Results 141 to 150 of about 1,311,183 (311)
SUBSTANCE OF FISCAL DECENTRALIZATION IN THE REPUBLIC OF SERBIA
Pravo, 2008 Pursuant to the Local Self-Government Act adopted in February 2002, the fiscal decentralization has been carried out without the institutional decentralization of functions of the central tax administration, whereby only the affirmation of the self ...
Vesna Aleksić
doaj
Do Local Governments Engage in Strategic Property-Tax Competition? [PDF]
This paper uses spatial econometric methods to investigate property-tax competition among local governments. The theoretical model is drawn from the literature on tax competition, in which local jurisdictions choose property-tax rates taking into account
Jan K. Brueckner, Luz A. Saavedra
core
Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
ANALISIS POTENSI PAJAK DAN RETRIBUSI DAERAH KABUPATEN SLEMAN TAHUN 2006 – 2010
Jurnal Ilmiah Akuntansi dan Bisnis, 2013 The research aimed to determine: the level of effectiveness of each local tax and retribution, the growth rate of each local tax and retribution, the level of contribution of each local tax and retribution toward total local taxes and retributions at ...
Andreas Suryo Adi, Firma Sulistiyowati
doaj
The Deductibility of State and Local Taxes: Impact Effects by State and Income Class [PDF]
This paper provides careful estimates of the impact of removing the deductibility of state and local taxes by state andby income class. We show how deductibility affects marginal and average tax rates for both state and federal tax systems.
Daniel R. Feenberg, Harvey S. Rosen
core
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source
THE IMPACT OF AN AGING RURAL POPULATION ON LOCAL TAX STRUCTURES [PDF]
The growing American retired population increasingly is viewed for its economic development potential. The relationship between the elderly and local taxes may have a critical effect on this potential, however.
Kelsey, Timothy W. +2 more
core +1 more source