Results 171 to 180 of about 6,700 (308)
The effect of differentiated emission taxes: does an emission tax favor industry? [PDF]
Extending a standard 2x2 Heckscher-Ohlin model to incorporate emissions, this paper investigates the effect of differentiated emission taxes on output and emissions in a small open economy. The following results are derived.
Shiro Takeda
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Jurnal Ilmiah Wahana Akuntansi, 2019 This research aims to demonstrate empirically the effect of awareness of taxpayers, tax services and tax sanctions on the compliance of individual taxpayer. The sample in this research were employees who worked at PT Intikom Berlian Mustika.
Indri Febriani, Suparno
doaj
Business 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
Business 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
Barriers to the Adoption of Circular Economy Business Models in the Indian Textile Industry
Business 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
An annotated bibliography of tax compliance and tax compliance costs
An annotated bibliography of tax compliance and tax compliance costs.tax; tax compliance; compliance costs; bibliography; tax evasion; tax avoidance; auditing; tax ...
James, Simon, Edwards, Alison
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Tax Evasion, Social Norms and Conditional Cooperation [PDF]
Tax Evasion; Social Norms; Conditional ...
Traxler, Christian
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This study investigates the influence of tax sanctions, tax fairness, and love of money on accounting students' perceptions of tax evasion. Using a quantitative approach, the study involved 200 accounting students in Solo Raya selected through purposive ...
Rosita, Rosita, Desi Prawesti, Adhelia
core +1 more source
Business 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
The Tax Base in Transition: The Case of Bulgaria, World Bank Policy Research Working Paper Series No. 1267 (March 1994), The World Bank. [PDF]
Meeting government revenue needs without inhibiting private sector development is a key challenge of tax policy during the transition from the socialist system. The paper explores issues in the design of tax bases and tax structures in the transition and
Zeljko Bogetic, Arye Hillman
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