Results 81 to 90 of about 14,830 (261)
Brewers: their Taxes and Relations with the Excise [PDF]
Journal of the Federated Institutes of Brewing, 1899 n ...
openaire +2 more sources
Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems
Business Strategy and the Environment, EarlyView.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
Tax debt: analysis concepts and impact on the socio-economic relations
Aspekti Publìčnogo Upravlìnnâ, 2016 This article reviews the tax debt in the context of actual problems of governance. It was determined that the tax debt is a nationwide problem, as the shortfall of budget revenues in the planned volumes of the causes of tax debt directly affects the ...
O. I. Yurieva
doaj +1 more source
Business Strategy and the Environment, EarlyView.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
Tax law system in the context of digitalization: problems and prospects
ПравоприменениеThe purpose of the article is to develop a criterion for structuring the branch of tax law relevant for the period of digitalization.The methodology of the study includes an analysis of regulatory acts of tax legislation regulating the legal regulation ...
O. I. Lyutova
doaj +1 more source
Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud +3 more
wiley +1 more source
Economics & Education, 2016 In the article ways of information visibility provision concerning tax relations of the enterprise in the system of accounting and financial report are investigated. It is substantiated that necessity of information disclosure about tax relations of the
Nataliia Shalimova, Halyna Kuzmenko
doaj
Food Waste Applications Beyond the West: Archetypes and Insights From China
Business Strategy and the Environment, EarlyView.ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong +2 more
wiley +1 more source
Convergence of systemic relations of tax law with other branches and sub‑branches of financial law
Russian Studies in Law and PoliticsBackground. The relevance of the study is due to the need for convergence of tax law with other legal systems of Russian law, which highlights the importance of this issue as a necessary condition for effective tax relations.
Kseniya D. Grezeva +5 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how stakeholder engagement, conceptualized as a boundary‐spanning organizational capability, interacts with firms' decarbonization strategies, in relation to climate action commitments (CACs) in voluntary initiatives.
David Tobón Orozco, Jose Pla‐Barber
wiley +1 more source