Results 221 to 230 of about 1,842,464 (381)
Incidence of Value Added Tax (Vat) in the DevelopingCountries: A Case in Bangladesh
, 2011 Nahida Faridy, Tapan Sarker
openalex +1 more source
Regional Industry Structure, Industrial Tax Burden, and the Effectiveness of the Replacing Business Tax with Value Added Tax Policy: Evidence from Listed Companies in China [PDF]
, 2016 Huobao Xie, Lili Hui
openalex +1 more source
Unpacking the Renewable Pull Effect: Conditions for Green Industrial Relocation
Business Strategy and the Environment, EarlyView.ABSTRACT The renewable pull effect theoretically leads to the relocation of green production facilities within energy‐intensive industries to regions rich in renewable energy resources. This study employs a qualitative research design, integrating the analytic hierarchy process method, by interviewing top managers and experts from globally leading ...
Sven Colen, Alwine Mohnen
wiley +1 more source
Bailiff – Public Officer or Entrepreneur? The Problem of Taxation Value Added Tax Activities Performed by Bailiffs [PDF]
, 2016 Dariusz Pauch
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study presents a blueprint for an early‐stage business model focused on repurposing second‐life electric vehicle (EV) batteries for solar‐energy storage in Bottom of the Pyramid (BoP) markets. Addressing the critical need for affordable and sustainable energy solutions there, the research integrates principles of strategic and innovation ...
Arne Jeppe, Heike Proff
wiley +1 more source
Industry Benchmarking for Improved VAT Administration [PDF]
One of the ways to improve the administration of the value added tax (VAT) in the Philippines is through the development of industry standards against which to validate claims of input VAT.
Manasan, Rosario G.
core
Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello +2 more
wiley +1 more source
Base Erosion and Profit Shifting and Value Added Tax in the Digital Economy [PDF]
, 2016 Han Kogels
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the governance drivers of a firm's eco‐efficiency. We measure eco‐efficiency using data envelopment analysis (DEA), emphasizing efficiency measures aimed at minimizing inputs and ensuring constant returns to scale (CRS model).
Pasquale Latella +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Research on business models for sustainability (BMfS) has primarily focused on the conceptual aspects and sustainability potential of BMfS rather than their actual impact. There is a need to understand whether BMfS have less environmental impact on society than conventional business models and in what context and conditions they can reduce ...
Emma Johnson, Oksana Mont
wiley +1 more source