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Deforestation‐Free Cocoa: Implications for Organizational Adaptation and Compliance Costs

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Mandatory due diligence is an emerging policy instrument for addressing global environmental challenges, yet how such regulations reshape firm‐level organizational structures and generate compliance costs remains poorly understood. Drawing on organizational theory, this study examines how companies in the German cocoa and chocolate sector ...
Daniel Braun   +2 more
wiley   +1 more source

Macroeconomic impact of tobacco taxation in Indonesia. [PDF]

open access: yesTob Control
Bella A   +6 more
europepmc   +1 more source
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WAYS TO IMPROVE THE SIMPLIFIED TAXATION SYSTEM IN THE RUSSIAN FEDERATION

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2021
The article is devoted to the study of a special tax regime – a simplified taxation system in Russia, which significantly reduces the tax burden of taxpayers in comparison with the generally established taxation system. These measures are being taken by the Government of the Russian Federation to stimulate the development of private entrepreneurship ...
Jamila M. Amiralieva, Arbi M. Minaev
openaire   +3 more sources

THE FISCAL EFFECT OF THE TRANSFORMATION OF THE SIMPLIFIED TAXATION SYSTEM

Auditor
The article is based on an urgent topic and is due to the fact that in the modern economic realities of the Russian Federation, the issue of ensuring the stability of the state budget is of particular importance. The tax reform of 2025 is aimed at solving this problem, which is aimed at optimizing the tax system and increasing the efficiency of tax ...
Artem Nikolaev, A. Klonickaya
openaire   +3 more sources

Challenges and Prospects of the Automated Simplified Taxation System

open access: yesEKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA
The article examines the automated simplified taxation system as a new experimental regime for microbusinesses, in effect in Russia since 2022. The conditions for applying the automated simplified taxation system, its advantages, including exemption from insurance contributions and tax reporting, as well as the key problems identified during the ...
Natalia A. Ivanova
openaire   +2 more sources

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