Results 121 to 130 of about 271,194 (275)
Piecemeal Modeling of the Effects of Joint Direct and Indirect Tax Reforms [PDF]
, 2023 Bart Capéau +2 more
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs ...
Emmanuel A. Morrison +3 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
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
Tax revenues in the EU and Ukraine: structure and main trends [PDF]
, 2018 Analysis of the ratio of direct and indirect taxes in the tax systems of the European Union (EU) and Ukraine is carried out in the paper. The results of the study testify that because of differing national tax structures, indirect taxes, direct taxes and
Marynenko, Nataliia
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzes the incidence of environmental reporting on the financial performance (FP) of top banks in Brazil, Russia, India, China and South Africa (“BRICS”) countries using data from 50 leading banks from 2018 to 2023. Using panel regression analysis, the findings indicate that environmental reporting significantly impacts accounting‐
Mithilesh Gidage +2 more
wiley +1 more source
Welfare Effects of Indirect Tax Policies in West Africa [PDF]
, 2023 Romain Houssa
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how firms leverage sustainable innovation propensity and digital sustainability transparency as strategic resources to navigate multilevel environmental pressures and achieve environmental and innovation performance.
Li Zheng +4 more
wiley +1 more source
Indirect tax reform in Ireland
, 1989 The Irish tax system is characterised by a narrow base with high rates. This is true of both the direct and indirect system. This paper examines the possibilities for indirect tax reform in Ireland. A model of the economy and its initial equilibrium is specified.
openaire +2 more sources
Impact of the EU Adhesion on the Indirect Taxes for the Intra-Community Imports [PDF]
, 2007 Răzvan Ştefănescu, Ramona Dumitriu
openalex +1 more source