Results 81 to 90 of about 260,695 (307)
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 +3 more
wiley +1 more source
Greening of the national tax system
Economics and EnvironmentGreening the tax system is one of the tools for achieving sustainable development. Domestic literature on the subject presents various suggestions for the improvement of the tax system in Poland.
Mikołaj Jalinik +2 more
doaj +1 more source
STUDY ON TAXES AND CHARGES APPLIED IN THE EUROPEAN UNION COUNTRIES AND IN ROMANIA IN THE FIELD OF AGRICULTURE [PDF]
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2018 The purpose of this study is to make a methodological and technical synthesis on taxation in the countries of the European Union, as well as to highlight the methodology and tax rates for corporate tax and value added tax in 14 European countries.
Nicoleta STANCIU
doaj
Differentiation of Green Taxes: A Political-Economy Analysis for Germany [PDF]
In this paper we study political-economy determinants of the differentiation of environmental taxes between sectors. Using a common-agency model, we provide predictions on tax differentiation which are then tested using data from the German Ecological ...
Anger, Niels +2 more
core
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
Tax Reforms in Hydrocarbons and Mining in Chile, Colombia and Peru 2021–2023
Revue Internationale de Politique de DéveloppementThe objective of this chapter is to analyse the impact of recent tax reforms implemented by newly elected governments in Chile, Colombia and Peru, with special emphasis on the extractive industries.
Humberto Campodónico, Armando Mendoza
doaj +1 more source
A Note on Weak Double Dividends [PDF]
A weak double-dividend is the proposition that the welfare improvement from a tax reform, where environmental taxes are used to lower distorting taxes, must be greater than the welfare improvement from a reform where the environmental taxes are returned ...
Gilbert Metcalf +2 more
core
Energy taxation and competitiveness: Special provisions for business in Germany's environmental tax reform [PDF]
, 2003 Environmental taxation very often comprises special provisions for parts of the business sector in order to attenuate effects on competitiveness of emissionintensive activities.
Kohlhaas, Michael
core
Business Strategy and the Environment, EarlyView.ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su +3 more
wiley +1 more source
Energies, 2013 In this paper, a Belgian tax reform plan is elaborated to respond to the EU proposal that requires member states to restructure passenger car taxation systems, preferentially based on the CO2 emissions of the car. A tax orientation on CO2 emissions alone
Joeri Van Mierlo +3 more
doaj +1 more source