Results 171 to 180 of about 3,110 (302)

The Effect of Taxpayer Knowledge, Modernization of The Tax Administration System, Tax Sanctions, Tax Awarness and Accountability of Public Service on The Compliance of Motor Vehicle Taxpayers

open access: yes
This research aims to address the gap in understanding how factors influence motor vehicle taxpayer compliance. Specifically, the study examines the effect of taxpayer knowledge, modernization of the tax administration system, tax sanction, tax awarness ...
Mulyani, Ulva Rizky   +2 more
core   +1 more source

Sound Financial Practices and Entrepreneurs' Socio‐Environmental Commitment: Revealing the Role of Financial Barriers

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño   +2 more
wiley   +1 more source

EFFECT SELF ASSESSMENT IMPLEMENTATION, TAXATION SOCIALIZATION, TAXATION SANCTION AND SERVICE QUALITY OF TAX AUTHORITIESTO COMPLIANCE LEVEL OF TAXPAYER OF MSMES PERPETRATORS AFTER IMPLEMENTATION OF GOVERNMENT REGULATION NO. 46 YEAR 2013

open access: yes, 2019
This research aimed to know the effect ofSelf AssessmentImplementation, Taxation Socialization, Taxation Sanction And Service quality tax authoritiesTo Taxpayer Compliance Level.
Suangga, Asri   +2 more
core  

Does Stakeholder Pressure Promote Green Innovations and Performance of Agribusiness Companies?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The sustainability of agribusiness companies is guided by multiple, sometimes paradoxical, interests. Green innovation is strategic for sustainable development; however, literature shows inconsistencies regarding its impact on environmental and economic‐financial performance.
Vanderlei dos Santos   +4 more
wiley   +1 more source

The Role of Institutional Pressures in Technology Adoption for Low‐Carbon Manufacturing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Existing research highlights that the adoption of low‐carbon technologies in manufacturing operations is shaped by the external environment. However, limited understanding exists regarding how technology‐related uncertainty interacts with institutional pressures to influence firms' adoption strategies.
Diellza Salihu   +2 more
wiley   +1 more source

An economical sanctions for the breach of tax law.

open access: yes, 2009
The present Paper deals with economic sanctions – their regulation by tax laws, also with the applicable principles, elaborates on the origin of this sanction, the grounds of its imposition, establishment of the extent of this sanction, the grounds for ...
Mocevičiūtė, Indrė,
core  

Are Governments Green Shareholders? The Impact of State Ownership on Environmental Performance at Home and Abroad

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the critical role that state‐owned enterprises (SOEs) can play in the green transition, relatively little is known about governments' environmental behavior as foreign shareholders. This study examines the effect of state ownership on domestic and foreign environmental performance.
Pablo Torres, Germà Bel, Marc Esteve
wiley   +1 more source

Artificial Intelligence–Driven and Digital Practices for Circular Business and Finance: Insights for Advancing Hubs for Circularity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The emerging concept of Hubs for Circularity (H4Cs) presents an opportunity to create collaborative, self‐sustaining regional industrial ecosystems that drive circular economy transitions at scale. However, the operationalisation of H4Cs faces financial, organisational and data‐driven challenges.
Aditya Tripathi   +3 more
wiley   +1 more source

Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte   +2 more
wiley   +1 more source

TAX COURT DECISIONS INCLUDING PARTIAL ACCEPT ON ADMINISTRATIVE ACT IN TERMS OF TAX MISDEMEANORS

open access: yes, 2017
Vergi kabahatleri, hukukumuzda vergi ziyaı ve vergi usulsüzlüklerinden oluşmaktadır. Bu kabahatlerin yaptırımları idari para cezası olarak belirlenmiştir.
Ömercioğlu, Abdullah
core  

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