Results 71 to 80 of about 5,398 (291)

A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects

Business Strategy and the Environment, EarlyView.
ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim, Ahmed Farouk Kineber, Ayodeji Emmanuel Oke, Mehrdad Arashpour, M. K. S. Al‐Mhdawi, Abe Abimbola Maxwell   +5 more
wiley   +1 more source

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana, Cristina Blanco González‐Tejero, Silvia Giralt Escobar, Antonio Garcia‐Amate   +3 more
wiley   +1 more source

Bringing It Together (BIT). Volume 1: An Annotated Bibliography relating to voluntary tax compliance [PDF]

, 2019
This annotated bibliography brings together the research collections of the CTSI (Centre for Tax System Integrity) and ATO (Australian Taxation Office) Knowledge Development Network (KDNet).
McCrae, Jason, Sakurai, Yuka, Braithwaite, Valerie, Ahmed, Eliza   +3 more
core  

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. Karaman   +3 more
wiley   +1 more source

Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study

Jurnal Akuntansi dan Keuangan, 2018
The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples.
I Nyoman Putra Yasa, I Putu Hendra Martadinata   +1 more
doaj  

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

Financial Literacy, Perceived Justice in the Tax System and Tax Compliance: A Sub-Saharan African Perspective

SEISENSE Business Review
This study explores the relationship between financial literacy, perceived justice in the tax system, and tax compliance behaviour among individuals in Ghana's informal sector.
Prince Dacosta Anaman, Ibrahim Anyass Ahmed, Richmell Amanamah   +2 more
doaj   +1 more source

On the Issues of Voluntary Tax Compliance

Societas et Iurisprudentia, 2018
Tax evasion is an enduring topic of academic and political discourses. So are the causes and outcomes of actions leading to the elimination of the tax evading behaviours. Many studies show that successful approaches are based not only on a deterrence strategy, but such strategies will be much more effective if strong social standards are present.
openaire   +1 more source

The effect of patriotic consciousness on voluntary tax compliance

ODÜ Sosyal Bilimler Araştırmaları Dergisi (ODÜSOBİAD)
ABSTRACT Psychological and emotional factors play an important role in tax payment behaviors of individuals. According to the studies in the literature, it can be said that patriotism has an important effect on the voluntary tax compliance of taxpayers.
Yasemin Yıldırım, Kutay Şenel
openaire   +1 more source

Economic theory of tax compliance with special reference to tax compliance costs. [PDF]

Tax compliance ...
Das-Gupta, Arindam
core