Results 81 to 90 of about 310,572 (293)
TAX POLICY IN SERBIAN AGRICULTURE
Ekonomika Poljoprivrede (1979), 2013 In paper was analysed tax policy in agriculture of Serbia. Tax policy was observed through the current legal framework, as like: Individual Income Tax Law and Corporate Profit Tax Law.
Zoran Simonović +2 more
doaj
Artificial Intelligence and EU law Enforcement: A Bottom-Up Approach
European Papers(Series Information) European Papers - A Journal on Law and Integration, 2024 9(3), 930-934 | Article | (Abstract) Technological disruption is drastically changing the way rules are made and applied.
Miroslava Scholten +2 more
doaj +1 more source
Now so near, and yet still so far: economic relations between Ukraine and the European Union [PDF]
Kiev is not so far away from Brussels as one might expect. Ukraine already performs quite well when compared to the other countries in the queue for entry into the EU. Especially the fiscal and external debt figures are better than in other countries. On
Bilan, Olena +4 more
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The Gordian Knot: How the United States, the European Union, and Organization for Economic Cooperation and Development took action against corporate tax avoidance [PDF]
, 2017 In 2016, the United States had the highest corporate tax rate in the world. Perhaps, the high tax rate could be why American corporations are holding an estimated $2.5 trillion abroad (Cox 2016). According to a study by the Bureau of Economic Analysis, U.
Twomey, Katlyn
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source
Opolskie Studia Administracyjno-PrawneThis publication discusses the CJEU ruling, which stated that the mechanism allowing for the adjustment of family allowances and tax credits granted by the Republic of Austria to workers, based on the country of residence of their children, constitutes ...
Kamila Gabor-Wałach
doaj +1 more source
Undeclared economic activity in central and eastern Europe -- how taxes contribute and how countries respond to the problem [PDF]
The paper examines the incentives and distortions created by tax policy and administration structures that motivate individuals to undeclare or under-declare work in the new EU member countries.
Leibfritz, Willi
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
L'autonomia tributaria degli enti territoriali e il divieto di aiuti di Stato [PDF]
This paper deals with EU rules and ECJ case law concerning state aids granted by regional or local authorities in form of tax relief. Italian constitution, the general law about “fiscal federalism” n.42/2009 and legislative decrees on regional and local ...
Schiavolin, Roberto
core
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source