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Obligation to Publish Information on the Implemented Tax Strategy and Tax Avoidance
Theoretical background: In the face of growing social and regulatory expectations regarding the transparency of corporate activity, particularly in taxation, the Polish legislator has introduced regulations requiring certain entities to publish information on the implemented tax strategies. The subject of this analysis is information on the applied tax
openaire +1 more source
Bakalářská práce je zaměřena na následky neplnění daňových povinností podle daňového řádu. Teoretická část práce vymezuje základní daňové pojmy a pojmy související s postupem daňových povinností se správcem daně.
Kočišová, Ivana
core
ABSTRACT Firms are increasingly looking into carbon dioxide removal (CDR), a set of options to take past emissions of greenhouse gases out of the atmosphere. Often two basic categories of CDR are distinguished: nature‐based solutions, such as planting trees or restoring wetlands, and technology‐based solutions, such as various forms of carbon capture ...
Sabrina Mili +3 more
wiley +1 more source
Advancing workplace mental health equity in post-apartheid South Africa: an intersectional mixed-methods study. [PDF]
Shekhar A, Saurombe MD.
europepmc +1 more source
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
Rethinking Goods and Services Tax (GST) and Academic Research in India. [PDF]
Kandi V.
europepmc +1 more source
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
CONCEPT OF TAX OBLIGATION OF A NATURAL PERSON – TAX PAYER
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ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
Whose voice counts? Public participation as a legal and commercial determinant of health in South Africa. [PDF]
Mahomedy S, Nzimande N.
europepmc +1 more source

