Results 81 to 90 of about 511,108 (290)
Journal of Modern ScienceAmong the forms of public assistance of a passive nature are tax concessions and exemptions. A given form of aid can be of liquidity support, rescue and restructuring and pro-development nature for the enterprise.
Ewa Golec +4 more
doaj +1 more source
Kebijakan Pemungutan Pajak Bumi dan Bangunan di Desa Mrandung Kecamatan Klampis Kabupaten Bangkalan
Asketik, 2018 Land and building tax is a local tax that has been transferred from the central to the regions since the issuance of PDRD Regulation No. 28/2009. The village is one of the institutions authorized as a collecting officer of PBB and is required to carry ...
Hakip, Nihayatus Sholichah
doaj +1 more source
Pengaruh Penerapan Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak (Survey Terhadap Kantor Pelayanan Pajak Pratama Bandung Bojonagara) [PDF]
, 2010 Efforts through programs and activities of tax administration reform are realized through the implementation of modern tax administration system is intended to encourage taxpayer compliance.
Agustina, L. (Lidya) +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
Tax Asymmetries and Corporate Income Tax Reform [PDF]
This paper investigates the impact of tax asymmetries (the lack of full loss offsets) under current corporate income tax law and a stylized tax reform proposal.
Saman Majd, Stewart C. Myers
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Business Strategy and the Environment, EarlyView.ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao +4 more
wiley +1 more source
Windsor and Its Discontents: State Income Tax Implications for Same-Sex Couples [PDF]
, 2014 In United States v. Windsor, the Supreme Court struck down section three of the federal Defense of Marriage Act. Shortly thereafter, the Internal Revenue Service issued a ruling under which all married same-sex couples will be treated as married for ...
Mir, Haniya H.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions
Business Strategy and the Environment, EarlyView.ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano +3 more
wiley +1 more source
Die kroatische Mehrwertsteuer: Ursprüngliche Intention, legislative und administrative Fehlentwicklungen [PDF]
, 2009 This paper analyzes the Croatian legislation on Value Added Tax (VAT) during the period 1995-2008. First, we describe the most important VAT reforms. We show that the preferential tax treatment of particular products and industries fails to reach the tax
Lončarević, Branka +2 more
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