Results 41 to 50 of about 324 (166)
The economic basis of a tax: the concept and the principle
ПравоприменениеThe subject. The article investigates the legal content of the concept of the economic basis of a tax and the relevant principle. The reason for choosing this subject of investigation lies in the emerging practice of how the statutory principle applies ...
V. M. Zaripov
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Prostitution as an act not subject to taxation in Polish law
Acta Universitatis Lodziensis Folia Iuridica, 2017 The aim of this publication is to bring closer legal regulations referring to the statement that prostitution does not constitute income subject to tax in Polish law. This notion has been frequently presented by administrative courts and tax authorities –
Adam Olczyk
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Financial Law Review, 2022 The goal of this paper is to empirically examine the role of Regulatory Impact Assessments (RIAs) accompanying draft laws submitted by the Council of the Ministers as an input in purpose-oriented ...
Dominik Gajewski, Kamil Joński
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Safety & Fire Technology, 2021 Purpose: The aim of the article is to discuss tax issues related to the settlement of subsidies for the implementation of projects in the area of "Security and Defense".
Monika Wyszomirska
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Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
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Business Strategy and the Environment, EarlyView.ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang +3 more
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Ne bis in idem in the tax process
Prawo Budżetowe Państwa i Samorządu, 2019 The article deals with the application of the ne bis in idem principle in the tax process. It focuses in particular on the nature of penalty payments under the Tax Code. The jurisprudence of the Supreme Courts of the Czech Republic and the European Court
Damian Czudek
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The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez +4 more
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Barriers to the Adoption of Circular Economy Business Models in the Indian Textile Industry
Business Strategy and the Environment, EarlyView.ABSTRACT The Indian textile industry has significant negative impacts on the environment. This industry needs to adopt a circular economy approach to become more sustainable; however, progress on this has been limited. In this study, we report on the barriers to adoption of Circular Economy Business Models (CEBMs) in the Indian textile industry.
Himanshu Chandra +2 more
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Journal of Applied EconomicsThis study presents a meta-regression analysis on the literature of courts efficiency. The metadata set comprises 264 efficiency scores retrieved from 36 papers published from 1992 to 2019.
Francesco Aiello +2 more
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