Results 91 to 100 of about 123,924 (250)
Tax Procedure Law in Transition: Croatian Experience
Similarly to other European countries formerly belonging to the Communist Bloc, Croatia undertook a comprehensive tax reform at the beginning of the 1990s, with the aim to establish a tax system suitable for the needs of the market-oriented economy ...
Gadžo, Stjepan
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ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad +2 more
wiley +1 more source
A comparative analysis of the concept of fiscal jurisdiction in income tax law
Bibliography: leaves 324-333.The purpose of this dissertation is to analyse the definitional rules of fiscal jurisdiction as well as the tax consequences resulting from the application of these rules, as implemented in the national tax law of the chosen ...
Eric P. Ketchemin, Ketchemin, Eric P
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ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
PhDThis Thesis evaluates the role of tax incentives in promoting sustainable economic development in developing countries, comparing the South African and Kenyan experiences with that of Nigeria, with a view to suggesting ways in which Nigerian tax ...
Oyetunde, Samson Oyebode
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ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
The impact of tobacco tax/law implementation on pancreatic cancer mortality in Mexico, 1999-2015. [PDF]
Hernández-Garduño E.
europepmc +1 more source
ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia +4 more
wiley +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
American doctors expect to save money under new US tax law. [PDF]
Collier R.
europepmc +1 more source

