Results 121 to 130 of about 6,715 (309)
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
The tax base in transition : the case of Bulgaria [PDF]
The transition from socialism characteristically reduces existing tax revenues at the same time that it increases the need for government spending. An increasing need for revenue combined with an eroding tax base creates a transition-related fiscal gap ...
Bogetic, Zeljko, Hillman, Arye L.
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Should Environmental Monetary Sanctions Be Tax Deductible? [PDF]
, 1999 Conventional wisdom assumes that environmental monetary sanctions should not be allowed as a deduction from income taxes. This Comment advances the counter-intuitive argument that under the present statutory framework, allowing some environmental ...
Smith, John C
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International Journal of Business, Economics, and Social DevelopmentThis study investigates the influence of tax administrative sanctions and taxpayer awareness on taxpayer compliance in the Micro, Small, and Medium Enterprises (MSME) sector.
Widayanti, Nur Hidayah K Fadhilah
doaj +1 more source
Mabsya, 2019 Dealing with taxation in Cilacap Regency, an MoU was conducted between Cilacap Regional Police and the Regional Revenue Service Unit or Samsat Cilacap. The signing was to help the government raise awareness of paying taxes for motor vehicle owners.
Yoiz Shofwa Shafrani
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source
The regulation of tax practitioners by the Tax Practitioners Board [PDF]
, 2013 This audit assessed the effectiveness of the Tax Practitioners Board’s implementation and administration of the regulatory arrangements for tax practitioners under the Tax Agent Services Act 2009.Overall conclusionTaxpayers make extensive use of the ...
core
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source