Results 101 to 110 of about 1,108,228 (284)

Memahami Perilaku Kepatuhan Pajak Dengan Persepsi Teori Atribusi

Journal of Islamic Economics and Finance
This study aims to determine the effect of Perceived Fairness of the Taxation System, Coercive Measures, Perceptions of Efficiency and Transparency of Government Spending, Perceptions of Trust in Government and Tax Authorities, Taxation Knowledge ...
Arina Nurul Hidayah, Indriyana Puspitosari   +1 more
doaj   +1 more source

Consumers' Intention to Use Circular Business Models: A Configurational Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg, Christian Garaus, Raphaela Hellmayr, Siegfried Pöchtrager, Petra Riefler   +4 more
wiley   +1 more source

Integrating tax amnesty, CSR, and emerging technologies: Exploring ethical challenges and strategic choices

Journal of Economic Criminology
This paper explores the relationship between tax amnesty programs and Corporate Social Responsibility (CSR), focusing on the ethical challenges businesses face as they navigate financial decisions and societal obligations.
Ines Bouaziz Daoud
doaj   +1 more source

Innovation‐Led Sustainability in the Agri‐Food Sector: Evidence From the Global Food and Beverage Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo, Domizia Vescovo, Riccardo Censi, Roberto Ruggieri, Donatella Restuccia, Paola Campana   +5 more
wiley   +1 more source

From Board Governance to SDGs Integration: ESG Performance and Controversies in the MENA Region

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how board characteristics influence firms' integration of the Sustainable Development Goals (SDGs), focusing on the mediating role of environmental, social, and governance (ESG) performance and the moderating effect of ESG controversies.
Waleed M. Alahdal, Ines Kateb, Said Elbanna   +2 more
wiley   +1 more source

Patents, Profits, and Machines: How AI Is Reshaping Innovation and Taxation

Financial Law Review
Patents grant inventors exclusive rights, fostering innovation while playing a crucial role in global tax strategy.
Klemens Katterbauer, Laurent Cleenewerck   +1 more
doaj   +1 more source

Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley   +1 more source

TAX EVASION RISK REDUCTION STRATEGIES FOR INCREASING TAX SECURITY OF THE STATE

Фінансово-кредитна діяльність: проблеми теорії та практики
Tax evasion causes serious damage to public finances every year, and effective strategies to combat these risks are essential to ensure stable budget revenues. The aim of the study is to analyse the causes of tax evasion and evaluate the relevant policy
Volodymyr Tarashchenko, Oleksii Kravtsev, Alla Slavkova, Anna Pyslytsia, Nataliia Syvulska   +4 more
doaj   +1 more source

Family Involvement and Financial Performance: How Do They Affect the Sustainability Commitment of Family Businesses?

Business Strategy and the Environment, EarlyView.
ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar, Purificación Parrado‐Martínez, María Comino‐Jurado   +2 more
wiley   +1 more source

Public investment, distortionary taxes and monetary policy transparency [PDF]

In a two-period model with distortionay tax and public investment, we reexamine the interaction between monetary policy transparency and fiscal bias. We find that the optimal decisions of tax and public investment allow eliminating the effects of fiscal ...
Dai, Meixing, Sidiropoulos, Moïse
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