Results 171 to 180 of about 34,533 (308)

Comprehensive assessment of VAT tax risks by the DPS authorities

Автор оцінив динаміку дослідження теоретико-методичних та організаційних засад комплексного відпрацювання органами ДПС податкових ризиків з ПДВ. -з'ясовано економічну сутність податкових ризиків з ПДВ; - здійснено характеристику діяльності ДПС ...
Ohol, Andriy Andriyovych, Оголь, Андрій Андрійович   +1 more
core  

Local Autonomy, Tax Morale and the Shadow Economy [PDF]

Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach such as, for example, decentralizing the political power to those who are close to the problems ...
Christoph A. Schaltegger, Friedrich Schneider, Benno Torgler   +2 more
core  

Investigating How Firms in Emerging Economies Integrate AI‐Driven Systems and ESG Metrics Into Biodiversity Conservation and Circular Economy Strategies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley   +1 more source

Firefighters as a Key Alliance Group to Advocate for Tobacco Control Policies in Korea. [PDF]

J Prev Med Public Health
Kang H, Park S, Cho SI.
europepmc   +1 more source

What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks [PDF]

We reassess the driving forces behind the recent decline of corporate tax rates in Europe. Using data for up to 32 countries from 1983 to 2006, we analyze the role of economic and financial openness as well as tax competition while allowing for dynamic ...
Johannes Rincke, Michael Overesch
core  

Barriers and Enablers of Circular Economy in Electrical and Electronic Equipment: A Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley   +1 more source

A Call for Dietary Sugar Restriction Policy in India in Light of Oral Health Concerns. [PDF]

Cureus
More SG, Mistry LN, Patil A, Mishra H, Patil T, Jawdekar AM.   +5 more
europepmc   +1 more source

Advance pricing arrangements – An Australian tax office success or the result of a legislative failure?

, 2006
Australia’s domestic income tax legislation and double tax agreements contain transfer pricing rules which are designed to counter the underpayment of tax by businesses engaged in international dealings between related parties.
Sadiq, Kerrie Lee, Sadiq, Kerrie
core  

Cultivating Circularity: Harnessing Industry 4.0 and Stakeholder Engagement for a Sustainable Agrifood Future in Brazil

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem, Lucila M. S. Campos, Tais Provensi, Charbel Jose Chiappetta Jabbour   +3 more
wiley   +1 more source

Excise taxes of oral nicotine pouches in the USA. [PDF]

Tob Control
He Y, Zettler PJ, Berman ML, Xu L, Shang C.   +4 more
europepmc   +1 more source