Results 41 to 50 of about 3,056 (256)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan +3 more
wiley +1 more source
Tax Havens in the Offshore World [PDF]
Ovidius University Annals: Economic Sciences Series, 2016 The research on tax havens started because of the “Panama Papers” scandal. Tax havens existbecause of taxation. Taxation is vital for any society because it is a revenue source for government.
Sergiu-Bogdan Constantin
doaj
OECD and Offshore Financial Centers
Московский журнал международного права, 2007 The article raises the controversial issues of using the features of offshore financial centers. The authors have made an attempt to highlight last initiatives of international organizations, particularly Organization for Economic Cooperation and ...
M. A. Petchenko, K. N. Semenko
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Global imperatives, such as climate change, environmental concerns, and carbon emissions, make green transformation an inevitability in the logistics sector. Green logistics strategy formulation is an economic choice problem, but it also turns out to be a multicriteria decision‐making (MCDM) process that encompasses the triple bottom line (TBL)
Ömer Faruk Görçün +2 more
wiley +1 more source
European Fiscal Policy and Taxation System in Italy [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 The budget of all countries, large or small, developed or developing, are supplied mainly from compulsory levies. Everywhere, so budget revenues is about tax, by compulsory taxes.
Oprișan Oana +2 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The increasing salience of climate change has intensified attention to the roe of ESG ratings in shaping firms' green innovation. We examine the link between ESG performance and green innovation, highlighting the role of participation in global innovation networks.
Miaomiao Tao +3 more
wiley +1 more source
Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC Models
Econometric Research in Finance, 2020 The multiple indicators multiple causes (MIMIC) framework is used to analyze dimensions related to causation and indicators of tax haven status. Robust results were obtained that identify a country's tax burden and area as causes of a country adopting ...
Paulo Mourao
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How Apple Group Succeeded to Avoid Billions of Euros in Taxes by Shifting Profits into Subsidiaries from Ireland [PDF]
Ovidius University Annals: Economic Sciences Series, 2018 The paper explores a subject that is getting more and more popular, namely how companies useloopholes to report domestic profits as being earned by subsidiaries in a tax haven, with the purposeto avoid paying taxes.
Neagu Oana Maria
doaj
A Dynamic Business Modeling Approach to Port Sustainability: The Western Sicily Port Authority Case
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Ports are critical nodes in global trade and economic development, yet they generate substantial environmental and social externalities—including greenhouse gas emissions, air, noise, and water pollution, and adverse impacts on host communities—that demand integrated and forward‐looking governance.
Martina Vivoli +3 more
wiley +1 more source
Tax Information Exchange Influence on Czech Based Companies’ Behavior in Relation to Tax Havens
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017 In recent years, borders between countries have been opened gradually thanks to globalization, which is reflected in minimal barriers to the movement of persons and capital.
Jan Rohan, Lukáš Moravec
doaj +1 more source