Results 121 to 130 of about 78,153 (316)
Investitsionny tax deduction and peculiarities of its calculation
Путеводитель предпринимателя, 2020 In the article the questions of expediency of the recovery of the tax benefits on tax on profit of organizations with the aim of stimulating investment activity of economic entities.
A. F. Dyatlova, Z. K. Nazhmutdinova
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source
Ethical Issues Facing Tax Professionals: A Comparative Survey of Tax Agents and Big 5 Tax Practitioners in Australia [PDF]
The move towards a full self-assessment tax regime in Australia has brought with it a greater representation of, and expanded role for tax practitioners.
Malcolm Smith +2 more
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Digital Services Taxes, Tariffs, and Subsidies
Canadian Tax Journal/Revue fiscale canadienneThis article examines digital services taxes (DSTs) from an international trade law and policy perspective, challenging prevailing narratives about their protectionist nature and offering alternative frameworks for their evaluation. The analysis begins by establishing that tariffs and discriminatory taxes on cross-border trade in goods and services ...
Chris Noonan, Victoria Plekhanova
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley +1 more source
Support of large taxpayers foreign experience and its actuality for Ukraine
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2016 The article deals with the features of foreign experience of support of large taxpayers considering its actuality for Ukraine in terms of harmonization of relations between fiscal authorities and taxpayers.
O.S. Vatamaniuk
doaj
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
Tax Officer Services and Tax Justice as Preventive Action for Tax Evasion
Jurnal Akuntansi, 2019 The research is aimed to analyze of reduction of tax evasion case. Where, this effort by implementation service courtesy of tax officer/Fiscus and fairness of tax regulation for corporate as tax-payer. This matter caused by many tax-fraud that have done by tax-payer (small and big enterprise).
openaire +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
The Economics of Corporate Tax Selfishness [PDF]
This paper offers an economics perspective on corporate tax noncompliance. It first reviews what is known about the extent and nature of corporate tax noncompliance and the resources devoted to enforcement.
Joel Slemrod
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