Results 81 to 90 of about 925,711 (286)
Climate Change Risk and Financial Stability: Implications for European Banking Institutions
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley +1 more source
Uproszczenie przy imporcie towarów wynikające z art. 33a ustawy o podatku od towarów i usług
Wrocławsko-Lwowskie Zeszyty PrawniczeThe import of goods gives rise to a tax liability in VAT. According to the general rules, the taxable person is obliged to calculate and show the amount of VAT in the customs declaration.
Adam Krychowski
doaj +1 more source
Social and Economic Problems of Entrepreneurship within the Scopes of the National Revenue Strategy for 2024-2030 [PDF]
Економічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університетIn today’s operating conditions, Ukraine needs to reduce its financial dependence on partners. The way to do this is to reform the tax and customs policy of Ukraine.
Olena Vinichenko +3 more
doaj +1 more source
Interrelationship of tax liability with the principles of tax law
Analytical and Comparative JurisprudenceThe article examines the relationship between tax liability and the principles of tax law in the current legislation and regulatory requirements of the European Union. The object of research is social relations that regulate the emergence, change, fulfillment, termination of tax liability in the context of the principles of tax law.
openaire +1 more source
Optimal Liability Sharing and Court Errors: An Exploratory Analysis [PDF]
We focus in this paper on the effects of court errors on the optimal sharing of liability between firms and financiers, as an environmental policy instrument. Using a structural model of the interactions between firms, financial institutions, governments
Donatella Porrini, Marcel Boyer
core
Fueling Tomorrow: Scenario Planning for the Future of Gas Stations
Business Strategy and the Environment, EarlyView.ABSTRACT Transport electrification is reshaping the service infrastructures that mediate everyday mobility, yet most electrification scenario studies remain macrolevel and offer limited insight into how incumbent forecourt (gas‐station) networks can adapt under deep uncertainty.
Joao Gabriel Rosa +2 more
wiley +1 more source
Risk Attitudes and the Shift of Liability from the Principal to the Agent. [PDF]
This paper studies the problem of illegal behavior within a principal-agent framework. The agent performs an illegal activity which benefits the principal, and can exert an effort that negatively affects the likelihood of detection of the violation.Two ...
Privileggi, Fabio +2 more
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Supply Chain Network, ESG Scores and Financial Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis +2 more
wiley +1 more source
THE ISSUE OF TAX SYSTEM AND LIABILITY FOR TAX VIOLATIONS
Juridical scientific and electronic journal, 2023 I.S. Bilousko, T.M. Shulha
openaire +1 more source
The Effects of Tax-Law Changes on Property-Casualty Insurance Prices [PDF]
During the 1980s, the federal income tax treatment of property-casualty insurers and their policyholders underwent several important changes, the most significant of which came in 1986.
Kyle Logue, David F. Bradford
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