Tax Audit and Taxation in the Paradigm of Sustainable Development

Tax Audit and Taxation in the Paradigm of Sustainable Development PDF Author: Bistra Svetlozarova Nikolova
Publisher: Springer Nature
ISBN: 303132126X
Category : Business & Economics
Languages : en
Pages : 224

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Book Description
This book discusses how taxation can contribute to a sustainable economic development. It analyses the role and functions of taxes and tax audits with special focus on sustainable development, considering not only the fiscal functions of taxes but also their economic, social, and environmental effects. The book sheds light on the impact of corporate social responsibility (CSR) on taxation and discusses principles of good governance in tax administration. The author also analyses the preconditions and indicators for cross-border tax fraud and the possibilities for counteraction. Furthermore, the book examines tax reliefs and rates, and how the different types of taxation – flat, progressive, and regressive taxes, can impact economic, social, and environmental development. In the last section, the author discusses how to achieve economic, social, and environmental effects through taxation. This book will appeal not only to academics working in this field, but also to practitioners who would like in-depth insights into these topics.

Tax Audit and Taxation in the Paradigm of Sustainable Development

Tax Audit and Taxation in the Paradigm of Sustainable Development PDF Author: Bistra Svetlozarova Nikolova
Publisher: Springer Nature
ISBN: 303132126X
Category : Business & Economics
Languages : en
Pages : 224

Get Book

Book Description
This book discusses how taxation can contribute to a sustainable economic development. It analyses the role and functions of taxes and tax audits with special focus on sustainable development, considering not only the fiscal functions of taxes but also their economic, social, and environmental effects. The book sheds light on the impact of corporate social responsibility (CSR) on taxation and discusses principles of good governance in tax administration. The author also analyses the preconditions and indicators for cross-border tax fraud and the possibilities for counteraction. Furthermore, the book examines tax reliefs and rates, and how the different types of taxation – flat, progressive, and regressive taxes, can impact economic, social, and environmental development. In the last section, the author discusses how to achieve economic, social, and environmental effects through taxation. This book will appeal not only to academics working in this field, but also to practitioners who would like in-depth insights into these topics.

Tax Audit and Taxation in the Paradigm of Sustainable Development

Tax Audit and Taxation in the Paradigm of Sustainable Development PDF Author: Bistra Svetlozarova Nikolova
Publisher:
ISBN: 9781799890683
Category : Sustainable development
Languages : en
Pages :

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Book Description
"This book discusses how modern taxation should be oriented not only to achieve fiscal, but also to the implementation of environmental, economic and social functions through taxation, modeling the tax system in accordance with The Concept of Sustainable Development so that it can meet the needs of modern life"--

Taxation, International Cooperation and the 2030 Sustainable Development Agenda

Taxation, International Cooperation and the 2030 Sustainable Development Agenda PDF Author: Irma Johanna Mosquera Valderrama
Publisher: Springer Nature
ISBN: 3030648575
Category : Political Science
Languages : en
Pages : 228

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Book Description
This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project initiated by the Organization for Economic Co-operation and Development with the political mandate of the G20. It discusses the 2030 Sustainable Development Agenda that are relevant for taxation and assesses the current work done by international organizations, regional tax organizations and countries to achieve these Sustainable Development Goals. The contributions to this volume provide an interdisciplinary mix of expertise in tax law, international political economy, global governance and international relations. Through these different perspectives, this volume provides an elaborate reference and evaluation framework for multilateral cooperation on tax and development to strengthen the revenue system of developed and developing countries. This topical volume is of interest to students and researchers of the social sciences, law and economics, as well as policy makers working on taxation.

Handbook of Research on Designing Sustainable Supply Chains to Achieve a Circular Economy

Handbook of Research on Designing Sustainable Supply Chains to Achieve a Circular Economy PDF Author: Ramakrishna, Yanamandra
Publisher: IGI Global
ISBN: 1668476665
Category : Business & Economics
Languages : en
Pages : 726

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Book Description
Securing a sustainable supply chain is crucial for business and the future of humanity. Intending to lower waste and carbon emissions, businesses are investing more money in sustainability efforts. However, sustainability measures that might save costs, improve forecasting, and optimize business operations are frequently disregarded, especially during the post-pandemic era. The Handbook of Research on Designing Sustainable Supply Chains to Achieve a Circular Economy analyzes various approaches and strategies for developing sustainable supply chain capabilities to achieve circular economies; builds and develops models, frameworks, and theoretical concepts by focusing on the role of a sustainable supply chain leading to a circular economy; and provides a platform where new concepts and plans for managing sustainable supply chains in the post-pandemic era with the aid of Industry 4.0 as enablers are discussed. Covering key topics such as tourism, healthcare, transportation, and governance, this major reference work is ideal for industry professionals, government officials, business owners, managers, entrepreneurs, policymakers, scholars, researchers, academicians, instructors, and students.

Emerging Insights on the Relationship Between Cryptocurrencies and Decentralized Economic Models

Emerging Insights on the Relationship Between Cryptocurrencies and Decentralized Economic Models PDF Author: Kesavan, Dhanapal
Publisher: IGI Global
ISBN: 1668456931
Category : Business & Economics
Languages : en
Pages : 274

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Book Description
The significance of cryptocurrencies can be understood clearly with their high market penetration in recent times. The central banks, economists, business professionals, and authorities are examining the prospects, impacts, comfortability, and reliability aspects of cryptocurrencies. Many questions are yet to be answered empirically to cover the significance, considerations, negative impacts, policy applications, and acceptance of cryptocurrencies as marketable instruments. Many governments are concerned about the nature and volatility of cryptocurrencies due to their decentralized form. Emerging Insights on the Relationship Between Cryptocurrencies and Decentralized Economic Models discusses the answers to major queries and concerns regarding cryptocurrencies and the emergence of decentralized economic models. It covers major topics that are highly resourceful for knowledge seekers and is highly useful, containing vital information related to cryptocurrencies. Covering topics such as central bank digital currencies, financial reporting, and public perception, this premier reference source is an essential resource for economists, government officials and agency officials, policymakers, central bank professionals, investors, entrepreneurs, students and educators of higher education, librarians, researchers, and academicians.

Measuring Consumer Behavior in Hospitality for Enhanced Decision Making

Measuring Consumer Behavior in Hospitality for Enhanced Decision Making PDF Author: Ramos, Célia M.Q.
Publisher: IGI Global
ISBN: 1668466090
Category : Business & Economics
Languages : en
Pages : 416

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Book Description
To improve the hospitality and tourism services provided to customers, it is necessary for managers to acquire knowledge about their customers’ and prospects’ journeys in order to give back to customers in the form of new offerings such as adequate products, services, and user design experiences according to the characteristics of potential consumers. Only in this way will it be possible to innovate consumer experience in the hospitality sector. Measuring Consumer Behavior in Hospitality for Enhanced Decision Making studies online consumer behavior along with other complementary marketing, hospitality, and tourism disciplines, thus gaining a holistic view of the current consumption during the COVID-19 context, which led to structural changes during the digital customer journey touchpoints. Covering topics such as e-commerce websites, price-setting strategies, and intellectual capital, this premier reference source is ideal for entrepreneurs, executives, managers, business leaders, government officials, marketers, students and educators of higher education, librarians, researchers, and academicians.

Exploring Business Ecosystems and Innovation Capacity Building in Global Economics

Exploring Business Ecosystems and Innovation Capacity Building in Global Economics PDF Author: Joshi, Mihir
Publisher: IGI Global
ISBN: 1668467682
Category : Business & Economics
Languages : en
Pages : 416

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Book Description
All nations must become self-reliant and as such need to analyze the concept and terminologies associated with business ecosystems and social innovation ecosystems. Further study on the challenges and opportunities is required to ensure countries remain stable and continue to develop. Exploring Business Ecosystems and Innovation Capacity Building in Global Economics explores the application of different theories and frameworks that contribute to the business ecosystem through empirical and conceptual research. The book also states the issues and challenges that occurred in society during the pandemic and considers the development of virtual business environments. Covering topics such as social exchange, value creation, and business practices, this reference work is ideal for economists, policymakers, business owners, managers, entrepreneurs, industry professionals, researchers, scholars, practitioners, academicians, instructors, and students.

OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Branch Mismatch Arrangements, Action 2 Inclusive Framework on BEPS

OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Branch Mismatch Arrangements, Action 2 Inclusive Framework on BEPS PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264278796
Category :
Languages : en
Pages : 100

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Book Description
This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids Mismatch Arrangements (Action 2 Report).

Why People Pay Taxes

Why People Pay Taxes PDF Author: Joel Slemrod
Publisher:
ISBN: 9780472103386
Category : Business & Economics
Languages : en
Pages : 361

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Book Description
Experts discuss strategies for curtailing tax evasion

Strengthening Domestic Resource Mobilization

Strengthening Domestic Resource Mobilization PDF Author: Raul Felix Junquera-Varela
Publisher: World Bank Publications
ISBN: 1464810745
Category : Business & Economics
Languages : en
Pages : 144

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Book Description
Public spending plays a key role in the economic growth and development of most developing economies. This book analyzes revenues, policy, and administration of Domestic Resource Mobilization (DRM) in developing countries. It provides a broad landscape of practical examples, drawing from lessons learned in World Bank operations across Global Practices over the past several decades. It should be thought of as a starting point for a more comprehensive research agenda rather than a complete inventory itself. This book reviews the trends in tax revenue collection in developing countries. It provides an overview of efforts to close the revenue gap, many of which have been supported by World Bank operations. The book reviews the special challenges facing low income countries, which have traditionally relied on indirect revenues in the context of limited formalization of their economies. An overview of tax policy and administration reform programs is presented, with an overview of outstanding issues that will shape the policy agenda in years ahead.