Results 101 to 110 of about 15,909 (292)
TAX EVASION RISK REDUCTION STRATEGIES FOR INCREASING TAX SECURITY OF THE STATE
Фінансово-кредитна діяльність: проблеми теорії та практикиTax 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 +4 more
doaj +1 more source
Transparency, trade costs, and regional integration in the Asia Pacific [PDF]
The authors show in this paper that increasing the transparency of the trading environment can be an important complement to traditional liberalization of tariff and non-tariff barriers.
Helble, Matthias +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes +5 more
wiley +1 more source
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
Journal of Tax Administration, 2015 We are moving into a new era where the traditional relationships between tax administrations, tax advisors and companies are changing: moving away from confrontation to cooperation. At the same time, there remains some hope that a new consensus will emerge from the OECD's Base Erosion and Profit Shifting (BEPS) project on a revision to the ...
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
WAYS OF COMBAT TAX EVASION IN ROMANIA AND EUROPEAN UNION [PDF]
Annals of the University of Craiova: Economic Sciences Series, 2016 Tax evasion is a complex phenomenon faced by all member economies, regardless of geographic position. Economic transparency of each of the Member States of the European Union helps to have a compact European economic market.
Andreea Mihaela Corîci
doaj
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Iustinianus Primus Law ReviewThe evolution of tax laws, increased financial transactions, growing data and higher expectations from taxpayers for government efficiency and transparency are just some of the challenges taxation systems around the world face in the era of advanced ...
Ana Marija Mihailova
doaj
Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 more
wiley +1 more source