Results 151 to 160 of about 1,755,488 (383)
Business Strategy and the Environment, EarlyView.ABSTRACT Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs ...
Emmanuel A. Morrison +3 more
wiley +1 more source
Tax reliefs in the Russian Federation, their definition, types and classification
Torun Business Review, 2012 The present article analyzes the definition of tax allowances that is fixed in Tax Code of the Russian Federation and classification of tax allowances into tax exceptions, tax abatements and tax discharges.
Natalia Soloveva
doaj
Modelling value-added tax in the presence of multiproduction and differentiated exemptions [PDF]
We develop a framework for economy-wide modelling of value-added tax systems. Our framework models a number of complexities of VAT systems as they are implemented by tax agencies.
Giesecke, James A., Tran, Nhi Hoang
core +1 more source
In this thesis, information is given about the types of taxes, their importance, and their essence today, with special attention being paid to indirect (indirect) taxes, which are divided according to the economic nature of the tax. In this thesis, an attempt was made to provide extensive and complete information on the excise type of indirect tax.
openaire +2 more sources
Welfare Effects of Indirect Tax Policies in West Africa [PDF]
, 2023 Romain Houssa
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzes the incidence of environmental reporting on the financial performance (FP) of top banks in Brazil, Russia, India, China and South Africa (“BRICS”) countries using data from 50 leading banks from 2018 to 2023. Using panel regression analysis, the findings indicate that environmental reporting significantly impacts accounting‐
Mithilesh Gidage +2 more
wiley +1 more source
Integrated Reforms of Indirect Taxes in the Presence of Pollution [PDF]
, 2008 Michael S. Michael +2 more
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how firms leverage sustainable innovation propensity and digital sustainability transparency as strategic resources to navigate multilevel environmental pressures and achieve environmental and innovation performance.
Li Zheng +4 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
Cross-border shopping and the Atkinson-Stiglitz theorem [PDF]
, 2012 We introduce cross-border shopping and indirect tax competition into a model of optimal taxation. The Atkinson-Stiglitz result that indirect taxation cannot improve the efficiency of information-constrained tax-transfer policies, and that indirect taxes ...
Kessing, Sebastian G., Koldert, Bernhard
core