Results 161 to 170 of about 19,300,577 (301)

The Dual Income Tax System - An Overview [PDF]

open access: yes
Einkommensteuer, Doppelbesteuerung, Verbrauchsteuer, Steuersystem, OECD-Staaten, Income tax, Double taxation, Consumption tax, Tax system, OECD ...
Robin Boadway
core  

Using Rewards and Penalties to Promote Reusable Packaging Systems: A Review of Current Practice and Analysis of Effects on Consumer Engagement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Reusable packaging systems (RPSs) offer a promising solution for mitigating environmental harm caused by single‐use plastics, but their success depends largely on consumer engagement. This multi‐method study examines the use and effects of material consequences to promote consumer engagement with RPSs.
Robert Burkhardt   +2 more
wiley   +1 more source

The Cost of Complexity in Federal Student Aid: Lessons from Optimal Tax Theory and Behavioral Economics [PDF]

open access: yes
The federal system for distributing student financial aid rivals the tax code in its complexity. Both have been a source of frustration and a focus of reform efforts for decades, yet the complexity of the student aid system has received comparatively ...
Susan M. Dynarski   +1 more
core  

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

open access: yesCorporate 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

Simplified tax system: a regulatory perspective

open access: yes, 2015
У роботі на підставі критичного огляду законодавства стосовно спрощеної системи оподаткування виявлена сучасна проблематика нормативно-правового забезпечення та окреслені шляхи його удосконалення у напрямку зниження фіскальних акцентів.В работе на основе
Artyuh, O., Артюх, О.В.
core  

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

open access: yesCorporate 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

LEGAL ASPECTS OF THE IMPLEMENTATION OF THE SIMPLIFIED SYSTEM OF TAXATION IN TAX PLANNING

open access: yesScientific notes of Taurida National V.I. Vernadsky University. Series: Juridical Sciences, 2020
openaire   +1 more source

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