Over the past 30 years sustainability has become increasingly important to scholarly research and business in practice. This book explores a variety of challenges faced by businesses when becoming sustainable and how this links to economic development and its corruption, ethical and taxation...

Seit den letzten Jahren werden zunehmend Vorschriften geschaffen, welche die steuerliche Entlastung eines Steuerpflichtigen davon abhängig machen, wie der zugrunde liegende Sachverhalt im Ausland behandelt wird. Damit soll eine grenzüberschreitend unerwünschte Nicht- oder Niedrigbesteuerung...

This book is the first to shed light on the recent opinion of taxpayers on tax and fiscal policy in Japan through an attitude questionnaire. It is said that Japanese taxpayers’ tax morale is high. However, taxpayers in Japan are often described as having strong resistance to tax increases,...

Chapter 1. Unstable politics, unfair taxation and a system of public administration afflicted by clientelism: key information about the Greek state -- Chapter 2. A ‘sibylline authority’ in a growing economy, 1955-1967 -- Chapter 3. ‘No mutiny will be allowed’: dismantling Democracy and...

Introduction to Taxation -- Part I: Selected History of Indian Taxation: Taxation in Ancient India -- Taxation Under the Mughals.-Taxation in Early British Period.-Taxation in Pre-independence Period—The Salt Tax -- Part II: Theory of Taxation: Principles of Taxation -- Market Behaviour of...

International angelegte Steuervermeidungsstrategien von Unternehmen sind in der Vergangenheit in den Fokus der öffentlichen Wahrnehmung gerückt. Offshore-Strukturen wurden u. a. durch multinationale Unternehmen zur Gewinnverlagerung und -verkürzung genutzt. Die OECD hat als Antwort darauf...

Chapter 1: Introduction -- Chapter 2: Circular Economy research: From theory to practice -- Chapter 3: Conceptualization of Circular Economy 3.0: synthesizing the 10Rs hierarchy of value retention options -- Chapter 4: Working with new conceptualization of Circular Economy 3.0 -- Chapter 5: The...

Chapter 1: Promoting Environmentally Friendly Behaviours in Emerging Markets: An Urgent Need (Nguyen) -- Chapter 2: The Green Consumers in Emerging Markets: Who are They? (Yadav) -- Chapter 3: Green Food Consumption in China (Dang) -- Chapter 4: Key Determinants of Green Purchase Behaviour in...

1. Traditional and Contemporary Notions of Marketing Communications -- 2. Power Shift: Analyzing the Changing Role of Public Relations in the Mar-keting Mix -- 3. Marketing Communication Planning for SMEs in Emerging Markets -- 4. Communicating Corporate Social Responsibility Initiatives: A...

Chapter 1 - Introduction -- Chapter 2 – MacIntyre’s virtue-practice-institution framework -- Chapter 3 – Business within capitalism and MacIntyre -- Chapter 4 – Alternative forms of enterprise and MacIntyre’s framework -- Chapter 5 – Defining Social Enterprise -- Chapter 6 –...