Results 101 to 110 of about 290,721 (298)
An Econometric Approach on Shadow economy in European countries [PDF]
Annals of the University of Oradea: Economic Science, 2019 The present article investigates the relationship between shadow economy as a percentage of GDP, direct and indirect taxes, taxes centralized by the government, personal and corporate income taxes, value added taxes.
PETRIC Nicolae
doaj
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
USING TAXES AS ECONOMIC – FINANCIAL INSTRUMENTS [PDF]
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2016 The paper aimed to analyze the use of taxes as an economic-financial instrument in Romania, comparatively with other EU states. The main aspects approached have been: total taxes, direct and indirect taxes, contributions to social insurance, profit tax ...
Daniela SIMTION
doaj
Who Pays Indirect Taxes in Russia? [PDF]
indirect taxes, microsimulation, progressivity, Russia, tax reform ...
Decoster, Andre, Verbina, Inna
core
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
PUBLIC DEBT - THEORETICAL CONSIDERATIONS [PDF]
Challenges of the Knowledge Society, 2018 The article presents a point of view regarding the public debt management, in theoretical terms, characterized by a critical analysis both economically, financially and socially.
Petre POPEANGA, Carmen BRAGADIREANU
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing upon ecological modernization theory as the analytical framework, this study employs macro‐level longitudinal tracking data covering China's major regions as research samples. It measures the green and low‐carbon development (GLCD) of manufacturing from the four dimensions—“carbon reduction, pollution mitigation, ecological expansion ...
Deng Wang +4 more
wiley +1 more source
Taxes, Status Goods, and Piracy [PDF]
This paper studies the design of indirect redistributive taxation and of corrective taxation, as well as the formation of equilibrium indirect tax policies via a political process, in the presence of status goods, allowing for the possibility that ...
Alessandro Balestrino
core
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source