Results 41 to 50 of about 14,830 (261)

THE COMPREHENSIVE NATURE OF TAXATION RELATIONS

Baltic Journal of Economic Studies
Tax legal relations constitute a specific and highly structured category of social relations, characterised by the fact that they can only emerge in legal form.
Oksana Hinda, Mykola Kucheriavenko, Andrii Salenkov   +2 more
doaj   +1 more source

A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley   +1 more source

Tax evasion: initiation of pre-trial investigation, primary actions, main directions of the pre-trial investigation body’s work

Bulletin of Kharkiv National University of Internal Affairs, 2023
The article focuses on the problems of legal regulation and peculiarities of pre-trial investigation of tax evasion cases. It analyses scientific works whose authors have studied the peculiarities of theoretical and practical aspects of tax relations, in
O. V. Hryhorashchenko
doaj   +1 more source

Barriers and Enablers of Circular Economy in Electrical and Electronic Equipment: A Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley   +1 more source

Environmental challenges and economic cooperation between Ukraine and the EU: prospects for sustainable development

Аналітично-порівняльне правознавство
The article is dedicated to analyzing the cooperation between Ukraine and the European Union, which began with the signing of the Partnership and Cooperation Agreement in 1994 and reached a new level after the signing of the Association Agreement in 2014.
V. Kononenko, О. Chernetska, Y. Fokin
doaj   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Tax Obligations in the Digital Era: Periodization of Legal Regulation

Антиномии
The current stage of development of Russian law is closely connected with the processes of digitalization, which significantly change the landscape of legal regulation in many spheres of public relations.
Olga I. Lyutova
doaj   +1 more source

Legal regulation of liability for tax offnces and tax dispute resolution in Georgia, Moldova and Russian Federation

Правоприменение, 2020
The subject. For many years, Georgia, Moldova and Russia were part of the same state, which a priori indicates the existence of a similar legal system. Despite the positive experience of the European Economic Community, the trends that the USSR faced at ...
Roman A. Shepenko, Lia Nani
doaj   +1 more source

Green Talk, Costly Walk: The Financial Cost of Greenwashing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

THE LAWFUL IN TAX RELATIONS: TAX AVOIDANCE, EVASION, AND AGGRESSIVE TAX AVOIDANCE

The interaction between taxpayers and the Public Administration begins with the existence of a triggering event. Hugo de Brito Machado (2013) states that when a law describes an event capable of creating a link between an individual and the State, the event outlined in the law becomes the triggering event that gives rise to the tax relationship.
Reis Sá, Walber, Vieira Neto, Leopoldino   +1 more
openaire   +4 more sources