Results 131 to 140 of about 1,829,514 (358)
COMPARATIVE STUDY ON INDIRECT TAXES AT EU LEVEL [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 The economic downturn, affecting lately the states all over the world, imposed their governments to take measures in fiscal and budget plan in order to reduce the budget deficit, by reducing spending and increasing the revenue mobilized to the budget ...
HARALAMBIE GEORGE ALIN
doaj
INDIRECT TAXES OF THE REPUBLIC OF UZBEKISTAN THE ROLE AND IMPORTANCE OF ACCOUNTING IN THE TAX SYSTEM
, 2022 Ibrahimov Davronbek Mukhamadi ogli
openalex +1 more source
Does Indirect Tax Harmonization Deliver Pareto Improvements in the Presence of Global Public Goods? [PDF]
This paper identifies conditions under which, starting from any tax distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are potentially Pareto improving in the presence of global public goods.
Christos Kotsogiannis +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat +4 more
wiley +1 more source
Indirect Taxation in Greece: Evaluation and Possible Reform [PDF]
The paper assesses the distributional and efficiency/disincentive aspects of the Greek indirect tax system, which provides 60% of total tax revenue.
David Michael Newbery +1 more
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Environmental Performance Drivers: A Political Cost Approach
Business Strategy and the Environment, EarlyView.ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain +2 more
wiley +1 more source
Does the number of taxpayers matter for optimum collection of Turnover tax category -B-taxpayers
Multidisciplinary Business ReviewTaxation is a fundamental tool of government fiscal policy. This study investigates the factors influencing Turnover Tax collection among category - B - taxpayers in Ethiopia, focusing on the relationships between taxpayer registration, knowledge ...
Baharu Sisay Negatu, Nidhi Walia
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Business Strategy and the Environment, EarlyView.ABSTRACT The application of firm sustainability practices (FSP) in ethnic minority–owned small and medium–sized enterprises (ESMEs) has received significantly less scholarly focus, making ESME FSP an emerging academic field. This study aims to explore the factors influencing ethnic minority–owned SMEs involved in FSP and identify the factors hindering ...
Nurul Islam +2 more
wiley +1 more source
TAX COMPOSITION AND ECONOMIC GROWTH. A PANEL-MODEL APPROACH FOR EASTERN EUROPE [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 In this paper, we investigate the impact of tax composition on economic growth, based on a panel-model approach. The dataset includes six East-European countries and covers the period 1995-2012.
MURA PETRU-OVIDIU
doaj
Monetary and fiscal policy aspects of indirect tax changes in a monetary union [PDF]
In recent years a number of European countries have shifted their tax structure more strongly towards indirect taxes, motivated, inter alia, by the intention to foster competitiveness.
Lipińska, Anna, von Thadden, Leopold
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