Results 51 to 60 of about 15,218 (285)

Правове регулювання податків і зборів у Київській Русі

open access: yesWrocławsko-Lwowskie Zeszyty Prawnicze
In the IX–X centuries the first Ukrainian State — Kyivan Rus’ — was formed. One of the features of the State of Kyivan Rus’ was the collection of taxes, fees and other charges.
Mykoła Kobyłecki, Natalia Pasławska
doaj   +1 more source

Green Finance, Digitalization, and Banks' Sustainable Business Model Innovations Toward Net‐Zero Transitions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Financial capital is widely recognized as having the potential to provide investments needed for net‐zero transitions. While recent empirical studies reveal that financial digitalization and fintech have changed Chinese banks' loan portfolios and business models, they stem from credit restrictions on heavily polluting enterprises and from ...
Akihisa Mori
wiley   +1 more source

Legal requirements for local and spa fees in the public tax system in Poland in the context of reform plans

open access: yesJournal of Modern Science
Objectives The aim of this article is to analyze local public fees charged to persons temporarily staying in a tourist or spa municipality as an institution of financial law serving to implement the constitutional principle of financial independence of ...
Tomasz Wołowiec   +2 more
doaj   +1 more source

MOKESTINĖS PRIEVOLĖS TEISINĖ PRIGIMTIS: UKRAINOS IR LIETUVOS RESPUBLIKOS ĮSTATYMŲ LYGINAMOJI ANALIZĖ

open access: yesTeisė, 2014
The article discussed the content of the obligation to pay taxes as one of the main duties of the taxpayer. Legal nature of the constitutional duty for taxes and fees payment has been investigated on the basis of analysis of the Fundamental Law of ...
A. Oliynyk
doaj   +1 more source

Asset Redeployability and Biodiversity Risk

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan   +2 more
wiley   +1 more source

RULE-MAKING POLICY OF THE REPUBLIC OF CRIMEA IN THE CONDITIONS OF CHANGE OF CONSTITUTIONAL CYCLES

open access: yesRUDN Journal of Law, 2019
This paper draws on new comparative data from these three cycles of Crimean constitutional process (1992-1994, 1995-1998 and 2014-2018) to provide evidence for a novel approach to changes in political and legal systems - an approach that explains both ...
Ilya V Bondarchuk
doaj   +1 more source

Towards Strong Sustainability: Exploring Reconfigurations of Sufficiency‐Oriented and Regenerative Business Models

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite increasing adoption of sustainable business models, environmental decline and social disparities continue to accelerate. Strong sustainable business models offer an alternative by prioritizing ecological limits and systemic change. Drawing on an integrative literature review and business model modularization, this study examines how ...
Maike Gossen   +3 more
wiley   +1 more source

Distributional Impacts of an Environmental Tax Shift: The Case of Motor Vehicle Emissions Taxes [PDF]

open access: yes
One of the most common criticisms of pollution taxes is that they are often believed to be inequitable — i.e., low income households are thought to be disproportionately harmed.
Walls, Margaret, Hanson, Jean
core  

Food Waste Applications Beyond the West: Archetypes and Insights From China

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong   +2 more
wiley   +1 more source

PROBLEMS AND RECOMMENDATIONS OF REFORMING TAXES FOR USE OF NATURAL RESOURCES IN THE REPUBLIC OF MOLDOVA [PDF]

open access: yesEconomica, 2016
In this paper is carried out a comprehensive analysis of the implementation of taxes for use of natural resources in the Republic of Moldova. There have been identified the main methodological gaps, especially the neglect of geographical and ...
Petru BACAL
doaj  

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