Results 81 to 90 of about 2,987,809 (252)

Tax debt: analysis concepts and impact on the socio-economic relations

Aspekti Publìčnogo Upravlìnnâ, 2016
This article reviews the tax debt in the context of actual problems of governance. It was determined that the tax debt is a nationwide problem, as the shortfall of budget revenues in the planned volumes of the causes of tax debt directly affects the ...
O. I. Yurieva
doaj   +1 more source

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud, Niccolò Nirino, Panagiota Papadimitri, Michael Christofi   +3 more
wiley   +1 more source

The Effective Tax Rate of US Firms with Permanent Deferral

, 2019
This article calculates the effective tax rate (ETR) of U.S. corporate multinationals. It takes into account the permanent deferral of corporate taxation of foreign earnings held in controlled foreign corporations designated as permanently reinvested ...
Bogenschneider, Bret
core   +1 more source

Tax law system in the context of digitalization: problems and prospects

Правоприменение
The purpose of the article is to develop a criterion for structuring the branch of tax law relevant for the period of digitalization.The methodology of the study includes an analysis of regulatory acts of tax legislation regulating the legal regulation ...
O. I. Lyutova
doaj   +1 more source

Food Waste Applications Beyond the West: Archetypes and Insights From China

Business Strategy and the Environment, EarlyView.
ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong, Ralf Barkemeyer, Anicia Jaegler   +2 more
wiley   +1 more source

Decarbonization Boundary Choices and the Effectiveness of Stakeholder Engagement in Voluntary Climate Action Commitments: Evidence From Emerging Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how stakeholder engagement, conceptualized as a boundary‐spanning organizational capability, interacts with firms' decarbonization strategies, in relation to climate action commitments (CACs) in voluntary initiatives.
David Tobón Orozco, Jose Pla‐Barber
wiley   +1 more source

Convergence of systemic relations of tax law with other branches and sub‑branches of financial law

Russian Studies in Law and Politics
Background. The relevance of the study is due to the need for convergence of tax law with other legal systems of Russian law, which highlights the importance of this issue as a necessary condition for effective tax relations.
Kseniya D. Grezeva, Shamil R. Zaripov, Veniamin I. Tayanovich, Alexey A. Rozhentsev, Mikhail A. Rozhentsev, Rishat U. Zaripov   +5 more
doaj   +1 more source

The Impact of Green Innovation and Green Finance on Corporate ESG Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid the transition towards a low‐carbon economy and the pursuit of sustainable development goals, ESG performance has become a key indicator of long‐term corporate sustainability. Drawing on data from Chinese A‐share listed companies between 2012 and 2022, this study examines how green innovation and green finance affect corporate ESG ...
Zhaoke Feng, Chaminda Wijethilake
wiley   +1 more source

QUALITATIVE CHARACTERISTICS AND PRINCIPLESOF FINANCIAL REPORTS IN THE CONTEXT OF DISCLOSUREOF INFORMATION ABOUT THE ENTERPRISE AS A SUBJECTOF TAX RELATIONS

Economics & Education, 2016
In the article ways of information visibility provision concerning tax relations of the enterprise in the system of accounting and financial report are investigated. It is substantiated that necessity of information disclosure about tax relations of the
Nataliia Shalimova, Halyna Kuzmenko
doaj  

From the Australian Tax System Survey of Tax Scheme Investors (2002) [PDF]

Tax Snaps presents CTSI's most recent statistics on what Australians think about tax matters. In our survey work, where we contact random samples of Australians, we often find views that are a little different from those we commonly hear about in the ...
Australian National University. Centre for Tax System Integrity
core