Results 111 to 120 of about 44,830 (308)

To questions on profitable powers of local governments

open access: yesПутеводитель предпринимателя, 2020
In article the current situation in the field of regulation of powers on formation of a profitable part of budgets of municipal unions is considered, and also the analysis of reform of local government is resulted.
B. R. Krasnicky
doaj   +2 more sources

Analisis Kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) di Sumatera Utara

open access: yesJurnal Akutansi Manajemen Ekonomi Kewirausahaan
This research aims to analyze the contribution of local taxes and levies to Local Own-Source Revenue (PAD) in North Sumatra Province during the 2018-2022 period.
Syaifullah
doaj   +1 more source

Cigarette Taxes and Youth Smoking: New Evidence from National, State, & Local Youth Risk Behavior Surveys [PDF]

open access: yes
Several studies have examined the effects of state cigarette tax increases on youth substance use over the 1990s, with most -- but not all -- finding that higher taxes reduce youth consumption of tobacco.
Philip J. Cook, Christopher Carpenter
core  

Sustainability‐Oriented Innovation and Circular Economy Transitions: Evidence From the UK Textile and Clothing Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha   +3 more
wiley   +1 more source

Involvement of Digital Platforms in the Process of Payment of Accommodation Tax in Slovakia – Theory vs. Reality

open access: yesActa Universitatis Lodziensis Folia Iuridica
Digitization in the field of taxation represents one of the possible ways of improving the quality and increasing the transparency of this process. We can conclude that, in Slovakia, the potential of digitization for streamlining tax processes as well ...
Anna Vartašová, Karolína Červená
doaj   +1 more source

Environmental Taxes [PDF]

open access: yes
This chapter provides an overview of key economic issues in the use of taxation as an instrument of environmental policy in the UK. It first reviews economic arguments for using taxes and other market mechanisms in environmental policy, discusses the ...
Don Fullerton   +2 more
core  

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee   +3 more
wiley   +1 more source

To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania [PDF]

open access: yes
Widespread tax evasion reflected in persistent public resistance to pay is seen as part of the problem of raising local government revenues in Tanzania. Dealing with the policy problem of revenue enhancement and tax evasion requires some understanding of
Odd-Helge Fjeldstad
core  

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino   +2 more
wiley   +1 more source

Assessing the impact of local taxation on property prices: a spatial matching contribution [PDF]

open access: yes
This article provides empirical evidence on the impact of local taxation on property prices, controlling for the local public spending, using data on property taxation and real estate transactions, over the period 1994–2004.
Visalli, M., Charlot, S., Paty, S.
core  

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