Results 41 to 50 of about 1,398 (211)

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo, Francesco Quatraro, Eleonora Rubichi   +2 more
wiley   +1 more source

TAXATION OF TRANSACTIONS IN THE RUSSIAN GOLD MARKET

Вестник Российского экономического университета имени Г. В. Плеханова, 2017
The results of the analysis of taxation operations in the Russian gold market have been presented. Detailed specifications on the types of transactions, taxes and duties on the precious metals market have been enumerated.
Nataliya V. Zolotova, Vitaly T. Borisovich   +1 more
doaj   +1 more source

Spatial Structure of the Formation of Value Added in the Arctic Territories [PDF]

Экономика региона, 2019
The growing interest in the development of the Russian Federation’s Arctic territories affect s variou s aspect s o f space exploration, including technological, legal, geopolitical, social and economic aspects. At the same time,
Ekaterina Aleksandrovna Zakharchuk
doaj   +1 more source

FORECAST OF REVENUES FROM THE TAX ON EXTRACTION OF MINERALS FROM OIL PRODUCTION IN NEW DEPOSITS IN THE NORTHERN TERRITORIES

Yugra State University Bulletin, 2017
The purpose of the research, the results of which are given in this article, is to compile a forecast of revenues to the budget system of the mineral extraction tax on new fields in Eastern Siberia and the Far East. To achieve this goal, we analyzed the factors associated with the change in the price of oil, the exchange rate of foreign currency, the ...
Evgeny Nikolaevich Razdrokov, Victoria Victorovna Korosteleva   +1 more
openaire   +2 more sources

Critical Materials Import and Environmental Preferences: Evidence From G20 and N11 Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT Critical materials such as lithium and cobalt are indispensable for achieving the United Nations' Sustainable Development Goals (SDGs), particularly SDG 7 (Affordable and Clean Energy) and SDG 13 (Climate Action). While these materials enable the deployment of low‐carbon technologies, including electric vehicle batteries and renewable energy ...
Asif Saeed, Atif Iqbal, Faisal Saeed Malik   +2 more
wiley   +1 more source

DISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE IT

Вестник университета, 2016
The article discusses the main taxes payable by subsoil users today. This export customs duties on oil and gas and the tax on mineral extraction. The main drawback of the tax on extraction of minerals is a flat scale of its use that are subject to the ...
S. Mamaev
doaj  

TAX BURDEN ON COMPANIES IN THE OIL AND GAS INDUSTRY OF THE RUSSIAN FEDERATION: DAMPING MECHANISM VS TAX MANEUVER

Вестник университета, 2019
The volatility of hydrocarbon prices on world markets, as well as the high level of dependence of the state budget on oil and gas revenues, are the main conditions for assessing the effectiveness of tax regulation in the oil and gas sector.
M. A. Valishvili
doaj   +1 more source

Losses of Extracted Crude Hydrocarbons for the Purposes of Application of the Zero Mineral Resources Extraction Tax Rate: A Legal Aspect

Financial law, 2020
In the article the author analyses the terminology of Chapter 26 of the Tax Code of Russian Federation that affect on application of the zero rate of tax in terms of normative losses of hydrocarbons. Based on the analysis current regulation and the concepts of “loss minerals”, “ normative losses”, “real losses”, “process losses”, the author proposes to
openaire   +1 more source

A Strategy Cycle Nexus for Circular Economy and Industry 4.0 Integration: A Global Expert Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT The adoption of circular economy (CE) practices supported by Industry 4.0 (I4.0) technologies remains limited, despite their strong potential to enhance sustainable performance (SP). Organizations continue to face practical challenges in identifying effective strategies, enabling technologies, and implementation conditions.
Than'a Alsaoudi, Adolf Acquaye
wiley   +1 more source

DISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE IT

Вестник университета, 2019
The article discusses the main taxes payable by subsoil users today. This export customs duties on oil and gas and the tax on mineral extraction. The main drawback of the tax on extraction of minerals is a flat scale of its use that are subject to the ...
S. Mamaev
doaj