Results 141 to 150 of about 16,836 (304)
Tax optimization management in the context of shadow economy performance
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-BiałejThe article is devoted to tax optimization in the relation do shadow economy performance. The importance of rule 2018/822 issued by ECOFIN has been highlighted.
Andrzej Buszko, Anna Firkowska
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Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 more
wiley +1 more source
Вестник Северо-Кавказского федерального университетаIntroduction. Since 2023, significant changes have taken place in Russia in the field of tax legislation and accounting – a new mandatory tax payment mechanism, known as a single tax account (UTA), has been introduced.
A. Yu. Fedorova +3 more
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Is there a connection between the tax administration and the political power?
, 2003 This paper offers empirical evidence from Spain of a connection between the tax administration and the political power. Firstly, the regional tax administration is not immune to the budgetary situation of regional government, and tends to exert a greater
Esteller Moré, Alejandro
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A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Circular supply chain management (CSCM) practices are seen as a solution for addressing society's many significant environmental challenges. Although existing studies recognise the importance of reverse engineering in combating poverty, there is limited knowledge about its effectiveness in shaping CSCM practices to address climate change and ...
Yaw Agyabeng‐Mensah +2 more
wiley +1 more source
Liberalization of the Swiss Letter Market and the Viability of Universal Service Obligations
We discuss the ongoing liberalization process in the market for addressed letter mail in Switzerland. The core of the paper is an assessment of the liberalization's impact on the financial viability of various universal service obligations with and ...
Jaag, Christian
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A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
The History of Taxes and Obligations In The Kokand Khanate
Pubmedia Social Sciences and HumanitiesAs history teaches us, taxes have played a significant role in the political and economic life of all states. Even in today’s developed and advanced countries, tax policy remains one of the most sensitive issues. In this article, we discuss the history of taxes and obligations in the Kokand Khanate, which existed from 1709 to 1876. This study examines
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