Results 171 to 180 of about 1,755,488 (383)

Economic growth and taxation in Colombia

open access: yesCuadernos Latinoamericanos de Administración
The purpose of this research is to analyze the impact of indirect value-added tax and direct income tax on economic growth in Colombia from 1970 to 2023.
Carlos David Alape Gamez
doaj  

The Influence of Perception and Tax Knowledge on Non-Compliance in Indirect Tax among Public Universities Student

open access: hybrid, 2022
Yusri Hazrol Yusoff   +4 more
openalex   +2 more sources

Leading the Way Towards Greener Business Models in the Wine Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study connects ethical leadership and green management to unlock the knowledge behind sustainability success, investigating the impact of environmental management and ethical leadership on the green performance of firms, both directly and indirectly, through the mediating role of green knowledge sharing, providing a framework for ...
Eduardo Sánchez‐García   +3 more
wiley   +1 more source

A Tax Mix Change to Reduce Greenhouse Gas Emissions [PDF]

open access: yes
Placing a price on greenhouse gas emissions using an emissions tax or auctioning tradable permits provide the least cost government intervention to reduce pollution. Initial effects of the charge on pollution include an increase in the relative prices of
Freebairn, John W.
core   +1 more source

Biodiversity Credits: An Overview of the Current State, Future Opportunities, and Potential Pitfalls

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Biodiversity credits are an emerging vehicle for pro‐environmental financing, yet much uncertainty remains around how and when they could boost biodiversity conservation. Here we define what biodiversity credits are and explore impact pathways through a proposed theory of change. Based on evidence from 34 pilot projects and a review of lessons
Sven Wunder   +16 more
wiley   +1 more source

Goods and Services Tax for India [PDF]

open access: yes
Indirect taxes on goods and services at the state level constitute 85 percent of own tax revenue of the state governments of which sales tax alone accounts for 61 percent. A change in regime in recent times from cascading types sales taxes to taxes based
R. Kavita Rao
core   +1 more source

Does It Pay to Be Green? A Total Quality Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The question of whether, when, and how efforts for better corporate environmental performance (CEP) improve corporate financial performance (CFP) remains controversial. We revisit this question from a total quality perspective, which unites previous research and highlights interdependencies between mediators of the CEP–CFP relationship.
Christine Reitmaier   +3 more
wiley   +1 more source

Indirect taxation in the European Union [PDF]

open access: yes
Indirect taxes are levied on the production and consumption of goods and services. They influence the retail price, and hence affect patterns of trade and consumption. Indirect taxes are ultimately paid by the final consumer.
Ene, Sebastian, Micuda, Dan
core   +1 more source

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