Results 111 to 120 of about 2,068 (287)
Critical analysis of tobacco taxation policies in Pakistan after two decades of FCTC: Policy gaps and lessons for low- and middle-income countries. [PDF]
Tob Induc Dis, 2023 Masud H, Sekalala S, Gill P, Oyebode O.
europepmc +1 more source
Journal of Accounting Research, Organization and EconomicsObjective –The main objective of this paper is to examine the effects of company income tax, customs and excise duties, and economic growth in Nigeria.Design/Methodology –The study used Auto Regressive Distributed Lag and the study covered the period between 1982 – 2022 with the aid of ex-post facto research design.Research limitations/implications ...
Taophic Olarewaju Bakare +3 more
openaire +1 more source
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow +2 more
wiley +1 more source
Customs in the tax system of Ukraine
, 2019 У роботі розглядаються теоретичні засади функціонування мита, а також досліджується історія виникнення мита та його розвиток в Україні. Висвітлено особливості сплати мита при застосуванні різних митних режимів, проаналізовано бюджетоутворюючу роль мита у
Козаков, В.Ю.
core
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Did the Single Market Cause Competition in Excise Taxes? Evidence from EU Countries [PDF]
The introduction of the Single Market resulted in a switch from destination to origin-based taxation of cross-border transactions by individuals. The theory of commodity tax competition predicts that this change should give rise to excise tax competition
Lockwood, Ben, Migali, Giuseppe
core
Oil Tax Maneuver: Analysis of the Consequences and Forecast of the Impact on the Development of a Company. [PDF]
Stud Russ Econ Dev, 2022 Plyaskina NI.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes +5 more
wiley +1 more source
'Pearls' of the nineteenth-century: from therapeutic actors to global commodities medicinal leeches in the Ottoman Empire. [PDF]
Med Hist, 2023 Arabacı B.
europepmc +1 more source