Results 61 to 70 of about 634,834 (291)

Harmonization of the Tax Policy of Ukraine in the Terms of European Integration: Challenges, Opportunities and Prospects

Empirio
The relevance of Ukraine’s integration into the European Union (EU) today is beyond doubt. One of the key aspects of this process is the harmonization of Ukraine’s tax policy according to the norms and standards of the EU.The article examines the current
N. Holovai, Snizhana Bei
semanticscholar   +1 more source

Chlorella vulgaris biorefineries: sustainable biofuels and high‐value carbon capture

Biofuels, Bioproducts and Biorefining, EarlyView.
Abstract Global reliance on fossil fuels has created urgent economic and environmental challenges, yet large‐scale use of algal biomass remains limited by production costs. Industrial scaling is constrained by inefficient harvesting and the technical challenges of processing recalcitrant cell walls.
Sandyelle Ferreira Alcântara Araújo, Antonio Átila Menezes Ferreira, Lucia Andrea Sindeaux de Oliveira, Dayana Nascimento Dari, Devany Quintela Soares, Eliana Elisa Francelino Mavie, Francisco Leonardo Alves de Moraes Sousa, Jessica Lopes da Silva, João Vitor Gomes de Araújo Silva, Thiago Queiroz da Silva, Ana Karine Portela Vasconcelos, Kelma Maria dos Santos Pires Cavalcante, John Hebert da Silva Felix, José Cleiton Sousa dos Santos   +13 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
doaj   +1 more source

Investor Perception of ESG in Earnings Calls

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino, Sandro Rondinella, Marianna Succurro   +2 more
wiley   +1 more source

EUROPEAN TAX SYSTEM: PROBLEMS OF HARMONIZATION AND WAYS TO SOLVE THEM [PDF]

European Vector of Economic Development
The 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
doaj   +1 more source

Reducing tax compliance costs through corporate tax base harmonization in the European Union

, 2020
The reform proposal of the European Commission for a Common Consolidated Corporate Tax Base, the so-called CCCTB, is expected to significantly reduce the cost of doing business by lowering tax compliance costs for cross border operations within the ...
Salvador Barrios, Diego d’Andria, M. Gesualdo   +2 more
semanticscholar   +1 more source

Barriers and Enablers of Circular Economy in Electrical and Electronic Equipment: A Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley   +1 more source

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

Classification of European Union Countries in the Context of Tax Burden: Cluster Analysis [PDF]

ACTA VŠFS
The tax burden affects a number of areas, including the economic and financial behavior of both legal entities and individuals. The aim of the article is to classify EU countries into groups based on selected tax burden indicators. The sample consists of
Slezák, Jiří
doaj   +1 more source