Results 41 to 50 of about 61,396 (276)
PERSONAL INCOME TAX IN EAEU: ANALYSIS OF PARAMETRS AND HARMONIZATION
RUDN Journal of Economics, 2015 This article examines the background to create a single space of the EAEC tax, providing for the harmonization of tax legislation, harmonization of tax policy, tax administration, and the convergence rate of some taxes.
Z G Golodova, Y S Ranchinskaya
doaj
THEORY OF HARMONIZATION OF TAX RELATIONS IN THE PRACTICE OF RUSSIAN LEGISLATION
Статистика и экономика, 2016 This article discusses the concept of harmonization of tax relations and its basic principles, the first steps of Russia on the way of harmonization on the example of the experiment on introduction of horizontal monitoring.
Lyubov A. Mironova
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Effectiveness of Tax Regulation Harmonization
International Journal of Social Science And Human Research, 2022 The tax harmonization law is one of the efforts to maximize state revenues after the pandemic. Effectiveness is assessed from the extent to which the HPP law is able to achieve the expectations it is intended for . This research was conducted in Bali, 2022 using a narrative FGD method involving the DGT, Tax Consultants, and Taxpayers as informants, and
I Gusti Agung Prama Yoga, +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro +3 more
wiley +1 more source
Tax harmonization policies in the European Union: analysis compared
Semestre EconomicoWithin the framework of the European Union (EU), tax harmonization has become an issue of crucial importance to promote economic cohesion and equity among member states.
Jorge Sevilla Torres
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Spanish special taxes and the tax harmonization of the European union
Pravo, 2021 If the special taxes have been imposed with a fundamental objective of promoting a consumption limitation of certain products derived from their devastating social or environmental impact, it is necessary to reflect on their high cost produced by the ...
Vanesa Sánchez-Ballesteros
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Business Strategy and the Environment, EarlyView.ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz +3 more
wiley +1 more source
Tax havens or tax hells? A discussion of the historical roots and present consequences of tax havens [PDF]
Financial Theory and Practice, 2013 Tax havens are not recent phenomena. However, in contrast to historical precedents, tax havens in the age of mobile capital allow for non-consensual transfers and are not profitable for every citizen. We discuss the four main groups of tax havens (former
Ana Margarida Raposo, Paulo Reis Mourão
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European Ports as Energy Hubs: A Sustainability Index to Assess Territorial Development
Business Strategy and the Environment, EarlyView.ABSTRACT The capacity of ports to act as energy hubs is increasingly relevant in light of sustainability challenges and global crises like the Ukraine conflict, the COVID‐19 pandemic and energy scarcity. Numerous international and national initiatives are shaping the future of port development to address environmental and economic concerns.
Paolo Mazzocchi +3 more
wiley +1 more source
EUROPEAN TAX SYSTEM: PROBLEMS OF HARMONIZATION AND WAYS TO SOLVE THEM [PDF]
European Vector of Economic DevelopmentThe problem of harmonization of national tax legislation of EU member states is particularly urgent today, without solving which it is difficult to achieve competitive advantages in the world market and to realize the potential inherent in the simple ...
Anatolii O. Zadoia
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