Results 151 to 160 of about 1,755,488 (383)

International Cooperation and Corporate Strategies: Accelerating Corporate Energy Transitions in Emerging Economies

open access: yesBusiness 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

open access: yesTorun 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]

open access: yes
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

INDIRECT TAXES

open access: yes
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

Environmental Reporting and Financial Performance: Evidence From the Banking Sector in BRICS Countries

open access: yesBusiness 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]

open access: green, 2008
Michael S. Michael   +2 more
openalex   +1 more source

Navigating Multilevel Environmental Pressures and Harnessing Digital Transparency as a Catalyst for Sustainable Innovation: Pathways to Enhanced Environmental Performance

open access: yesBusiness 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]

open access: yesAnalele 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]

open access: yes, 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  

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