Results 121 to 130 of about 6,419 (305)
Does Stakeholder Pressure Promote Green Innovations and Performance of Agribusiness Companies?
Business Strategy and the Environment, EarlyView.ABSTRACT The sustainability of agribusiness companies is guided by multiple, sometimes paradoxical, interests. Green innovation is strategic for sustainable development; however, literature shows inconsistencies regarding its impact on environmental and economic‐financial performance.
Vanderlei dos Santos +4 more
wiley +1 more source
Analytical and Comparative JurisprudenceThe issue of determining the tax residence of refugees has become increasingly relevant in light of rising global mobility and systemic instability caused by wars, disasters, and humanitarian crises. Traditional approaches to determining individual tax residence are predominantly based on formal criteria - such as the number of days of physical ...
openaire +3 more sources
Proportionality in tax disputes: Lithuanian Court practice [PDF]
Through detailed consideration of relevant European Court of Justice and European Court of Human Rights case law, the author examines the principle of proportionality in European Union law and ways in which is is applicable to the settlement of tax law ...
Audzevicius, Ramunas
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Legal Justice on the Example of Tax Justice [PDF]
, 2018 Celem artykułu jest analiza pojęcia sprawiedliwości w ujęciu prawnym na przykładzie sprawiedliwości podatkowej. Autor, definiując pojęcie sprawiedliwości, wskazuje na jej wieloaspektowy i złożony charakter oraz na brak normatywnej definicji tego pojęcia.
Werner, Aleksander
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The Role of Institutional Pressures in Technology Adoption for Low‐Carbon Manufacturing
Business Strategy and the Environment, EarlyView.ABSTRACT Existing research highlights that the adoption of low‐carbon technologies in manufacturing operations is shaped by the external environment. However, limited understanding exists regarding how technology‐related uncertainty interacts with institutional pressures to influence firms' adoption strategies.
Diellza Salihu +2 more
wiley +1 more source
Frontiers in SociologyIt has been known for a long time that (1) when graphs of income amount on income relative rank for two income distributions intersect twice, three “transfer groups” are generated, with the poorest and richest both gaining under the same alternative ...
Guillermina Jasso
doaj +1 more source
The politics of tax structure [PDF]
Governments that wish to redistribute through budgetary policy do so mostly on the spending side, not on the taxation side of the budget. The taxation side is nevertheless important, partly because less efficient tax structures seem to be associated with
Ganghof, Steffen
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The relevance of the procedural framework principles in the Direct Tax Cases of the CJEU [PDF]
, 2019 The European Court of Justice (hereinafter the ‘CJEU’ or the ‘Court’) has developed a judicial approach in which it has judged whether domestic direct tax measures (income or corporate taxes) violate the principle of non-discrimination found in the ...
Garbarino, Carlo
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Business Strategy and the Environment, EarlyView.ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi +2 more
wiley +1 more source
Does the Czech Parliament Follow Tax Law Drafting Principles? [PDF]
Tax law regulation must be clear and easy to understand and apply. It must consider the level of knowledge of taxpayers, and it must follow the terminology used in other branches of law.
Radvan, Michal
core +1 more source