Results 41 to 50 of about 6,996 (257)
The Effects of VAT on Inflation in Iran’s Economy in 2010 [PDF]
پژوهشهای اقتصادی, 2014 The value-added tax (VAT) system has been implemented in more than half of countries in the globe during recent decades. This tax, which is collected from firms’ value-added in various phases of production and distribution, has several advantages such as
firooz rozbeh +4 more
doaj
The value added tax : its causes and consequences [PDF]
, 2007 Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises around 20 percent of the world’s tax revenue, and has been the centerpiece of tax reform in many developing countries.
Lockwood, Ben, Keen, Michael
core
Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley +1 more source
Developments of VAT Rates in EU Countries in the Context of Harmonization and Fiscal Consolidation
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015 Although the value added tax is most often used tax it is a relatively young tax instrument that can assure significant increase in countries tax revenues.
Alena Andrejovská, Lucia Mihóková
doaj +1 more source
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
Tax revenue econometric estimation
Lietuvos Matematikos Rinkinys, 2003 National budget tax revenue in relation with economic changes in Lithuania in 1995–2002 is analyzed in this article. There is also analyzed value added tax (VAT) as it brings the biggest share of Lithuanian National budget and economic factors that ...
Elena Mačiulaitytė, Rimantas Rudzkis
doaj +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan +3 more
wiley +1 more source
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010 The domain of value-added tax has been already fully harmonized. Its regulation dwells on the Council Directive 2006/112/EC on the common system of value-added tax, and all member countries of the European Union are obliged to provide for the ...
Milena Otavová, Veronika Sobotková
doaj +1 more source
The Value Added Tax: Its Causes and Consequences [PDF]
Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises around 20 percent of the world’s tax revenue, and has been the centerpiece of tax reform in many developing countries.
Ben Lockwood, Michael Keen
core +2 more sources
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The circular economy is gaining traction as a transformative approach to address climate change and the shortcomings of the linear economic model, which is defined by unsustainable production and consumption patterns. This study explores the implementation of circularity principles in the Spanish automotive industry, with particular attention ...
Salvador Perez‐Canto +2 more
wiley +1 more source