Results 111 to 120 of about 839,118 (237)
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
Consumers' Intention to Use Circular Business Models: A Configurational Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg +4 more
wiley +1 more source
An evaluation of indirect taxes in Turkey [PDF]
The share of indirect taxes in tax revenues, specifically consumption taxes, is quite high in Turkey when compared to other OECD economies. This emphasis on indirect taxes in Turkey, as well as other developing economies, is argued to emerge from the ...
Burcay Erus +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Household Consumption Patterns, Indirect Tax Structures and Implications for Indirect Tax Harmonisation - A Three Country Perspective [PDF]
The paper compares the indirect tax structures and consumption patterns of three European countries (the UK, Greece and Hungary) and studies the likely distributional impact of a potential convergence of their indirect tax systems by exploiting the rich ...
Georgia Kaplanoglou
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Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
From Board Governance to SDGs Integration: ESG Performance and Controversies in the MENA Region
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how board characteristics influence firms' integration of the Sustainable Development Goals (SDGs), focusing on the mediating role of environmental, social, and governance (ESG) performance and the moderating effect of ESG controversies.
Waleed M. Alahdal +2 more
wiley +1 more source
Economia Aplicada, 2003 This work analysis the effects of an alternative tributary reforms in the economic growth and in the income distribution applying a model of computable general equilibrium.
Adelar Fochezatto
doaj
Over 75% of Federal tax revenue is raised through the income tax and FICA taxes. The potential effects on labor supply and economic welfare are important because of the large and increasing reliance on direct taxation. Over the past few years significant
Jerry A. Hausman
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