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Special Issue "Sustainability in SMEs"

A special issue of Sustainability (ISSN 2071-1050). This special issue belongs to the section "Economic, Business and Management Aspects of Sustainability".

Deadline for manuscript submissions: 30 September 2018

Special Issue Editor

Guest Editor
Prof. Dr. Beatriz Junquera

Facultad de Economía y Empresa, Universidad de Oviedo, Avda. del Cristo s/n, 33071 Oviedo (Asturias), Spain
Website | E-Mail
Phone: +34-985-10-49-72
Fax: +34-985-10-38-07
Interests: environmental management; technology and innovation management; human resource management; entrepreneurship

Special Issue Information

Dear Colleagues,

The Special Issue will comprise a selection of papers addressing competitiveness and sustainability in SMEs (Small and Medium-sized Enterprises) to simultaneously improve their environmental and organizational performance. Research papers address those concerns linked to: (1) ecological impact by SMEs; (2) environmental strategies in SMEs; (3) relationship between environmental and organizational performance in SMEs; (4) specific characteristics of environmental management in SMEs; (5) barriers towards developed environmental approaches in SMEs; and (e) ways of fostering the most developed environmental strategies in SMEs. Covered topics include the identification of the most usual environmental strategies in SMEs, the reasons which explain that choice, the external factors (environmental stakeholders, clients, suppliers, government, etc.), which foster the environmental development in SMEs, the integration between environmental issues and manufacturing strategy in SMEs, the role of managers to develop the environmental approaches in SMEs, the organizational status of environmental issues in SMEs, among others. Papers selected for the Special Issue are subject to a rigorous peer review procedure with the aim of quick and wide dissemination of research results, developments and applications (as an example of a Special Issue website, you can access:
http://www.mdpi.com/journal/sustainability/special_issues/eco-innovation_and_competitiveness)

Prof. Dr. Beatriz Junquera
Guest Editor

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All papers will be peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Sustainability is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • environmental management
  • SMEs
  • competitiveness
  • environmental performance
  • eco-innovation
  • environmental strategy

Published Papers (1 paper)

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Research

Open AccessArticle Taxpayer’s Perception to Tax Payment in Kind System in Support of SMEs’ Sustainability: Case of the South Korean Government’s Valuation of Unlisted Stocks
Sustainability 2017, 9(9), 1523; doi:10.3390/su9091523
Received: 4 August 2017 / Revised: 19 August 2017 / Accepted: 24 August 2017 / Published: 26 August 2017
PDF Full-text (504 KB) | HTML Full-text | XML Full-text
Abstract
In Korea, unlisted stock shares are accepted as payment for inheritance tax. In the case of insufficient cash, a taxpayer can pay the government with listed or unlisted stocks (hereinafter referred to as “tax payment in kind”). The drawback of this tax payment
[...] Read more.
In Korea, unlisted stock shares are accepted as payment for inheritance tax. In the case of insufficient cash, a taxpayer can pay the government with listed or unlisted stocks (hereinafter referred to as “tax payment in kind”). The drawback of this tax payment system is that receiving tax paid with stocks is subject to the valuation of the government and selling the stocks to an open market requires another valuation. The results of these two valuations show considerable differences, and, therefore, the selling price in the open market is very low. This study analyzes how taxpayers recognize the differences in the valuation results of these unlisted stocks and how the differences affect the pricing for repurchasing the stocks from the open market. Results show that high valuation of unlisted stocks in tax payment in kind drives buyers to lower the purchasing price in the open market. This finding implies a problem in the government’s valuation method of unlisted stocks collected as tax. Full article
(This article belongs to the Special Issue Sustainability in SMEs)
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