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Tax law system in the context of digitalization: problems and prospects
ПравоприменениеThe purpose of the article is to develop a criterion for structuring the branch of tax law relevant for the period of digitalization.The methodology of the study includes an analysis of regulatory acts of tax legislation regulating the legal regulation ...
O. I. Lyutova
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Convergence of systemic relations of tax law with other branches and sub‑branches of financial law
Russian Studies in Law and PoliticsBackground. The relevance of the study is due to the need for convergence of tax law with other legal systems of Russian law, which highlights the importance of this issue as a necessary condition for effective tax relations.
Kseniya D. Grezeva +5 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
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
Working Paper 09-10 - Shifting of red tape? The impact of authority behavior on tax compliance costs [PDF]
The compliance costs of private taxpayers are not only affected by the tax law itself but also by its implementation through the tax authorities. In the following paper we analyze the effect of administrative actions on the compliance costs of private ...
Chantal Kegels, Sebastian Eichfelder
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Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 more
wiley +1 more source
HYBRID COURT FOR EAST TIMOR – LEGAL AND POLITICAL DIMENSION –
Pravo, 2013 The United Nations established the International Criminal Court in East Timor regardless of decisions of national authorities. This court was, like other courts of such a kind, a product of political arrangements within the United Nations.
Igor Živkovski
doaj
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
Macroeconomic and fiscal impact of the risk capital allowance [PDF]
The study, produced in response to a request made by the federal government, examines the economic impact of the risk capital allowance. More particularly, it assesses the extent to which the objectives of the law of 22 June 2005 introducing an allowance
K. Burggraeve +3 more
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