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Environmental and economic impact analysis of levying VOCs environmental protection tax in China
HeliyonChina 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
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Environmental Uncertainty, Managerial Ability and Tax Aggressiveness
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2020 This research aims to examine the effect of environmental uncertainty on tax aggressiveness. Moreover, this research also examines the effect of managerial ability, as a moderating variable, in the relationship between environmental uncertainty and tax ...
Jessica Dhea Syarendra +1 more
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Tax risk, environmental uncertainty, and tax avoidance: Does financial distress matter?
Keberlanjutan, 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
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FEATURES OF ACCOUNTING ORGANIZATION OF LIABILITIES FOR TAXES AND DUTIES UNDER CIRCUMSTANCES OF ENVIRONMENTAL POLICY IMPLEMENTATION IN UKRAINE [PDF]
Вісник 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
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Does the Carbon Emissions Trading Policy Increase Corporate Tax Avoidance? Evidence from China
Frontiers 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
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Frontiers 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
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Environmental policy integration in terms of section 37d of the Income Tax Act 58 of 1962
Journal 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
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Environmental 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
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Sustainable FuturesWhether environmental tax reform can drive green economic transformation is closely related to local government behavior. This study examines the impact of environmental tax reform on local governments using panel data for 247 Chinese prefecture-level ...
Tianyang Chu
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The Effect of Enviromental Uncertainty and Tax Avoidance: The Role Managerial Ability
Riset 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
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