Results 171 to 180 of about 78,153 (316)

ELECTRONIC TAX SERVICES (E-TAX) AND THEIR ROLE IN COMBATING TAX EVASION

Таврійський науковий вісник. Серія: Економіка
Electronic tax services (e-tax) play a crucial role in combating tax evasion and ensuring fiscal transparency in the context of digital economic transformation. The article examines the effectiveness of e-tax systems, their legislative framework, operational mechanisms, and impact on reducing the shadow economy. Key challenges are identified, including
openaire   +1 more source

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui, Hamid Ghazi H. Sulimany   +1 more
wiley   +1 more source

EFFECTS OF FEDERAL TAX POLICY ON AGRICULTURE

This report analyzes the effects of the current Federal tax code on farming and evaluates tax proposals to assist beginning farmers. Investment, management, and production decisions in agriculture continue to be influenced by Federal tax laws.
Monke, James D., Durst, Ron L.
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Wealth tax as alternative minimum tax? The impact of a wealth tax on business structure and strategy [PDF]

An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party.
Sureth, Caren, Maiterth, Ralf
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The fiscal sustainability of Burkina Faso's free health care policy for maternal and child health: an analysis using the fiscal space diamond. [PDF]

BMC Health Serv Res
Siri A, Ilboudo PG.
europepmc   +1 more source

Back to Nature or Technology to the Rescue? Climate Managers' Preferences for Investment in Carbon Dioxide Removal

Business Strategy and the Environment, EarlyView.
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, Robert Mai, Rolf Wüstenhagen, Moritz Loock   +3 more
wiley   +1 more source

Understanding Tax Corruption in Transition Economies: Evidence from Bulgaria

Measures of corruption are based on the concept of bribes as extra business costs. Drawing evidence from corruption surveys of business and tax service in Bulgaria, this paper looks at the bribe as a price paid by the taxpayer in exchange for income ...
Pashev, Konstantin
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Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]

PLoS One
Tao R, Li J.
europepmc   +1 more source

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

Business Strategy and the Environment, EarlyView.
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, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source

Fundamental Tax Reform: The Growth and Utility Effects of a Revenue-Neutral Flat Tax

We estimate the growth and utility effects of switching from a graduated-rate federal income tax to a flat tax along the lines of Hall-Rabushka (1995).
Hlavac, Marek
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