Results 121 to 130 of about 7,586,639 (252)
5½ Problems with Legal Positivism and Tax Law
, 2017 This essay is a reply to the famous paper by John Gardner: Legal Positivism: 5½ Myths and the more recent paper by John Prebble: Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules.
Bogenschneider, Bret
core
Evidence of Violations of Taxpayers Rights in Tax Investigation in View of Judicial Decisions
International Journal of Public Finance, 2016 The aims of tax audit are checking up the accuracy of the tax that must be paid, fixing and supplying them. With tax analysis, exactitude of taxpayer’s declaration is investigated, determined and obtained.
Burak PINAR
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley +1 more source
The U.S. – Poland Income Tax Treaty
The article deals with the U.S. program of renegotiating all the U.S. income tax treaties including the 2013 tax treaty between the U.S. and Poland. The Author discusses reasons why almost a decade later, neither of these treaties has been ratified by ...
Smiley, Stafford
core +1 more source
Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud +3 more
wiley +1 more source
Indonesia - The 2016 Tax Amnesty Law : Unveiling Beneficial Owners?
, 2017 This article seeks to establish the link between the rules on data and information management in the 2016Indonesian Tax Amnesty Law and efforts to unveil beneficial ownership.
Nugroho, Adrianto Dwi
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT SMEs in developing economies operate under persistently volatile environments where economic instability, regulatory uncertainte and technological disruptions threaten their survival. Here, sustainability shifts from long‐term environmental or socioeconomic performance to strategic resilience.
Edet Okon +2 more
wiley +1 more source
Constructing Compliance: Game-Playing, Tax Law and the Regulatory State� . [PDF]
, 2007 Taxation is key to the character and functioning of the state, economy and society. Its effectiveness and the levels of compliance greatly depend on acceptance by citizens of its legitimacy.
Picciotto, Salomone
core
Food Waste Applications Beyond the West: Archetypes and Insights From China
Business Strategy and the Environment, EarlyView.ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong +2 more
wiley +1 more source