Results 71 to 80 of about 2,164,251 (328)

Taxes and tax administration: The courses of reform and certain tax control aspect [PDF]

, 2017
Vladimíř Vučković, Sanja Vučković, Milan Stefanovic   +2 more
openalex   +1 more source

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

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, Ying Wang, Grace Eghe‐Ikhurhe, Katie Hyslop   +3 more
wiley   +1 more source

The Design of Capital Income Taxation: Reflections on the Mirrlees Review [PDF]

This commentary reflects on the recommendations of the Mirrlees Review on tax reform with a special focus on capital income taxation. Regarding the alternatives of moving to a consumption based tax system, the commentary discusses the relative merits of ...
Keuschnigg, Christian
core  

Sustainability‐Oriented Innovation and Circular Economy Transitions: Evidence From the UK Textile and Clothing Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha, Narain Gupta, Deniz E. Yoruk, Vikas Kumar   +3 more
wiley   +1 more source

Understanding why collective action resulted in greater advances for tobacco control as compared to alcohol control during the Philippines' Sin Tax Reform: a qualitative study. [PDF]

BMJ Open, 2022
Hoe C, Weiger C, Cohen JE.
europepmc   +1 more source

Tax compliance under tax regime changes [PDF]

In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives.
Heinemann, Friedrich, Kocher, Martin G.
core  

The Moderating Role of Money Attitudes in the Relationship Between Personality Traits and Early Pension Withdrawal

Journal of Consumer Behaviour, EarlyView.
ABSTRACT This study examines how money attitudes moderate the relationship between personality traits and early pension withdrawal behaviour in the context of South Africa's new Two‐Pot retirement system. Drawing on structural equation modelling with data from over 5000 retirement fund members, whether Money Prudence and Money Anxiety condition the ...
Paul Prinn Nixon, Evan Gilbert
wiley   +1 more source

Which Families Benefited from the Recent Personal Income Tax Reform in Taiwan: Evidence from the Administrative Data. [PDF]

J Fam Econ Issues, 2022
Chou JT, Fu CH.
europepmc   +1 more source

Taxes and the valuation of dividends: a study of dividend announcements in Germany [PDF]

This paper investigates the impact of the 2001 tax reform in Germany on dividend announcement returns. With this major tax reform, the full imputation system was replaced by the half-income system, which had a significant impact on the relative taxation ...
Haesner, Christian, Schanz, Deborah
core  

Trends and Insights in Arab Audit Research: A Bibliometric Exploration

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.
ABSTRACT This study employs bibliometric analysis to investigate audit research trends across five Arab countries—Jordan, Saudi Arabia, Egypt, Tunisia and the United Arab Emirates—each reflecting distinct sociopolitical, economic and legal contexts.
Zouhour Ben Hamadi, Peter Ghattas
wiley   +1 more source