Simplified tax system - Open Access .click

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Improving the Legal Framework for Applying the Simplified Tax System

Economics, taxes & law, 2020
openaire +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +1 more source

Sustainability Transitions in SMEs: Investigating Net‐Zero Adoption, Carbon Footprint Reduction, and Performance Outcomes

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research empirically validates an integrated framework that explains net‐zero‐emission adoption among Small and Medium Enterprises (SMEs) in the United Arab Emirates (UAE). Extending the Technological‐Organizational‐Environmental (TOE) framework with the Triple Bottom Line (TBL) perspective, the research explains how internal capabilities
Alanood Alremeithi +3 more
wiley +1 more source

Sugar tax in Poland: population-level trends in obesity, sugar consumption and healthcare utilization. [PDF]

Front Public Health
Seweryn M +4 more
europepmc +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source

Soil Lead Risks Associated With Urbanization Histories in Springfield MA and Hartford CT, USA. [PDF]

Geohealth
Perdrial N +4 more
europepmc +1 more source

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza +2 more
wiley +1 more source

Interventions to bolster benefits take-up: Assessing intensity, framing, and targeting of government outreach. [PDF]

Proc Natl Acad Sci U S A
Linos E, Lasky-Fink J, Dorie V, Rothstein J. +3 more
europepmc +1 more source

Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As carbon neutrality has become a central goal of global climate governance, how firms achieve low‐carbon transformation has emerged as a critical research issue. However, prior studies have primarily focused on macro‐ or industry‐level analyses, offering limited and fragmented insights into how digital technologies—particularly AI—affect firm‐
Xiaonan Dong, Sungjin Son
wiley +1 more source

Benchmarking energy consumption and solar energy potential for sustainable photovoltaic integration in university campus buildings. [PDF]

Sci Rep
Bekkouche A +4 more
europepmc +1 more source

8. economic growth
simplified taxation system
1. no poverty

tax burden
small business
9. industry and infrastructure

sme
taxpayers
single tax