Results 91 to 100 of about 15,218 (285)
The study is focused on the attitudes of Romanian peoples towards the taxes and fees and on the factors that determine these attitudes. Even if at the declarative level the people attitudes towards taxes are favorable, the general representation is that ...
Mălina Voicu
doaj
ABSTRACT This paper investigates key barriers to the environmental, social, and economic sustainability of food quick commerce (Q‐commerce) logistics, using Iran as a representative emerging economy. This study is timely because it examines a rapidly evolving form of urban logistics in which speed, convenience, and sustainability are increasingly in ...
Seyed Hamid Hashemi Petrudi +3 more
wiley +1 more source
ABSTRACT Percutaneous transaxillary access is an established alternative to transfemoral large‐bore arterial access for transcatheter structural heart interventions and mechanical circulatory support (MCS). Although useful for overcoming hostile iliofemoral anatomy and providing prolonged support and patient mobilization in case of MCS, the axillary ...
Gioel Gabrio Secco +9 more
wiley +1 more source
Legislature Changes Taxes to User Fees!
“Legislators raise “user fees” instead of taxes!” “New saltwater shore and pier fishing fees” “fees” “State of FLA.” “It’s our new $20 fee for registering burial plots!” “County Court Clerk” “don’t die, dear@ They also raised the probate fees for estates!
Gamble, Ed
core +1 more source
Green Transportation Taxes and Fees: A Survey of Californian [PDF]
This report explores public opinion on a new and promising concept—green transportation taxes and fees. These are taxes and fees set at variable rates, with higher rates for more polluting vehicles and lower rates for those that pollute less.
Nixon, Hilary +2 more
core
Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
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
FISCAL CAPACITY OF LOCAL AUTHORITIES IN UKRAINE AND THE EU MEMBER-STATES
This article aims to assess the local governments’ fiscal capacity and to determine the revenue decentralization impact on economic growth. The sample includes 27 national economies of the EU member-states and Ukraine over the period from 2011 to 2024 ...
Микола Пасічний +5 more
doaj +1 more source
Local taxes and fees: Ukrainian realities and foreign experience
У роботі розглядаються методико-теоретичні засади місцевих податків і зборів, розглянуто законодавчо-нормативну базу місцевого оподаткування, досліджено зарубіжний досвід місцевих податків і зборів.
Кулінич, А.О.
core
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
Benefit Taxes and User Fees in Theory and Practice
As alternatives to more general taxes based on broad measures of each taxpayer\u27s economic capacity, benefit taxes and user fees are praised by some for promoting economic efficiency, government accountability and tax fairness, and condemned by others ...
Duff, David G.
core +1 more source

