Results 131 to 140 of about 38,140 (305)
USE OF INDIRECT METHODS OF ESTIMATING TAX LIABILITIES AS A WAY OF VOLUNTARY COMPLIANCE OF INDIVIDUALS [PDF]
Economica, 2019 Educating the taxpayers’ civic responsibility to comply with tax legislation should be infiltrated not by permanent constraints, but by educating them in the spirit of voluntary compliance.
Nicolae PLATON, Igor ȚURCANU
doaj
A guide to understanding, using, and interacting with the World Bank CIT Incentives Database
The World Bank Investment Climate Unit, in collaboration with the Global Fiscal Policy and Sustainable Growth Unit, developed a Corporate Income Tax (CIT) Incentives Database to address data gaps and meet ...
World Bank
core +1 more source
Taxation when Markets are not Competitive: Evidence from a Loan Tax [PDF]
We study the interaction of market structure and tax-and-subsidy strategies utilizing pass-through estimates from the unexpected introduction of a loan tax in Ecuador, a quantitative model, and a comprehensive commercial-loan dataset.
Inter-American Development Bank
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Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley +1 more source
Review of the Tax System in the Kyrgyz Republic
Tax revenues to GDP ratio in the Kyrgyz Republic is higher than most lower middle income countries at above 28 percent of GDP in 2022, but complex tax structure, narrow base and remaining weaknesses in tax ...
World Bank
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Assessment of Tax Compliance Costs for Businesses in the Kyrgyz Republic
, 2017 The International Finance Corporation (IFC), a member of the World Bank Group, is the largest global development institute focused on supporting the private sector in emerging economies. Through its work with
World Bank Group
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo +2 more
wiley +1 more source
Critical Materials Import and Environmental Preferences: Evidence From G20 and N11 Economies
Business Strategy and the Environment, EarlyView.ABSTRACT Critical materials such as lithium and cobalt are indispensable for achieving the United Nations' Sustainable Development Goals (SDGs), particularly SDG 7 (Affordable and Clean Energy) and SDG 13 (Climate Action). While these materials enable the deployment of low‐carbon technologies, including electric vehicle batteries and renewable energy ...
Asif Saeed +2 more
wiley +1 more source
TAX AMNESTY : SEBUAH HARAPAN TERHADAP CAPITAL INFLOW
Jurnal Manajemen Dan Kewirausahaan, 2017 Taxation policy reforms has been done by the government with the issuance of Law No. 11 year 2016 about Tax Amnesty. The background of the issuance of this law : a) there is still treasure the community both in the country and foreign who have not yet ...
Nanik Sisharini
doaj
Frontiers in Behavioral EconomicsIntroductionSelf-employed people without personnel mostly behave like consumers in managing their business finances, frequently leading to ill-management of the company finances.
Gerrit Antonides, I. Manon de Groot
doaj +1 more source