Results 21 to 30 of about 34,790 (215)

Environmental taxes and industry monopolization [PDF]

open access: yesJournal of Regulatory Economics, 2009
This paper considers a market with an incumbent monopolistic firm and a potential entrant. Production by both firms causes polluting emissions. The government selects a tax per unit emission by maximizing social welfare. The size of the tax rate affects whether or not the potential entrant enters the market.
Schoonbeek, Lambert, de Vries, Frans
openaire   +4 more sources

Tax risk, environmental uncertainty, and tax avoidance: Does financial distress matter?

open access: yesKeberlanjutan, 2022
This study examines the effect of tax risk and environmental uncertainty on tax avoidance. In addition, this study also employs financial distress as a moderator of the relationship between tax risk and environmental uncertainty on tax avoidance.
Januardi Januardi   +2 more
doaj   +1 more source

Environmental and economic impact analysis of levying VOCs environmental protection tax in China

open access: yesHeliyon
China is one of the largest volatile organic compounds (VOCs) emitters worldwide. The emission levels of and harm caused by VOCs have attracted much attention.
Ziwei Qian   +6 more
doaj   +1 more source

China’s environmental “fee-to-tax” and foreign direct investment—An empirical study based on intensity difference-in-differences

open access: yesFrontiers in Environmental Science, 2023
To protect and improve the environment, reduce pollutant emissions, and promote ecological civilization, China implemented “the Environmental Protection Law of the People’s Republic of China” on 1 January 2018.
Jiqiang Huang, Yanfeng Li
doaj   +1 more source

FEATURES OF ACCOUNTING ORGANIZATION OF LIABILITIES FOR TAXES AND DUTIES UNDER CIRCUMSTANCES OF ENVIRONMENTAL POLICY IMPLEMENTATION IN UKRAINE [PDF]

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013
The main problems of accounting organization of liabilities for taxes and duties under current complicated economic and environmental conditions were investigated.
T. Murovana
doaj   +1 more source

Does the Carbon Emissions Trading Policy Increase Corporate Tax Avoidance? Evidence from China

open access: yesFrontiers in Energy Research, 2022
Based on the natural experiment of carbon emissions trading pilots in China, this paper investigates the effect of environmental regulation on corporate tax avoidance.
Chen Feng   +3 more
doaj   +1 more source

Environmental policy integration in terms of section 37d of the Income Tax Act 58 of 1962

open access: yesJournal of Economic and Financial Sciences, 2015
Environmental policy integration is essential in achieving environmental sustainability goals across non-environmental sectors. Dilution of environmental goals in environmental policy integration should be avoided.
Ellane Van Wyk
doaj   +1 more source

Environmental regulation policy, corporate pollution control and economic growth effect: Evidence from China

open access: yesEnvironmental Challenges, 2021
This paper constructs a theoretical framework including pollution accumulation that describes the corporate pollution treatment mechanism, and uses the shooting method to find the equilibrium solution on saddle path of the neoclassical model.
Qingquan Fan   +3 more
doaj   +1 more source

The Effect of Enviromental Uncertainty and Tax Avoidance: The Role Managerial Ability

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2023
Taxes play an essential role in state funding. As something that is not profitable for the company, it usually encourages efforts to reduce taxes by doing a tax avoidance.
Hanny Purnomo, Rizky Eriandani
doaj   +1 more source

Economic statistics in solving environmental problems of the enterprise [PDF]

open access: yesЕкономічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет, 2020
The scientific and practical problem of the accumulation of slag waste from metallurgical enterprises of Ukraine has been investigated. Possible directions of slag utilization offered by modern science are analyzed.
Sierhieiev S.S.   +2 more
doaj   +1 more source

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