Results 31 to 40 of about 2,023 (212)

Development of Tax Procedural Law and Sectoral Case Law in Selected Countries

Central European Public Administration Review, 2018
The purpose of this paper is to examine the development of the Slovenian Tax Procedure Act and amendments thereto until 2017, in order to broaden the field knowledge on tax procedures within the administrative system as a whole.
Tjaša Vozel
doaj   +1 more source

Sustainability Challenges to the Steel Industry in a Developing Country: Sanctions and Security Issues at the Forefront

Business Strategy and the Environment, EarlyView.
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, Mohammad Moshtari, Ali Esfahbodi   +2 more
wiley   +1 more source

Anti-evasion provisions applicable to value-added tax in the Republic of Serbia [PDF]

Zbornik Radova Pravnog Fakulteta u Nišu
Value-Added Tax (VAT) constitutes the largest share of total tax revenue collected in Serbia. Due to the high VAT rate and the credit-invoice method, where a taxpayer can offset input VAT against output VAT, VAT is highly vulnerable to tax evasion/fraud ...
Vasović Miloš
doaj   +1 more source

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi, Ronita Ram, Adetola Abdulfattah Sogbesan   +2 more
wiley   +1 more source

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

Business Strategy and the Environment, EarlyView.
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar, Christopher Wickert, Svetlana Khapova   +2 more
wiley   +1 more source

Has the Commission Taken Too Big a Bite of the Apple?

European Papers, 2016
(Series Information) European Papers - A Journal on Law and Integration, 2016 1(3), 1137-1144 | European Forum Insight of 20 December 2016 | (Table of Contents) I. Introduction - II. State Aid, Tax and the Risks - III.
Liza Lovdahl Gormsen
doaj   +1 more source

Data‐Driven Analysis of Green Logistics Strategies for the Logistics and Transportation Companies: A Bipolar Fuzzy Methodology

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, Abhijit Saha, Fatih Ecer   +2 more
wiley   +1 more source

CEO Overconfidence and Corporate Social Responsibility: A Micro‐CSR Perspective

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Although research on micro‐level CSR has increasingly emphasized individual‐level antecedents, the role of CEO overconfidence has not been systematically integrated into the literature. To address this gap, a systematic literature review was undertaken of 62 studies on CEO overconfidence and CSR, revealing a mixed picture of positive, negative,
Jannis Kreinhop
wiley   +1 more source

Analysis of law enforcement practice on professional income tax: Russian and foreign experience

Интеллект. Инновации. Инвестиции
The relevance of the chosen topic is determined by the dynamics of the number of self-employed persons applying a preferential tax regime – tax on professional income.
M. A. Gorodilov, I. N. Gurov, N. A. Kustov   +2 more
doaj   +1 more source

Determination of Zero Rupiah Rate Against Non-Tax State Revenue for Intellectual Property Rights Services

Jurnal Penelitian Hukum De Jure, 2022
The government continues to encourage the public to innovate to grow intellectual property by providing protection and legal certainty, including the application of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak - PNBP) of Zero Rupiah.
Nevey Varida Ariani, Amirudin Amirudin
doaj   +1 more source