Results 41 to 50 of about 18,278,357 (240)
İktisat Politikası Araştırmaları DergisiThis study empirically examines the long-term relationship between inflation and gambling tax revenues in the Turkish economy using quarterly data from the 2005–2024 period.
Mehmet Öksüz
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to net zero (NZ) faces challenges such as uneven institutional readiness, fragmented policy frameworks and rising energy demands from population growth, economic expansion and artificial intelligence (AI). These obstacles are intensified by technological, financial and regulatory uncertainties that impede coordinated efforts ...
Mohamed Shrief +3 more
wiley +1 more source
Regulating more effectively: The relationship between procedural justice, legitimacy and tax non-compliance [PDF]
, 2015 In recent years many OECD countries have been observing an increase in middle-income taxpayers making use of aggressive tax planning strategies to reduce their tax.
Murphy, Kristina +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Achieving green transition has become an essential policy priority for which economies need to mobilize green finance, increase green innovation, and promote trade in environmentally sustainable goods and services. However, the effectiveness of policies for enhanced green development depends not only on their design but also on their ...
Sami Ur Rahman +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen +2 more
wiley +1 more source
Perceptions of tax and participation in the cash economy: Examining the role of motivational postures in small businesses [PDF]
, 2005 A significant concern of the Australian Taxation Office (Tax Office) in recent years has been to combat the cash economy. In order to do this the Tax Office has developed the ATO Compliance Model which is based upon the theory of responsive regulation (
Harris, Nathan +3 more
core
FX protected deposit accounts in the context of Contingent fiscal liabilities
Maliye Çalışmaları DergisiThe FX Protected Deposit Accounts (KKM) scheme was in effect in Türkiye from December 21, 2021, to August 23, 2025. Under this program, the government committed to protecting the investments of depositors who participated in the system with foreign ...
Emrullah Aydın +1 more
doaj +1 more source
Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang +5 more
wiley +1 more source
Constructing compliance: Game-playing, tax law and the state [PDF]
, 2005 The first part of the paper explores the question of interpretation of legal rules and the problem of avoidance and game-playing. The paper re-examines the issue of the indeterminacy of rules and relocates it within the context of professional and ...
Picciotto, Sol +2 more
core
Towards a framework for large business tax compliance [PDF]
, 2001 This was an ideas paper prepared in 1998-99 to stimulate what became an ongoing process of reinventing large business compliance policy in the Australian Taxation Office (Tax Office).
Braithwaite, John +3 more
core +1 more source