Results 121 to 130 of about 299,231 (308)

Discharges of pollutants: problems of environmental taxation [PDF]

open access: yes, 2015
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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Sustainability Assessment of Circular Strategies in the Agri‐Food Industry: The Case of Olive Mills' By‐Product Valorization

open access: yesBusiness Strategy and the Environment, EarlyView.
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]

open access: yesThe Economic Journal, 1903
T. N. Carver, Stephen F. Weston
openaire   +2 more sources

Microsimulation as a tool for evaluating redistribution policies [PDF]

open access: yes
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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Think Global, Act Local? Fortune 500 Business Strategies for Sustainable Cities and Communities (SDG 11)

open access: yesBusiness Strategy and the Environment, EarlyView.
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]

open access: yes
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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Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
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]

open access: yes
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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Advancing Sustainable Development in Manufacturing: A Strategic Framework for Overcoming Green–Lean Implementation Barriers

open access: yesBusiness Strategy and the Environment, EarlyView.
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]

open access: yes, 2016
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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