Results 61 to 70 of about 197,549 (296)

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley   +1 more source

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

EVALUATION OF THE FISCAL CONFORMANCE IN ROMANIA IN THE PRE AND POST EU ACCESSION [PDF]

Financial Studies, 2014
By developing the paper assessment of tax compliance in Romania after accession, we aim to create a theoretical – methodological framework for the knowledge and understanding of tax compliance by describing the two forms of compliance, voluntary and ...
Ionel LEONIDA
doaj  

Factors That Affect Tax Compliance among Small and Medium Enterprises (SMEs) in North Central Nigeria [PDF]

, 2012
Tax is an important stream of revenue for government’s development projects. However, tax compliance among SMEs is poor. Therefore, this study was conducted using SMEs in Zaria, North-Central Nigeria to evaluate and rank the factors that encourage non ...
Atawodi, Ojochogwu Winnie, Ojeka, Stephen   +1 more
core  

A systematic literature review on the determinants of voluntary tax compliance: gaps in context, methodology, and study variables

Cogent Business & Management
This systematic review highlights the growing importance of voluntary tax compliance as a significant research domain. This study aims to systematically review the literature on voluntary tax compliance, identify dominant methodological approaches, and ...
K. H. Perera, Ajantha S. Kumara, M. A. T. K. Munasinghe   +2 more
doaj   +1 more source

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

Determinants of enforced and voluntary tax compliance: Adopting slippery slope framework

Journal of Accounting and Investment
Research aims: This research aims to scrutinize the influence of factors impacting voluntary tax compliance and enforced tax compliance using the variables of power of authorities and trust in authorities. Design/Methodology/Approach: This study employed
Afrizal Tahar, Bandi Bandi
doaj   +1 more source

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

Ethnic Divisions and the Size of the Informal Sector. [PDF]

This paper investigates the relationship between ethnic fragmentation and the size of the informal economy. Recent experimental and empirical research links, in turn, ethnicity and trust, and trust and tax compliance.
David Dreyer Lassen
core