Results 121 to 130 of about 2,987,809 (252)
Organizational Growth Reconsidered: A Systems‐Based Review and Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT Recent years have witnessed a significant increase in post‐ and degrowth research, which explores the social and ecological consequences of, and alternatives to, economic growth. To date, however, the debate has primarily occurred at the macroeconomic level, leaving a gap in our understanding of the role of organizational growth in a post ...
Swantje Freund +2 more
wiley +1 more source
MECHANISM OF TAX-PAYER’S LIABILITY IN REALIZATION OF THE BUSINESS GOAL DOCTRINE
Russian Journal of Economics and Law, 2013 Objective: to prove that the mechanism of business goal doctrine realization forms a new type of liability in tax relations. Methods: The methodological basis of the research is dialectics method allowing to reveal the properties of liability institution
S. P. Bortnikov
doaj
, 2014 Issues of international tax relations are a very important matter in the domain of international business. Double taxation of income and capital, administrative demands of crossborder tax relations, and from the point of view of tax authorities also ...
Lauschmann, Jindřich
core
Business Strategy and the Environment, EarlyView.ABSTRACT Against the backdrop of aligning digital expansion with green growth objectives, exploring effective financial support pathways for firms' digital–green synergistic transformation (DGST) holds significant theoretical and practical value. This study examines the impact, mechanisms, and heterogeneity of patent pledge financing on firms' DGST ...
An Pan, Puyu Mi, Yijiao Shi, Xunpeng Shi
wiley +1 more source
Tax Decentralisation and local Government size [PDF]
The aim of this paper is to re-examine the relationship between fiscal federalism and the size of local governments. Traditionally, the empirical studies have focused on the different accountability power of grants and local taxes, concluding that the ...
Paolo Liberati, Agnese Sacchi
core
Riding on a Pegasus: Is ‘Sustainability’ Still a Myth in Bangladesh's RMG Sector?
Business Strategy and the Environment, EarlyView.ABSTRACT Although a growing number of studies explore sustainability, the role of stakeholders and institutions in shaping environmental sustainability initiatives remains overlooked particularly from the upstream fashion supply chain contexts. Drawing upon the framework proposed by Lee, our study aims to fill this gap by examining the interplay ...
Taposh Kumar Roy +3 more
wiley +1 more source
The Circular Economy—A New Resilience Paradigm?
Business Strategy and the Environment, EarlyView.ABSTRACT The circular economy (CE) has traditionally been positioned as a central instrument of the sustainability paradigm. Yet escalating geopolitical volatility and supply chain fragility have elevated resilience to a parallel strategic imperative, and the conceptual integration of CE and resilience remains underexplored.
Julian Kirchherr, Felix Carl Schultz
wiley +1 more source
Corporate Tax Avoidance and Firm Value [PDF]
How do investors value managerial actions designed solely to minimize corporate tax obligations? Using a framework in which managers' tax sheltering decisions are related to their ability to divert value, this paper predicts that the effect of tax ...
Mihir A. Desai, Dhammika Dharmapala
core
Tax Compliance and Risk Management
The concept of tax compliance is as old as the tax itself, but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, the European Union and national
core +1 more source
The Three Musketeers of Coevolutionary Circular Design
Business Strategy and the Environment, EarlyView.ABSTRACT The transition from a linear to a circular economy necessitates systemic changes in product design, data sharing, and material flows. Applying a coevolutionary framework, this study shows how these three dimensions interact dynamically in circular economy transitions.
Katia Picaud‐Bello, Hervé Legenvre
wiley +1 more source