Results 151 to 160 of about 1,315,251 (308)

TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL

open access: yesВестник университета, 2019
The article examines institutional aspects of transfer pricing control. In the context of institutional economics, integration of tax systems under anti base erosion and profit shifting plan of the Organization for Economic Co-operation and Development ...
A. Ardashev
doaj  

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen   +2 more
wiley   +1 more source

Cigarette Tax Revenues and Tobacco Control in Japan [PDF]

open access: yes
The hypotheses of non-addiction, myopia and rational addiction are tested using annual, quarterly and monthly data. Changes in the prices of Japanese cigarettes can be viewed as exogenous from the point of view of consumer behavior, because the Japanese ...
Junmin Wan
core  

Do Corporate Strategies in Fintech and Green Finance Enhance ESG Performance? The Moderating Role of Government Policies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu   +4 more
wiley   +1 more source

The impact of imaginary future generations on the preference for carbon tax schemes. [PDF]

open access: yesPLoS One
Kuo YL   +7 more
europepmc   +1 more source

The role of tax monitoring in tax control [PDF]

open access: yesScience, Education, Society: Tendencies and Future Development, 2017
Maria Sergeevna Minvalieva   +1 more
openaire   +1 more source

Customs and Fiscal Control and Tax Control

open access: yesTeka Komisji Prawniczej PAN Oddział w Lublinie
In Polish tax law, in addition to tax control and inspection activities, there is also customs and fiscal control, which covers not only tax law like the first two procedures, but also, among others, customs law, organizing and conducting gambling games or counteracting money laundering.
openaire   +1 more source

Costly Enforcement of Voluntary Environmental Agreements with Industries [PDF]

open access: yes
Although the theoretical literature on the performance of voluntary approaches to environmental protection has progressed quite far in the last decade, no one has rigorously addressed the obvious point that even voluntary emissions control policies must ...
David M. McEvoy, John K. Stranlund
core  

Impact Measuring in Sustainable Ventures: A Process Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann   +2 more
wiley   +1 more source

Valproate reactivates HTLV-1 tax and reduces ABCB1/MDR1 expression in PBMCs derived from ATLL patients. [PDF]

open access: yesFront Oncol
Mourouvin C   +9 more
europepmc   +1 more source

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