Results 91 to 100 of about 2,568 (239)

Tax and price stability in selected African countries: A GARCH-MIDAS approach

open access: yesScientific African
Motivated by the debate on how best to use tax as a policy tool to fill the huge development financing gap in African countries on the one hand, and achieve price stability objective on the other hand, this paper examines the role of different tax ...
Usenobong Akpan   +9 more
doaj   +1 more source

Green Ambiguity Shapes Sustainable Investing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia   +2 more
wiley   +1 more source

Assessment of the quality of forecasts of seasonal fluctuations of budget revenues as part of effective management of public finances in Ukraine

open access: yesФінансово-кредитні системи: перспективи розвитку.
Seasonal fluctuations in revenues to the budgets of Ukraine at different levels can significantly affect the fulfillment of financial obligations of the state and territorial communities, especially in conditions of martial law.
Olesia Totska, Vitalii Onysiuk
doaj   +1 more source

Administration of the old customs duties in the Grand Duchy of Lithuania in 1710-1717

open access: yes, 2019
Straipsnis skirtas istoriografijoje dažnai nutylimų vadinamųjų „senųjų“ arba valdovo muitų tvarkymui ir rinkimo organizavimui Lietuvos Didžiojoje Kunigaikštystėje XVIII a. antrajame dešimtmetyje.
Šapoka, Mindaugas
core   +1 more source

The Impact of Sustainability Orientation and Sustainability Challenges in SME Responses to Institutional Support

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong   +3 more
wiley   +1 more source

VAT on the Sale to Individuals of E-commerce Goods Held in Customs Warehouses in the EEU

open access: yesФинансы: теория и практика
The relevance of the study is due to the fact that in the context of the spread of new models of business organization, including foreign trade transactions with electronic commerce goods (ECG) purchased by individuals on foreign electronic trading ...
A. A. Artemiev, E. Yu. Sidorova
doaj   +1 more source

Indirect taxation in the European Union [PDF]

open access: yes
Indirect taxes are levied on the production and consumption of goods and services. They influence the retail price, and hence affect patterns of trade and consumption. Indirect taxes are ultimately paid by the final consumer.
Ene, Sebastian, Micuda, Dan
core  

Corporate Decarbonization via Technology and Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran   +2 more
wiley   +1 more source

Misdemeanors, sanctions and disputes in customs duties

open access: yes, 2019
Gümrük idareleri, dış ticarete konu eşya üzerinden gümrük vergileri ve diğer mali yükleri alarak ülke ekonomisine mali katkı sağlamaktadır. Aynı zamanda gümrük idareleri, devletin, vatandaşın, çevrenin ve canlıların güvenliğine ilişkin önlemlerin ve ...
Bozkurt, Ramazan
core  

Blockchain Technology and the Circular Economy Transition: Associations With Company Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach   +3 more
wiley   +1 more source

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