Results 91 to 100 of about 2,068 (287)

Legal and economic aspects of customs duties and VAT inside and outside the EU

, 2015
The aim of the work is to describe the common commercial policy of the EU in the field of customs and TAX harmonization within the EU. The theoretical part deals with European integration and the creation of the Customs Union.
FILÁSKOVÁ, Sabina
core  

Defining 'free zones': A systematic review of literature. [PDF]

Heliyon, 2023
Alansary OS, Al-Ansari T.
europepmc   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Administrative Solution of Customs Duties Disputes in Turkey: A Comparative Assessment

, 2018
In our country, there may be some disputes between the customs administration and the taxpayers related to customs procedures. A number of solution methods have been regulated in the Customs Law in order to ensure that customs disputes are resolved and ...
Tosuner, Mehmet, Inneci, Ahmet
core  

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman, Muhammad Jameel Hussain, Isaac Nana Akuffo, Ifeoma Rita Ezedebego, Ernest Ezeani   +4 more
wiley   +1 more source

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley   +1 more source

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

Effect of Tax Revenue on Unemployment Rate in Nigeria

, 2021
Revenue generated from taxes is usually controversial, while some school of thought informed that taxes are revenue government spends on its citizens and should have a positive effect, others scholars believe that tax revenues withdraws income from the ...
Nneka, Nwala Maurie, Olaolu, Dele, Peter, Enueshike   +2 more
core  

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

Scientific 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, Ada Tony Odu, Nuhu Ado, Nwanyinna Faustina Nsonwu, Austine Okereke, Bula Yunah Bulus, Nancy Zigwai Yunana, Elijah Akanni, Bako Rimamtanung, Aliyu Abdullahi Musa   +9 more
doaj   +1 more source

Food tax policies in Pacific Island Countries and Territories: systematic policy review. [PDF]

Public Health Nutr, 2023
Walby E, Jones AC, Smith M, Na'ati E, Snowdon W, Teng AM.   +5 more
europepmc   +1 more source