Results 141 to 150 of about 24,917,586 (296)

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud   +3 more
wiley   +1 more source

Why Should I Get an LLM in Tax?

open access: yes
Wednesday, November 19, 2025 | 12:30 PM | Biolchini Hall of Law, Room 1310 Join Tax Law Society for lunch and a talk with Villanova Professor Olsen to discuss the advantages of getting an LLM in tax. Sponsor: Tax Law Societyhttps://scholarship.law.nd.edu/
Tax Law Society
core   +1 more source

Specifics of Tax Law Drafting on Selected Issues from the Czech Republic

open access: yes
The contribution is dealing with some of the specifics of tax law drafting. It aims to show some problematic issues connected with tax law drafting in the Czech Republic in the last two decades and clarify tax law drafting principles.
Radvan, Michal
core   +1 more source

Corporate Dynamic Eco‐Innovation Capability and Carbon Emission Reduction: Evidence From African Listed Firms With the Role of Institutional Pressures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon   +2 more
wiley   +1 more source

From Vulnerability to Resilience: Dynamic Capabilities as a Moderating Mechanism Under Environmental Turbulence in Developing Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT SMEs in developing economies operate under persistently volatile environments where economic instability, regulatory uncertainte and technological disruptions threaten their survival. Here, sustainability shifts from long‐term environmental or socioeconomic performance to strategic resilience.
Edet Okon   +2 more
wiley   +1 more source

Food Waste Applications Beyond the West: Archetypes and Insights From China

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong   +2 more
wiley   +1 more source

5½ Problems with Legal Positivism and Tax Law

open access: yes, 2017
This essay is a reply to the famous paper by John Gardner: Legal Positivism: 5½ Myths and the more recent paper by John Prebble: Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules.
Bogenschneider, Bret
core  

From Informality to Green Development: How the Shadow Economy Affects Green Finance, Green Innovation, and Green Trade

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Achieving green transition has become an essential policy priority for which economies need to mobilize green finance, increase green innovation, and promote trade in environmentally sustainable goods and services. However, the effectiveness of policies for enhanced green development depends not only on their design but also on their ...
Sami Ur Rahman   +3 more
wiley   +1 more source

Neuro-symbolic reasoning engine for tax optimisation. [PDF]

open access: yesFront Artif Intell
Veeramani K, Joseph N A, M P.
europepmc   +1 more source

Tax administration good governance

open access: yes, 2018
There is no doubt that tax administration is a complex matter. It is institutionalised by a governance framework which is strongly influenced by legal traditions, state governance approaches, historical developments, and norms and values of society ...
Gribnau, Hans, Végh, Gyöngyi
core  

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