Results 161 to 170 of about 29,231 (309)
Effects of Bracket Creep and Tax Reform on Average Personal Income Tax Burden in Germany [PDF]
Chang Woon Nam, Christoph Zeiner
openalex +1 more source
ABSTRACT E‐waste generation is escalating in developing countries, yet collection and recycling remain minimal, leaving most e‐waste unattended. Technology adoption in e‐waste urban mining is increasingly seen as a key strategy to address this issue.
Amila Kasun Sampath Udage Kankanamge+2 more
wiley +1 more source
TAX BURDEN IN THE RUSSIAN FEDERATION: A COMPARATIVE ANALYSIS POINT OF VIEW [PDF]
Lyudmila Lykova
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ABSTRACT This study examines the influence of normative (e.g., voluntary sustainability reporting guidelines) and coercive (e.g., mandatory corporate governance [CG] requirements) pressures on the relationship between corporate sustainability disclosure (CSD) and financial performance (FP), focusing on the moderating role of audit committee ...
Mohannad Issa Elmanaseer+1 more
wiley +1 more source
Could an end to corporate tax help Britain’s Brexit-burdened finances? [PDF]
Michael Ben‐Gad
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ABSTRACT Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs ...
Emmanuel A. Morrison+3 more
wiley +1 more source
Does raising tobacco taxes reduce the burden of non-communicable diseases? A panel data analysis of 152 countries. [PDF]
Shimul SN, Huang J.
europepmc +1 more source
ABSTRACT This study analyzes the incidence of environmental reporting on the financial performance (FP) of top banks in Brazil, Russia, India, China and South Africa (“BRICS”) countries using data from 50 leading banks from 2018 to 2023. Using panel regression analysis, the findings indicate that environmental reporting significantly impacts accounting‐
Mithilesh Gidage+2 more
wiley +1 more source
International Comparison of Actual Tax Burden Level of Oil and Gas Companies in China [PDF]
Pei-hao Wu, Xin Ding
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ABSTRACT This study examines how firms leverage sustainable innovation propensity and digital sustainability transparency as strategic resources to navigate multilevel environmental pressures and achieve environmental and innovation performance.
Li Zheng+4 more
wiley +1 more source