Results 71 to 80 of about 2,987,809 (252)
National Tax Clinic Program: Annual Report 2022
We were drawn to the National Tax Clinic Program for many reasons. For some, it was to build a platform for students to experience working in tax practice.
Vitale, Connie (R15070) +4 more
core
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi +2 more
wiley +1 more source
This paper uses a theoretical perspective based on the ideas of Foucault, critical criminology, and rural criminology, to examine how social relations influenced tax evasion mechanisms in agriculture in the province of Córdoba, Argentina.
Antonella Comba
doaj +1 more source
ABSTRACT Reaching global net‐zero targets has become an urgent priority as businesses and nations face increasing pressure to reduce greenhouse gas emissions. Achieving carbon neutrality in manufacturing supply chains requires comprehensive systemic changes across business processes.
Vimal K. E. K. +5 more
wiley +1 more source
The formation and development trends of the tax advice in Russia
The article reveals the concept, stages and factors of the emergence of tax counseling in the Russian Federation. The work analyzes statistical data with official sites of RBC and the Chamber of Tax Consultants. The ways of optimization of the tax burden
T. V. Saprykina +2 more
doaj
Supply Chain Network, ESG Scores and Financial Performance
ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis +2 more
wiley +1 more source
Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems
ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley +1 more source
PENALTIES FOR VIOLATION OF THE TAX LEGISLATION
Tax offenses are a threat to society, because their growth decreases the ability of the state to make rational use of financial resources and provokes a relative instability in the economy and politics.
Marina Kobylatova, Elena Kusch
doaj
ABSTRACT Sustainability is widely framed as strategic, yet its relationship with financial brand value remains contested. We explain why prior research reports divergent results by distinguishing between activity‐based ESG metrics and customer perception‐based sustainability metrics and by theorising how each activates different value‐creation ...
Gabriela Salinas, Carmen Abril
wiley +1 more source
The Rule of Law in International Tax Relations [PDF]
This paper discusses the issue of rule of law in international tax relations. International tax relations refer to the relationship between countries in terms of substantive tax laws and tax administration.
Li, Jinyan
core +1 more source

