Results 121 to 130 of about 148,677 (292)
Taxation in Developing Countries: Case Study of Cameroon [PDF]
tax reform, Cameroon, incidence, impact ...
Fambon, Samuel
core
THE LEGAL REGIME FOR CUSTOMS DUTIES AND TAXES HAVING EQUIVALENT EFFECT IN THE EUROPEAN UNION
Challenges of the Knowledge Society, 2018 One of the consequences that generates direct, short, medium and long-term effects, determined by the accession of the states to the European Union, is that of valorizing also the free movement of goods. More precisely, it is about the correct knowledge (in a society of knowledge), understanding and application of the principles and rules that govern ...
openaire +1 more source
Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?
Business Strategy and the Environment, EarlyView.ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun +2 more
wiley +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
Preferential Tax Policies: An Invisible Hand behind Preparedness for Public Health Emergencies. [PDF]
Int J Health Policy Manag, 2022 Fan Y, Yang S, Jia P.
europepmc +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
Trade policies and trade mis-reporting in Myanmar [PDF]
While the trade statistics of Myanmar show surpluses for 2007 through 2010, the corresponding statistics of trade partner countries indicate deficits.
Kubo, Koji
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
WHAT INSTITUTIONS HAVE RESPONSABILITIES IN THE FIELD OF TAXATION IN ROMANIA? [PDF]
In everyday language, to refer to a state institution dealing with the establishment, collection and tracking contributions to state tax authorities use the term tax authorities.
Comaniciu Carmen
core
An Appraisal of Complexities in Customs Duties and Taxes on Imported Goods in Cameroon
International Journal of Managerial Studies and Research, 2022 openaire +1 more source