Results 71 to 80 of about 24,793 (311)

Tax Reform Discourse

open access: yes, 2018
32 Virginia Tax Review 205 (2012)Our tax system is supposed to serve the public good by fairly raising the revenue that we need to fund public expenditures -- for example, the common defense, social safety net programs such as Social Security and Medicare, etc. But the tax reform debate has shifted away from discussing how best to distribute the burden
openaire   +2 more sources

International Cooperation and Corporate Strategies: Accelerating Corporate Energy Transitions in Emerging Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs ...
Emmanuel A. Morrison   +3 more
wiley   +1 more source

Navigating Multilevel Environmental Pressures and Harnessing Digital Transparency as a Catalyst for Sustainable Innovation: Pathways to Enhanced Environmental Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how firms leverage sustainable innovation propensity and digital sustainability transparency as strategic resources to navigate multilevel environmental pressures and achieve environmental and innovation performance.
Li Zheng   +4 more
wiley   +1 more source

Biodiversity Credits: An Overview of the Current State, Future Opportunities, and Potential Pitfalls

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Biodiversity credits are an emerging vehicle for pro‐environmental financing, yet much uncertainty remains around how and when they could boost biodiversity conservation. Here we define what biodiversity credits are and explore impact pathways through a proposed theory of change. Based on evidence from 34 pilot projects and a review of lessons
Sven Wunder   +16 more
wiley   +1 more source

MENYONGSONG TAX REFORM 2001: KHUSUS PAJAK PENGHASILAN

open access: yesJurnal Akuntansi dan Keuangan, 2000
In Indonesia, taxes take a significant part in both budgeter and regulatory functions. The first function of taxes at last put them as a primary mechanisms or tools for the government to make the highest income from taxes.
Yenni Mangoting
doaj  

Interrogating the Economic, Environmental, and Social Impact of Artificial Intelligence and Big Data in Sustainable Entrepreneurship

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Artificial intelligence and big data are increasingly being integrated into sustainable entrepreneurship practices. Yet, conventional literature often neglects to critically examine their economic, environmental, and social implications. We conducted a systematic literature review to understand when, how, and for whom artificial intelligence ...
Nathanael Ojong
wiley   +1 more source

Avoidance of Double Taxation in the Area of Income Tax in Latvia

open access: yesLaw: Journal of the University of Latvia, 2019
The article is dedicated to the experience of preventing double taxation in the Republic of Latvia, the area of income tax. This topic is made relevant by the tax reform implemented in 2018.
Jānis Lazdiņš, Kārlis Ketners
doaj   +1 more source

Tax-Tariff Reform with Costs of Tax Administration [PDF]

open access: yesSSRN Electronic Journal, 2007
As is broadly recognized, the straightforward application of the Diamond-Mirrlees (1971) production efficiency theorem implies that when lump-sum taxation is not available, then it is optimal for the government in a small open economy to rely on taxes on the net demand of households rather than on border taxes to finance its resource requirements ...
openaire   +5 more sources

Ecologic and Economic Evaluation of Combined Methanol Synthesis from CO2 and Biotechnological Upgrading to Value Products. Part 1: Environmental Impact

open access: yesChemie Ingenieur Technik, EarlyView.
The combination of methanol synthesis and biotechnological upgrading to value‐added products still faces some challenges in order to achieve a positive environmental impact and thus the goal of synergetic development of biotechnological and chemical processes.
Mehran Taherkhani   +3 more
wiley   +1 more source

ANALISIS PENGARUH KEBIJAKAN EKSEKUTIF TERHADAP KEPATUHAN WAJIB PAJAK SEBAGAI UPAYA MENDONGRAK PENERIMAAN NEGARA

open access: yesProfita, 2019
The accountability of the government in spending tax revenues and tax administration reform may influence tax payer’s compliance. The study is mainly intended to discover whether or not this phenomenon exists in the case of Indonesia.
Dito Aditia Darma Nasution
doaj   +1 more source

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