciencesTax avoidance refers to the practice of aggressive tax planning aimed at artificially reducing tax liabilities by exploiting weaknesses in national and international tax systems.
Constantinos Challoumis +1 more
semanticscholar +1 more source