Results 31 to 40 of about 2,510 (282)

Taxing the Digital Economy through Consumption Taxes (VAT) in African Countries: Possibilities, Constraints and Implications

International Journal of Financial Studies, 2022
Owing to the Fourth Industrial revolution and digital transformation, the digital economy has grown substantially globally and in Africa. Despite the positive outcomes such as advancements in technology, improvements in business models and expansion in ...
Favourate Y. Mpofu
doaj   +1 more source

Aspects of Interest Withholding Tax [PDF]

Revenue Law Journal, 1993
Interest withholding tax is often a misunderstood or forgotten tax. It has greater application than may first be thought. This paper addresses the nature and imposition of the tax amongst practical matters, particularly from the point of view of the lender.
openaire   +1 more source

Initiating Market Formation Through Local Policy Innovation: Plot Handover as a Driver for Circular Construction

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to circular construction suffers from uncertainties related to costs, market realities, supply, regulations and expertise using secondary materials in building projects. Uncertainties are large, and resolving them needs policy interventions.
Erkki‐Jussi Nylén, Tommi Halonen
wiley   +1 more source

On the development of Russian tax treaty case law

Правоприменение
The research subject. This study focuses on recent developments (2021-2023) in Russian tax treaty case law.The purpose of the research. The objective of this research is to analyze the key trends and developments in tax treaty case law in Russia for the ...
E. V. Kilinkarova
doaj   +1 more source

Komparace jednotlivých forem vztahu zaměstnance a zaměstnavatele z hlediska výdajů podnikatele [PDF]

Trendy v podnikání, 2017
The brief article discusses tax matters, reflecting their specific two-sided perception. The tax issues reflect different approaches depending on which financial actor´s view is taken into account.
Zdeněk Hruška, Eva Benešová, Ivana Seifertová   +2 more
doaj  

Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley, Jun Xie, Chao Li, Masaaki Nagamura, Shunsuke Managi   +4 more
wiley   +1 more source

Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

Membership‐Making in Diverse Societies: Revisiting the Idea of Society as a Common Possession

Journal of Applied Philosophy, EarlyView.
ABSTRACT The traditional aim of Western social democracy has been to create a society that is a ‘common possession’ of its members (in T.H. Marshall's words). Social democratic politics has therefore been both society‐making and membership‐making, orienting people to a shared society as an object of attachment and loyalty, and nurturing membership ...
Will Kymlicka
wiley   +1 more source

TAX COMPETITION REGARDING FOREIGN DIRECT INVESTMENT BETWEEN TRANSITION EUROPEAN COUNTRIES [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2005
This paper explores the fiscal measures adopted in the transition European countries in order toencourage the foreign direct investment. There were analysed six countries: Albania, Macedonia,Moldova, Russian Federation, Union of Serbia and Muntenegro ...
Ramona DUMITRIU
doaj  

Islamic Public Administration in Practice: The Taliban's “Gender Apartheid” Governance in Afghanistan

Public Administration and Development, EarlyView.
ABSTRACT This article analyzes the Taliban's post‐2021 governance model through the Islamic Public Administration (IPA) framework, focusing on justice, equality, and women's inclusion. It asks: (1) How does the Taliban's governance align with core IPA principles?
Parwiz Mosamim, Jean‐Patrick Villeneuve   +1 more
wiley   +1 more source