Results 161 to 170 of about 93,849 (312)

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley   +1 more source

An Optimal Tax System [PDF]

A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report’s general approach, drawing on a ...
Louis Kaplow
core  

Pricing strategies of the tobacco companies in response to cigarette excise tax increases in Montenegro. [PDF]

PLoS One
Čizmović M, Mugoša A, Vukčević M, Vulović V.   +3 more
europepmc   +1 more source

Procedure for Implementing Tax Control in Tax Risk Management and Tax Audits

In this scientific article, in the reform of the tax administration in the Republic of Uzbekistan, on the further improvement of the activities of the state tax service bodies and the formation of a "digital economy" with high system efficiency and development, as well as on the acceleration of the implementation of universally recognized international
Musagaliev Ajiniyaz Jumagulovich, Almardanov Muxammadi Ibragimovich, Harun Demirkaya, Ciloci Rafael   +3 more
openaire   +2 more sources

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

The German Federal Court of Audit's observations of and comments on tax administration and tax compliance [PDF]

Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest.
Schöbel, Enrico
core  

Online retailer noncompliance to e-cigarette excise tax and tobacco licensing laws. [PDF]

Tob Control
Mejorado T, Ellis S, Harati RM, Satybaldiyeva N, Benitez G, Austin EAC, Leas EC.   +6 more
europepmc   +1 more source

Green Talk, Costly Walk: The Financial Cost of Greenwashing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

Property Tax Lids and the Effect on Kansas [PDF]

Cross sectional time series data in a partial adjustment model examine local government behavior under an aggregate property tax levy limit and under Truth in Taxation in Kansas.
Leatherman, John C., Lusby, Aaron K., Featherstone, Allen M., Springer, Job D.   +3 more
core   +1 more source

HTLV-1 Tax and HBZ cooperatively promote leukemogenesis through miR-155-mediated PTEN suppression and PI3K-Akt activation. [PDF]

J Virol
Xin X, Mao Y, Li Q, Wang X, Fang J, Zhao T.   +5 more
europepmc   +1 more source