Results 91 to 100 of about 290,721 (298)

STATE INCENTIVE COMPATIBILITY MECHANISM FOR INDIRECT TAXES

open access: yesÌнформаційні технології в освіті, 2012
In this paper the mechanism design of tax policy, which is examined changes in the number of firms on the value of the negative externality due the expansion of the industry.
V. Kobets
doaj  

The Impact of Sustainability Orientation and Sustainability Challenges in SME Responses to Institutional Support

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong   +3 more
wiley   +1 more source

Fiscal efficiency of the green transformation of the tax system on selected examples of European Union Member States

open access: yesJournal of Modern Science
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

Welfare, Revenue and Indirect Tax Harmonization under the Origin Principle [PDF]

open access: yes
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  

Corporate Decarbonization via Technology and Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran   +2 more
wiley   +1 more source

On Selective Indirect Tax Reform in Developing Countries [PDF]

open access: yes
The current consensus on indirect tax reform in developing countries favors a reduction in trade taxes with an increase in VAT to raise revenue. The theoretical results on selective reform that underlie this consensus are, however, derived from partial ...
Joseph E. Stiglitz, M. Shahe Emran
core  

A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim   +5 more
wiley   +1 more source

Taxation in Romania - News and Perspectives [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2011
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  

Leveraging Reverse Engineering for CSCM Practices: Demystifying the Roles of Compositional Capability and Cooperative Orientation Under Humane Orientation and Competition Intensity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular supply chain management (CSCM) practices are seen as a solution for addressing society's many significant environmental challenges. Although existing studies recognise the importance of reverse engineering in combating poverty, there is limited knowledge about its effectiveness in shaping CSCM practices to address climate change and ...
Yaw Agyabeng‐Mensah   +2 more
wiley   +1 more source

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