Results 31 to 40 of about 328 (156)
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
DETERMINING VAT PRO RATE. CASE STUDY AT A PAWNSHOP IN ROMANIA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2017 Determining VAT pro rate entails in terms of theory the calculation of the share of taxable transactions made by an entity in total transactions.
NICOLAE ECOBICI
doaj
Identification of causes of differences in statutory and effective rates of corporate taxes
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 Although the existence of the corporate tax itself is a subject of controversy, it has been currently implemented in all EU countries except of Estonia where only distributed profits are taxed.
Jan Široký +2 more
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
THE VALUE ADDED TAX AND THE EVASION CHAIN OF INTRA-COMMUNITARIAN VAT [PDF]
Annals of the University of Oradea: Economic Science, 2011 The relationship IRS taxpayer runs the risk of turning into a psychological war in which, however, given the positions held, the IRS is by far on a favorable footing.
Deliman Eugen +3 more
doaj
Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis
International Studies of Economics, EarlyView.ABSTRACT This study investigates the impact of temporary VAT rate changes on consumer behavior in Vietnam, particularly concerning the VAT reduction implemented during 2023–2024. The research analyzes annual survey data and household expenditure reports to assess changes in consumer spending on durable goods during the first half of 2024 (2024 H1 ...
Hang Thi Thu Trinh
wiley +1 more source
The Tasty Side of Numbers: How Vowel Type Influences Taste Perceptions for Numerical Brand Names
Psychology &Marketing, EarlyView.ABSTRACT Numerical brand names are commonly used in food marketing yet underexplored for their sensory impact. Relying on processing fluency theory, across four studies, including an IAT (n = 149), a quantitative and qualitative lexical analysis of professional wine tasting notes (n = 695), an online study (n = 306), and archival consumer wine ratings (
Nathalie Spielmann, Diego Vega
wiley +1 more source
National Policy Coherence Counts for Reducing Inequality in Global Climate and Development Agendas
Sustainable Development, EarlyView.ABSTRACT International institutions promote policy coherence as crucial to the effective and fair implementation of global sustainability agendas, though the evidence for its benefits is slim. We present here the first systematic cross‐country dataset on the consequences of national government efforts to promote policy coherence for vulnerable groups ...
Katherine Browne +10 more
wiley +1 more source
TAX AND ACCOUNTING RULES APPLICABLE TO VEHICLES WITH LIMITED TAXATION TREATMENT [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012 In the context of the deep changes imposed by our country's integration into the European Union, it is wellknown that tax law has undergone substantial changes, especially in terms of value added tax.
ECOBICI NICOLAE, PALIU-POPA LUCIA
doaj
The Economic History Review, EarlyView.Abstract Housework is central to feminist calls for recognition of women's work, economic histories explaining the sexual division of labour, and claims regarding the progressive role of scientific knowledge. Yet little is known about the time it actually took. We address this lacuna.
Sara Horrell, Jane Humphries
wiley +1 more source