Results 71 to 80 of about 15,909 (292)
Boundaries between Fair and Harmful Tax Competition
Journal of Education, Health and Sport, 2016 The aim of this paper is to show boundaries between fair and harmful tax competition. The author analyses OECD’s reports and literature related to the tax competition.
Paweł Szwajdler
doaj +3 more sources
Green Taxes and Justice: Rethinking ‘Polluter Pays’ for a Sustainable Future [PDF]
E3S Web of ConferencesEnvironmental degradation driven by negative externalities and fiscal inequality demands a reconfiguration of taxation grounded in the Polluter Pays Principle (PPP). This study aims to develop a normative–comparative framework for a green tax system that
Akram Aqil Syahru +3 more
doaj +1 more source
Information Transparency and the Effectiveness of R&D Tax Credits
, 2023 Using staggered changes in state-level R&D Tax Credits (RTC), I investigate the effectiveness of RTCs offered by U.S. states and their dependence on information transparency.
Hu, Xiaoyan
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia
International Business and Accounting Research Journal, 2017 The findings from this review suggested that tax compliance behaviour of individual taxpayers is influenced by ethical perception of individual taxpayers and their ethical perception is affected by public governance and transparency in government ...
Tan Swee Kiow +2 more
doaj +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
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
UK NATIONAL REPORT: EATLP ANNUAL CONGRESS 2018 on Tax Transparency
, 2017 The report seeks to articulate the issues which arise in the context of tax transparency in the UK. Section 2 investigates the procurement of taxpayer information by HMRC and how it is used.
Daly, Stephen
core +1 more source
Transparency in the valuation of land for land tax purposes in New South Wales [PDF]
, 2011 Transparency is an important taxation principle in maintaining integrity in the taxation of land. This paper is a review of improvements in transparency following recommendations for reforms to the valuation of land by the NSW Ombudsman in 2005.
Mangioni, V
core
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