Results 161 to 170 of about 3,110 (302)

ANALYSIS OF THE IMPLEMENTATION OF THE POLICY PP 36/2017, PMK-165 2017 POST FORGIVENESS TAX (POST-TAX AMNESTY )

open access: yes, 2018
Taxes are the most important factors for the state finances to guarantee the continuity of national development without depending on natural resources and foreign aid.
Suparmin, Suparmin
core   +1 more source

Innovating for Net‐Zero: Collaborative and Digital Decarbonisation Strategies in Sunset Industries' Global Value Chains

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal   +6 more
wiley   +1 more source

Fine as a financial sanction for violating tax laws

open access: yes, 2018
У статті досліджено питання дотримання законності в сфері сплати податків та застосування покарання, зокрема, штрафу, як санкції за порушення податкового законодавства.
Shakirova Olena Vadymivna   +3 more
core  

Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz   +3 more
wiley   +1 more source

Trust and Transformation: Institutional Complexity in Carbon Market Adoption in Emerging Economies' Land‐Based Private Sectors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite global commitments under the Paris Agreement, empirical evidence on the involvement of the land‐based private sector of emerging economies in carbon trading remains limited. The study analyses how behavioural factors and institutional complexities influence the involvement of the land‐based private sector in carbon trading in Indonesia.
Iis Alviya   +3 more
wiley   +1 more source

Imposing an Additional Amount of Tax in a System of the Goods and Services Tax (1993-2005)

open access: yes, 2019
Since the introduction of a new tax system in 1993 most decisions about whether something is taxable and what is the extend to which it should be taxed has been transferred to the taxpayers.
Duda, Michalina
core  

Tax Compliance Intention : Experimental Analysis Towards Belief, Feeling, and Attitude [PDF]

open access: yes, 2016
Taxes are the largest source of tax revenue today, but the realization of tax revenue has not been optimal. Various government policies have been implemented but not yet unable to improve taxpayer compliance in paying or reporting tax obligations ...
I Made Narsa, -   +3 more
core  

An Indicator‐Based Decision Framework for Circular Bioeconomy Transition in the Steel Industry: Integrating Multiphase Learning and Cooperative Game Modelling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite growing attention to the circular bioeconomy (CBE), the steel industry currently lacks a standardised, sectoral measurement framework to facilitate a low‐carbon transition. In this study, a decision‐support framework for evaluating CBE performance in the steel industry is proposed.
Ali Zamani Babgohari   +2 more
wiley   +1 more source

Pengaruh Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Kepercayaan Wajib Pajak,Religiosity, Dan Tax Calculation Terhadap Kepatuhan Wajib Pajak Umkm Di Mojokerto [PDF]

open access: yes, 2019
This research is aimed to determine the effect of service quality of tax officer, tax sanction, trust of taxpayer, religiosity, and tax calculation to taxpayer compliance.The research is a quantitative research type.
Safiranti, Fatihah Dinda
core  

Barriers to the Adoption of Circular Economy Business Models in the Indian Textile Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The Indian textile industry has significant negative impacts on the environment. This industry needs to adopt a circular economy approach to become more sustainable; however, progress on this has been limited. In this study, we report on the barriers to adoption of Circular Economy Business Models (CEBMs) in the Indian textile industry.
Himanshu Chandra   +2 more
wiley   +1 more source

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