Results 91 to 100 of about 290,570 (324)
Objectives Contemporary tax policy is conducted taking into account their other functions, including the stimulus function. The main purpose of the article is to indicate which taxes are the most appropriate for the implementation of environmental policy,
Waldemar Szymański, Joanna Węgrzyn
doaj +1 more source
Rethinking the Indirect Taxation of Trust in the Reform of the Italian Tax System [PDF]
Salvatore Antonello Parente
openalex +1 more source
The Impact of Carbon Pricing on Corporate Sustainability: Evidence From the European Union
ABSTRACT The European Union (EU) has played a leading role in the fight against climate change. One mechanism used to meet the targets for global greenhouse gas (GHG) emission reductions is carbon pricing. A prominent example is the EU Emissions Trading System (EU‐ETS).
C. José García +2 more
wiley +1 more source
Welfare, Revenue and Indirect Tax Harmonization under the Origin Principle [PDF]
This paper discusses whether some propositions concerning the effects of indirect tax harmonization that have been derived when taxes are levied on a destination basis and revenue is returned to the individuals as a lump-sum transfer can, when accurately
Miguel Angel López-García
core
ABSTRACT In response to global efforts to promote sustainability and combat climate change, industries increasingly leverage digital technologies to enhance organizational capabilities and adopt low‐carbon practices. This study focuses on the automotive manufacturing industry in Morocco, a critical sector in emerging economies, where low‐carbon ...
Hala Hmamed +4 more
wiley +1 more source
Taxation in Romania - News and Perspectives [PDF]
The constant motion in which the economic environment is found, the financial implications of the economic crisis on it, the need to correlate the existing legislative provisions in functional structures, the increasing need of the state for ...
DOBROTĂ GABRIELA +1 more
doaj
The Effect of Direct and Indirect Non-Oil and Gas Taxes on Domestic Revenue in Timor Leste
Carlos Afonso Barreto
openalex +2 more sources
ABSTRACT Ensuring the resilience of industrial symbiosis networks (ISNs) has emerged as a key concern in the literature. However, existing studies focus on network‐level strategies, neglecting the potential benefits derived from strengthening the links between symbiotic partners.
Melissa Mollica +2 more
wiley +1 more source

