Results 71 to 80 of about 47,364 (305)
Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +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
Environmental and wider economic implications of modifications to environmental tax reform
, 2002 The most common definition of Environmental Tax Reform (ETR) is the use of the revenue from environmental taxes to reduce distortionary labour taxes. However, the PETRAS project has shown that there are a number of social and political impediments to ...
Clinch, J. Peter, Dunne, Louise
core
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
The Dynamic Process of Tax Reform [PDF]
The tax reform literature, pioneered by Guesnerie [1977], uses static models but views tax reform as a dynamic process, i.e., as a policy-maker implementing incremental reforms over time.
Alan Krause
core
Business Strategy and the Environment, EarlyView.ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su +3 more
wiley +1 more source
Фінансово-кредитна діяльність: проблеми теорії та практики, 2019 The tax reforms in Ukraine last a long time but do not lead to the desirable results. It actualizes the research of mistakes and wrong managerial decisions.
V. Fedosov, O. Tymchenko, V. Babichenko
doaj +1 more source
, 2017 Testimony before the U.S. Senate Committee on Finance Hearing on International Tax Reform, October 3, 2017. Objectives for Tax Reform Tax reform should maintain or enhance our tax system’s current level of progressivity in distributing tax burdens ...
Shay, Stephen
core
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Tax reform, tax shifting and enterprise innovation
Technological and Economic Development of EconomyFiscal and tax policies, as important forms of government regulation and control of the economy, have a profound impact on both macroeconomics and microeconomics and have been widely studied by scholars.
Rang-Kun Qi, Zhuang Xiong, Yuriy Bilan
doaj +1 more source