Tax Benefit in Transition to and Application of Special Tax Regimes
Actual Problems of Russian Law, 2019 openaire +2 more sources
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes +5 more
wiley +1 more source
SPECIAL TAX REGIMES IN UZBEKISTAN: THEORETICAL FOUNDATIONS AND CURRENT PRACTICE
Article 18 of the Tax Code of the Republic of Uzbekistan (2019) establishes four categories of special tax regimes applicable to defined categories of taxpayers: the turnover tax for smaller businesses, the special regime for production sharing agreement participants, the special regime for free economic zone participants and certain privileged ...
Sharipov, Kamil, Aniyazov, Umidbek
openaire +1 more source
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]
PLoS OneTao R, Li J.
europepmc +1 more source
Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 more
wiley +1 more source
Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems. [PDF]
PLoS OneKollruss T.
europepmc +1 more source
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
Quantifying public and private investment in biopharmaceutical R&D: a study of seven middle- and high-income countries. [PDF]
J Pharm Policy PractFowler A +6 more
europepmc +1 more source