Results 31 to 40 of about 786 (187)
VAT DEDUCTION ADJUSTMENT RULES IN THE LIGHT OF EU-LAW
, 2023 Denna uppsats har syftet att analysera om svenska regler om jämkning av momsavdragär förenliga med EU-rätten. Situationer som står i fokus av analysen är jämkning vidöverlåtelse av fastighet som omfattas av frivillig skattskyldighet (8a:12 ML) samt ...
Vysheslavtseva, Ekaterina
core +1 more source
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
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
Substitute performance and deduction of VAT
, 2021 The subject of the article are issues related to the right to deduct tax on goods and services (VAT) in connection with the purchase by a VAT payer of goods or services from substitute contractors.
Majszczyk, Hanna
core +1 more source
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
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
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
Macromolecular Symposia, EarlyView.ABSTRACT Efficient energy management is a requirement for advanced factories, which require vast amounts of energy to operate and are often powered by a single grid connection with varying prices caused by fluctuations. These types of industrial consumers often choose to adopt local renewable energy generators.
L. M. Peța, C. G. Opran
wiley +1 more source
Regulation of VAT deduction in the Czech Republic [PDF]
, 2014 The theme of this work is VAT deduction. This is a current topic related to the amendment of the VAT Act which occurred in 2013. Aim of the thesis is deeper description and analysis of the issue of VAT deduction.
Zrůst, Lukáš
core
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