Results 181 to 190 of about 6,700 (308)

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

RELIGIUS MODERATES THE INFLUENCE OF TAX INFORMATION TECHNOLOGY, FRAUD DETECTION, MONEY ETHICS, AND TAX SANCTIONS FOR TAX EVASION

open access: yes
This research aims to analyze the influence of tax information technology, fraud detection, money ethics, and tax sanctions on tax evasion practices, with religiosity as a moderating variable.
Restya Clarita Ladjar   +2 more
core   +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

With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy [PDF]

open access: yes
Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach: decentralizing the political power to those who are close to the problems and give them a direct
Christoph A. Schaltegger   +2 more
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

ROMANIAN TAXPAYERS’ INCLINATION TO TAX CHEATING [PDF]

open access: yes
Any taxpayer lives with the feeling of being stolen when it finds that tax revenues are not used effectively and corruption is prevalent everywhere. Tax psychology appears often as an explanation of tax payers’ behavior in relation to taxation.
Carmen Comaniciu, Liliana Bunescu
core  

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

Exploring The Role of Tax Sanctions, Tax Awareness and Tax Knowledge in Shaping Taxpayer’s Compliance

open access: yes
This study aims to investigate the influence of tax sanctions, tax awareness, and tax knowledge on tax compliance in the Surabaya area. Employing a quantitative research approach, data was collected through questionnaires from a sample of 134 taxpayers ...
Khatimah, Shinta Aprilia Chusnul   +1 more
core  

The Role of Progressive Tax, Tax Sanctions, Tax Amnesty, and Mobile Samsat in Increasing Vehicle Taxpayer Compliance

open access: yes
Motor Vehicle Tax (PKB) is a major source of Regional Original Income (PAD) that contributes significantly to supporting regional development. Bogor Regency, with its high growth rate of motorized vehicles, faces serious challenges in improving motor ...
Putra, Yananto Mihadi, Nuryansyah, Adha
core   +1 more source

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