Results 121 to 130 of about 299,231 (308)
Discharges of pollutants: problems of environmental taxation [PDF]
Исследованы особенности налогообложения сбросов загрязняющих веществ, входящих в структуру показателя «минерализация воды», выявлены противоречия между требованиями экологической безопасности специального водопользования и налогового законодательства ...
Васьковец, Людмила Антоновна +1 more
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ABSTRACT This study integrates multidimensional sustainability indicators into a unified assessment approach to evaluate circular strategies in agri‐food industry businesses. This methodological approach is applied to empirically examine the case of the olive oil industry's by‐product valorization.
David Polonio +3 more
wiley +1 more source
Principles of Justice in Taxation [PDF]
T. N. Carver, Stephen F. Weston
openaire +2 more sources
Microsimulation as a tool for evaluating redistribution policies [PDF]
During the last twenty years, microsimulation models have been increasingly applied in qualitative and quantitative analysis of public policies. This paper provides a discussion on microsimulation techniques and their theoretical background as a tool for
Amadéo Spadaro, François Bourguignon
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ABSTRACT The role of business towards achieving the 17 Sustainable Development Goals (SDGs) has been well established. However, SDG contextualization continues to pose a conundrum, particularly for firms operating in multiple contexts. This becomes even more problematic in the case of SDG 11, the only goal in the sustainable development agenda directly
Andreas Georgiou
wiley +1 more source
The General Theory of Tax Avoidance [PDF]
This paper outlines a general set of principles for tax avoidance. Most of at least the common tax avoidance schemes can be reinterpreted as making use of one or more of these principles. Four such methods are described.
Joseph E. Stiglitz
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ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
The taxation of natural resources : principles and policy issues [PDF]
Natural resources are typically subject both to taxation under the income tax system and to special resource taxes. Properly designed income taxes attempt to include capital income on a uniform basis.
Boadway, Robin, Flatters, Frank
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ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes +4 more
wiley +1 more source
On the Peculiarities of Interrelations Between the Notions «Taxation Principles», «Tax Law Principles» and «Tax Legislations Principles» [PDF]
При регулюванні податкових відносин важливе значення надається принципам податкового законодавства, тобто тим вимогам, які висуваються до практичного забезпечення правового становища учасників податкових відносин.
Велічко, О.О.
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