Results 261 to 270 of about 4,773,298 (327)

Tax law

2023
The textbook discusses the issues of tax law: the concept and features of tax, its difference from other mandatory payments, the functions of taxation, the system of taxes and fees of the Russian Federation, the concept and essence of tax duty, the procedure for its execution, as well as issues of tax control and liability for violations of legislation
Aleksey Zhutaev   +2 more
openaire   +2 more sources

Tax law

2019
In this tutorial, devoted to the General part of the Russian tax law, special attention is paid to the assessment of theoretical approaches to key problems and sections of tax law in accordance with current trends in the development and novelties of tax legislation, a substantive analysis of the information systems and resources used in the practice of
A. R. Batyaeva   +10 more
semanticscholar   +4 more sources

The impact of environmental tax laws on heavy-polluting enterprise ESG performance: A stakeholder behavior perspective.

Journal of Environmental Management, 2023
Environmental taxation is an essential tool employed by governments to compel polluting enterprises to undergo green transformation, thereby achieving sustainable development. This paper uses Differences-in-Differences (DID) approach to assess the impact
Xu-Fei He, Q. Jing, Hao Chen
semanticscholar   +3 more sources

The mediating role of corporate social responsibility on the relationship between governance and tax avoidance: UK common law versus French civil law

Social Responsibility Journal, 2019
Purpose The purpose of this paper is to investigate the direct and indirect links between corporate governance and tax avoidance using corporate social responsibility (CSR). Design/methodology/approach This study is based on a sample consisting of 300
Bassem Salhi   +3 more
semanticscholar   +3 more sources

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