Results 81 to 90 of about 47,364 (305)
Avoidance of Double Taxation in the Area of Income Tax in Latvia
Law: Journal of the University of Latvia, 2019 The article is dedicated to the experience of preventing double taxation in the Republic of Latvia, the area of income tax. This topic is made relevant by the tax reform implemented in 2018.
Jānis Lazdiņš, Kārlis Ketners
doaj +1 more source
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Lessons from tax reform : an overview [PDF]
The World Bank's tax reform project is an attempt to document and analyze the experience with tax reform in ten developing countries. The purpose of this project has been to try and obtain a better appreciation of how developing countries may improve the
Thirsk, Wayne
core
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing upon ecological modernization theory as the analytical framework, this study employs macro‐level longitudinal tracking data covering China's major regions as research samples. It measures the green and low‐carbon development (GLCD) of manufacturing from the four dimensions—“carbon reduction, pollution mitigation, ecological expansion ...
Deng Wang +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried +2 more
wiley +1 more source
Impact assessment of corporate income tax nullification: case of Armenia
Стратегические решения и риск-менеджмент, 2017 Armenian economy currently experiences a range of fundamental challenges which require institutional solutions. Loans for businesses are allocated under unfavourable conditions as compared with other countries.
O. A. Patvakanian
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Perseverance is innovation: the journey to successful tobacco tax reform. [PDF]
Tob Control, 2022 Drope J, Siu E, Chaloupka FJ.
europepmc +1 more source
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 +2 more
wiley +1 more source
Designing international tax reform: lessons from TCJA. [PDF]
Int Tax Public Financ, 2021 Herzfeld M.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the effects of big data analytics (BDA) and artificial intelligence (AI) on corporate sustainability performance, specifically investigating the influence of regulatory pressure and top management support. Utilizing hierarchical regression analysis on questionnaire data from 220 Chinese manufacturing firms, we find that both BDA and
Mandella Osei‐Assibey Bonsu +2 more
wiley +1 more source