Results 71 to 80 of about 24,793 (311)
, 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
Business 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
Business 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
Business 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
Jurnal 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
Business 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
Law: 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]
SSRN 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 ...
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Chemie 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
Profita, 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