Results 91 to 100 of about 364,236 (359)

Modern realities of local taxatoin [PDF]

open access: yes, 2014
У статті висвітлено склад місцевих податків і зборів. Проаналізовано нинішній стан дохідної частини місцевих бюджетів. Досліджено структуру місцевих податків і зборів у забезпеченні фінансових ресурсів органів місцевої влади.
Humeniuk, Oleksandr M.   +3 more
core  

A Study of High‐Emission Industries: How Policy, Strategy, and Technology Shape Corporate Social Responsibility Toward Carbon Neutrality

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The extant carbon neutrality (CN) literature largely offers macro‐ or meso‐level analyses, providing limited insights into implementation experiences that could inform granular policymaking and industry strategies. To address this gap, we examine the lived CN experiences of firms in the transportation, energy, manufacturing, and construction ...
Adeel Luqman   +4 more
wiley   +1 more source

Water Pollution Taxes: A Good Idea Doomed to Failure? [PDF]

open access: yes
Water pollution taxes, or effluent fees, have long been advocated by environmental economists as a regulatory approach to cost effectively achieve water quality improvements.
Boyd, James
core  

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza   +2 more
wiley   +1 more source

GOVERNMENT INVOLVEMENT IN CONSUMPTION BEHAVIOUR [PDF]

open access: yesAnnals of the University of Petrosani: Economics, 2010
In this article, we will follow the involvement that the government has,through its expenses, on the consumption behavior. The involvement that the government has inthe consumption behavior is made through fees and taxes that are applied on income.
CRISTINA ZAMFIR   +2 more
doaj  

Significance and Determination of Fees for Municipal Finance [PDF]

open access: yes
The idea of fiscal decentralisation has become increasingly fashionable world-wide. But every country has unique features of the intergovernmental fiscal system. In general municipal expenditures are rapidly growing in European countries.
Anita Kaltschuetz   +2 more
core  

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino   +3 more
wiley   +1 more source

New Elements in the Tax Control in Hungary

open access: yesPublic Governance, Administration and Finances Law Review, 2017
The system-wide regulation of taxes in Hungary clearly represents the lawmakers’ constant strive for making the law up-to-date. Currently, Hungary has approximately 60 types of taxes or fees, and it is a huge challenge to fulfill tax policy aims in order
László Pardavi
doaj   +1 more source

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