Results 61 to 70 of about 4,308 (259)

U.S. Path to Industry 4.0: Reassessing Supply Chain Digitalization and AI for Industrial Sustainability

Sustainable Development, EarlyView.
ABSTRACT Currently, the United States (U.S.) has issues with declining industrial values and supply chain digitalization, which threaten the country's industrialization and Industry 4.0 transformation. The country needs to reverse this trend through effective policy implementation. However, the literature's understanding of effective policies' long‐run
Mohammad Fakhrul Islam, Md Emon Ahmed, Nur Mohammad Ali, Clapher Ankur Gomes, Md. Faisal‐E‐Alam   +4 more
wiley   +1 more source

The Hidden Harvest: Harnessing Colorado's Geodiversity and Environmental Heterogeneity for Sustainable Agritourism

Sustainable Development, EarlyView.
ABSTRACT Colorado's geologic, pedologic, topographic, hydrological, and climatic contrasts create strong but under‐synthesized opportunities for sustainable agritourism. This review investigates how geodiversity, and the broader environmental heterogeneity within which it operates, can be used to diversify farm income, strengthen place‐based visitor ...
Bonface O. Manono
wiley   +1 more source

Analysis of law enforcement practice on professional income tax: Russian and foreign experience

Интеллект. Инновации. Инвестиции
The relevance of the chosen topic is determined by the dynamics of the number of self-employed persons applying a preferential tax regime – tax on professional income.
M. A. Gorodilov, I. N. Gurov, N. A. Kustov   +2 more
doaj   +1 more source

Anti-evasion provisions applicable to value-added tax in the Republic of Serbia [PDF]

Zbornik Radova Pravnog Fakulteta u Nišu
Value-Added Tax (VAT) constitutes the largest share of total tax revenue collected in Serbia. Due to the high VAT rate and the credit-invoice method, where a taxpayer can offset input VAT against output VAT, VAT is highly vulnerable to tax evasion/fraud ...
Vasović Miloš
doaj   +1 more source

Revolutionizing Climate Action: Achieving SDG 13 Through the Lens of the Rule of Law, Green Technology Innovation, Renewable Energy, and Trade Openness

Sustainable Development, EarlyView.
ABSTRACT The European Union has adopted a broad climate policy framework under the European Green Deal to support progress towards Sustainable Development Goal (SDG 13). However, empirical evidence remains limited regarding how institutional quality, green technological innovation, renewable energy, and trade openness jointly influence CO2 emissions ...
Mu Qiao, Emma Serwaa Obobisa, Isaac Adjei Mensah, Chun‐lok Kris Li, Jianguang Deng   +4 more
wiley   +1 more source

Secondary tax liability: In dubio contra reum [PDF]

Zbornik Radova: Pravni Fakultet u Novom Sadu
Secondary tax liability in domestic law is designed as a mechanism for combating both lawful and unlawful tax evasion by expanding fiscal responsibility to individuals who are not primary taxpayers.
Drobnjak Bojana T.
doaj   +1 more source

Symbols of Climate Action: Audit Labor and the Production of Carbon Credits

Economic Anthropology, EarlyView.
ABSTRACT Voluntary carbon markets (VCMs) are promoted as tools for financing climate mitigation, yet their effectiveness and credibility remain contested. This article examines how carbon credits are produced and destabilized as symbols of climate action, emphasizing the forms of ecological and audit labor that sustain their legitimacy.
Diego Silva Garzón
wiley   +1 more source

A SAFE HARBOUR: A PREDETERMINED MARGIN METHOD TO REDUCE TRANSFER PRICING COMPLIANCE BURDEN

Mimbar Hukum, 2021
The safe harbour provision was unpopular since the beginning of transfer pricing (TP) implementation in Indonesia, even though this provision has been well-known in several countries.
Maria R.U.D. Tambunan
doaj  

Balancing allocative and dynamic efficiency with redundant R&D allocation: The role of organizational proximity and centralization

Strategic Management Journal, EarlyView.
Abstract Research Summary Resource‐based‐view scholars have mainly examined two resource allocation approaches for competitive advantage in multiunit firms: resource sharing and resource redeployment. These approaches emphasize allocative efficiency—the optimal allocation of resources to maximize their current value. In technology‐intensive industries,
Vivek Tandon, Anand Nandkumar, Ronak Mogra, Kannan Srikanth   +3 more
wiley   +1 more source

Income Mobility, Automation, and Occupational Licensing

Southern Economic Journal, EarlyView.
ABSTRACT Technological change has long been tied with distributional concerns due to displacement against certain skills on labor markets. Short‐run dislocations could create scarring in the long run. For example, shifts against less skilled workers with children could limit their ability to improve the inter‐generational income mobility of their ...
Vincent Geloso, Alicia Plemmons, Pradyot Sharma   +2 more
wiley   +1 more source