Results 71 to 80 of about 1,108,228 (284)
Tax Transparency as an Anti-Corruption Mechanism: The Case of Uzbekistan
Journal of Central Asian StudiesThis article examines the interaction between anti-corruption law and tax law by analyzing tax transparency mechanisms within Uzbekistan’s recent legal and institutional reforms.
Gizem Kapucu
doaj +1 more source
Tax Secrecy and its Limitations: Is There a Balance?
Central European Public Administration Review, 2018 Economic development in the past decades and the increase of cross-border business by the multinationals coupled with recent financial crisis have brought many questions about whether the taxpayers are paying their fair share.
Tereza Rogić Lugarić +1 more
doaj +1 more source
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
Transparency International repudia enérgicamente intentos de intimidar a su capítulo en El Salvador : Encuentran dispositivos para escuchas telefónicas [PDF]
, 2017 Transparency International, la organización global contra la corrupción, repudia categóricamente el uso de dispositivos de espionaje contra la sociedad civil y los actos de intimidación política en El Salvador, incluidos los dirigidos contra su capítulo ...
Transparency International, TI
core +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
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
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
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
The BEPS Influence on Tax Information Exchange
Studia Iuridica Lublinensia, 2018 None of the actions envisaged in the Action Plan on BEPS directly relies on intensifying the exchange of information on tax matters. By developing the Action Plan on BEPS, the OECD has identified areas of tax law that have noticed the need for some ...
Dominik Mączyński
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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