Results 61 to 70 of about 770,733 (292)
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
Fiscal Harmonization and Portfolio Choice [PDF]
In this paper, we consider a two-country model based on Svensson (1989) in order to analyze how fiscal harmonization impacts on economic growth and welfare through its effects on agents portfolio decisions in an uncertain world.
Aude Pommeret, Philippe Monfort
core
Implementation of BEPS Project - Stakes, Expectations, Challenges [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 The financial systems’ efficiency of the states largely depends on the harmonization of the legislation in the field of taxation. Innovative mechanisms for conducting cross-border financial transactions make it increasingly difficult for the state tax ...
Elena Dobre, Irena Munteanu
doaj
Harmonization of tax systems of the EAEU member States in the context of globalization
Ученые записки Российской академии предпринимательства, 2021 The article deals with the optimization of tax systems of the member States of the Eurasian economic Union (hereinafter - the EAEU). Special attention is paid to the comparative analysis of tax systems and tax policy of the EAEU member States, in ...
T. V. Voronchenko
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Tax Harmonization versus Tax Competition in Europe: A Game Theoretical Approach [PDF]
The purpose of this paper is to use a game theoretical approach to analyze tax harmonization, or competition, in a monetary union, more specifically in Europe.
Thierry Warin, André Fourçans
core
The Legal Aspect of the Tax Competition in EU: Case of Kosovo
Sriwijaya Law Review, 2019 The aim of this paper is to analyse the tax competition -fiscal competition within the EU Member States. The complexity of the tax competition concept in the EU will be addressed in two dimensions: the impact of tax competition on the growth of foreign ...
Fitore Gezim Morina
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Changes of the value added tax in the tax-harmonization process with EC directives
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2005 The aim of this article is to bring near the topical process of the assimilation the Czech law of value added tax to the EC-directives. The attention will be paid to the development of the harmonization this law in 1993 – 2003 and I will describe and ...
Andrea Votavová
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source