Results 141 to 150 of about 3,110 (302)
Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities [PDF]
Revista Romana de Economie, 2010 The paper aims to provide a panoramic view of the dynamics of tax evasion in Romania, reflected in terms of fiscal inspection activities. The author used the official data published by the institutions with attributions on the line of identification and ...
CORINA-MARIA ENE
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad +2 more
wiley +1 more source
Israel's repeal of a sweet beverages tax harms public health. [PDF]
Front Public Health, 2023 Kamin-Friedman S +2 more
europepmc +1 more source
Enhancing Tax Compliance through Improved Tax Service Quality and the Enforcement of Tax Sanctions"
Jurnal Ilmiah Akuntansi KesatuanThis study aims to empirically examine the influence of service quality improvement and the implementation of tax sanctions on the tax compliance of individual taxpayers at KPP Pratama Jakarta Pluit. Data was collected from 96 respondents using a Convenience Sampling technique, where respondents were selected based on chance and were registered at KPP ...
Ruyat Turyana +1 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui +1 more
wiley +1 more source
Determinants of Taxpayer Compliance: An Integrative Approach
Jurnal AkuntansiThis study investigates the effects of tax rate policy, the implementation of PMK 66/2023, and tax sanctions on taxpayer compliance, with tax socialization as a moderating variable. Tax compliance plays a critical role in sustaining state revenue, making
Awaludin, Ronny Andesto
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
Consumers' Intention to Use Circular Business Models: A Configurational Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg +4 more
wiley +1 more source
International Journal of Business, Law and Political ScienceThe purpose of this research is to study the influence of tax socialization, tax incentives, tax sanctions and trust in taxation institutions on taxpayer compliance, as well as the moderating role of trust in taxation institutions in strengthening the influence of tax socialization, tax incentives, and tax sanctions on taxpayer compliance.
Durrotul Mufidah, Syaiful Syaiful
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source