Results 161 to 170 of about 1,302,486 (330)

Issues in income tax reform in developing countries [PDF]

Of all taxes, income taxes are the most difficult to implement. Developing countries are usually able to generate large amounts of income tax revenue only from large corporations or foreign investments.
Gray, Cheryl W.
core  

Industrial Sustainability Policies: Systematic Literature Review and Research Directions

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Public policies for industrial sustainability have proliferated in recent years, leading to a significant increase in research on the topic. Nevertheless, these studies remain fragmented, and a holistic, up‐to‐date map of research integrating current knowledge from the definition of the agenda setting and policy design to policy evaluation ...
Nunzia Zecchillo, Margherita Molinaro, Guido Orzes   +2 more
wiley   +1 more source

American doctors expect to save money under new US tax law. [PDF]

CMAJ, 2018
Collier R.
europepmc   +1 more source

Patterns and Drivers of Spanish Corporate Commitment to the UN Global Compact: A Quantitative Approach

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper presents a quantitative assessment of Spanish companies' commitment to the United Nations Global Compact (UNGC) and the Sustainable Development Goals (SDGs). Analyzing over 1000 participating firms, we identify prioritization patterns and examine structural factors influencing SDG adherence.
Juan Laborda, Juan Pérez
wiley   +1 more source

Further steps in the digitalisation of tax law

, 2023
Zoltán Varga
openalex   +2 more sources

Tax Neutrality and Intangible Capital [PDF]

Many studies measure capital stocks and effective tax rates for different industries, but they consider only tangible assets such as equipment, structures, inventories, and land.
Andrew B. Lyon, Don Fullerton
core  

Board Composition, Sustainability Reporting, and the Moderating Role of a Contextual Issue: Evidence From an Emerging Country

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the impact of board composition (BC) on sustainability reporting (SR) in financial firms listed on the Dhaka Stock Exchange (DSE), with a focus on the moderating role of non‐performing loans (NPLs). Using 421 firm‐year observations from 49 firms (2016–2024) and an ordinary least squares (OLS) regression model, the results ...
Sumon Kumar Das, Prome Akter
wiley   +1 more source

VAT replacement or better administration? [PDF]

VAT revenues in Ukraine are undermined by numerous privileges and low tax compliance due to manipulations and/or outright fraud causing inadequate tax collection and high tax refunds claims. Besides, there are both strong concerns about the vulnerability
Natalie Leschenko, Richard Frensch, Vitaliy Bigdai   +2 more
core  

Charting Resource Efficiency Practices Across European Firms: A Multilevel Analysis

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The circular economy (CE) is a key sustainability paradigm, prompting European Union (EU) organizations and policymakers to move beyond linear production and consumption models. The study aimed to assess the implementation patterns of nine CE activities among EU companies and to explore how the implementation of these CE activities relates to ...
Sofia Gomes, João M. Lopes, Elisabete Nogueira   +2 more
wiley   +1 more source

Evidence on the Porter hypothesis: China's Resource Tax Law may be a path to achieve corporate sustainable development. [PDF]

PLoS One
Zhang X, He Y.
europepmc   +1 more source