Results 111 to 120 of about 18,987,989 (212)
Tax system and reforms in Europe: Spain [PDF]
This paper aims at discussing the main features of Spain’s tax system, its recent reforms and those underway. The current state of the main taxes, their future reforms are studied starting from 1975, when Spain shifted to democracy.
Davide Tondani
core +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental entrepreneurship and eco‐innovation, although cornerstones in the transition to a sustainable world, form a research nexus that remains largely understudied. We draw on the theory of complexity and the notion of cultural, temporal, and relational complexities to explain the process of eco‐innovation among environmental small ...
Georgios Outsios, Stefan Chichevaliev
wiley +1 more source
Економіка і управління бізнесомThe aim of the study was to analyse the impact of tax rates and privileges on the accounting of small and medium-sized enterprises in terms of existing challenges and opportunities. The tools used were SWOT-analysis, PESTEL-analysis and the case of small
O. Perchuk, O. Yosypenko
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Using a balanced panel of 93 Korean firms over 2014–2023, this study examines how the interaction between green innovation and asset replacement strategies is associated with changes in carbon intensity over time. Distinguishing between tangible and intangible asset pathways, we identify two contrasting temporal patterns. When green innovation
Bong‐Seop Kim, Suk Hyun
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested.
Jiyeon Kim, Wooyoung Yang
wiley +1 more source
Procedural justice and the Australian Taxation Office: A study of scheme investors [PDF]
, 2002 During the 1990s, Australian taxpayers who invested in mass marketed tax schemes enjoyed generous tax breaks until the Australian Taxation Office (Tax Office) told them in 1998 that they abused the system.
Murphy, Kristina +2 more
core
Data‐Driven Pathways to Circular E‐Waste Management
Business Strategy and the Environment, EarlyView.ABSTRACT As the volume and complexity of electronic waste grow worldwide, regional and subnational systems are increasingly tasked with managing the environmental, economic, and social challenges of circular resource recovery. This paper focuses on Canada's e‐waste sector to examine how circular economy (ce) principles can be integrated into regional ...
Saidia Ali +3 more
wiley +1 more source
Legacies and successions tax law Law pamphlets
, 1919 Inheritance Tax Commission. -- Legacies And Successions Tax Law. -- General Suggestions. -- I. Chapter 248, Laws Of 1909. -- Tax liability continues notwithstanding repeal of the chapter.
Inheritance Tax Commission
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the drivers and barriers shaping the adoption of salvaged automotive components (‘green parts’) in the UK accident repair sector and evaluates the strategic implications for intermediary firms in fragmented service ecosystems.
Gu Pang +3 more
wiley +1 more source
Health disparities in chronic liver disease
Hepatology, EarlyView., 2022 Abstract The syndemic of hazardous alcohol consumption, opioid use, and obesity has led to important changes in liver disease epidemiology that have exacerbated health disparities. Health disparities occur when plausibly avoidable health differences are experienced by socially disadvantaged populations.
Ani Kardashian +3 more
wiley +1 more source