Results 141 to 150 of about 71,724 (323)
Excise levying on gold products on the Romanian territory
Metalurgija, 2016 As regards the trade operations with gold products, the tax regime is rather special. The current paper tackles the most significant aspects of excise levying of this products/jewels type in the Romanian system. The focus is on certain framework elements
I. Bostan, T. Roman
doaj
The Political Economy Determinants of Domestic Tax Mobilization in Developing Countries [PDF]
To what extent differences across developing countries in their domestic tax mobilization can be explained, in addition to the traditional determinants, by political economy factors and particularly by the political regime? Using a panel of 78 developing
Ehrhart, Hélène
core
Greek Corporate Tax and European Tax Integration
, 2019 The present study constitutes a thorough review of the current tax regime applicable in Greece, from a corporate income tax point of view, following the significant tax reform that has taken place in 2013, with a particular emphasis on the latest ...
Savvaidou, Katerina +1 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source
The special regime of travel agencies in the value added tax [PDF]
[ES] El régimen especial de las agencias de viajes es una figura tributaria diseñada para adaptar la fiscalidad del IVA a las particularidades del sector, garantizando la simplicidad administrativa y la neutralidad del impuesto.
Prada Sánchez, Marta Amelia
core
, 2022 Las entidades adscritas al régimen de propiedad horizontal no residencial, han experimentado unos cambios sustanciales frente a la administración de impuestos, dejando de pertenecer al régimen tributario especial para enmarcarse en el régimen común.
Cardona Pineda, José Arístides
core
Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 more
wiley +1 more source
Special income tax regime for ESALs, requirements for their qualification and permanence
, 2023 Las ESAL, son entidades de régimen tributario especial, reconocidas legalmente en Colombia y nuestra Constitución, la cual permite asociarse las personas naturales o las personas jurídicas con el propósito de que efectúen actividades de tipo social, bien
Lora Bedoya, Mayuris del Carmen +6 more
core
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
Improving the Application of Special Tax Regimes in the Region
Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019), 2020 Julia Fedotova +3 more
openaire +1 more source