22 Results Found

Tax expenditure management is one of the tools for conducting responsible fiscal policy. Unlike direct expenditures, tax expenditures do not consume resources, but allow the achievement of certain social and economic goals. The purpose of this study...

The energy crisis caused by global structural changes in the economic sphere is the cause accelerating the energy transition based on the concept of sustainable development. This study is to test the hypothesis about the incentive effect of tax expen...

The aim of this work is to design a multiobjective model to explain the behavior among military expenditures (MEs), the human development index, and the global peace index in countries belonging to the North Atlantic Treaty Organization (NATO) for th...

This article studies the relationship between environmental governance, public health expenditure, and economic growth by introducing human health status into a three-period overlapping generation dynamic general equilibrium (OLG-DGE) model and condu...

In recent decades, humanity has had a significant negative impact on the environment. This problem can be solved only by establishing a rational environmental management policy and ensuring an effective financial policy in the context of balancing em...

This paper empirically analyses the effects of the tax complexity and other elements, such as natural resource revenues, public expenditure, and the capacity of the statistical system, on the efficiency of Ecuadorian Customs Administration. For this...

This study examines the impact of corporate sustainable tax strategies on investment scale and firm value using signaling theory. We measure Sustainable tax strategy through the coefficient of variation of cash effective tax rates over a five-year pe...

With the extensive development of the economy, environmental degradation has become a serious global issue. How to ensure the sustainable development of regional environments has drawn widespread attention from governments, academia, and the public....

This paper aims to test the hypothesis of the existence of significant tax competition between communes, which mainly concerns the share of value-added tax (VAT) proceeds, by exploring the system for allocating intergovernmental transfers in Morocco...

Propylene is industrially produced in a mixture with propane and generally separated from the mixture via distillation. However, because distillation is an energy-consuming process, a more efficient separation process should be developed to mitigate...

Due to the substantial amounts of money involved and the complex interactions of a number of different factors, managers of oil and gas companies are faced with significant challenges when making investment decisions that will increase business effic...

A hybrid Moving Bed Biofilm Reactor—Membrane Bioreactor (MBBR-MBR) was developed for the treatment of wastewater from a Spanish textile company. Compared with conventional activated sludge (CAS) treatment, the feasibility of this hybrid system to red...

Rapid urban expansion may cause a decline in land-use efficiency and result in a series of social and ecological problems. Economic transition has significantly influenced urban land development, and provides a good perspective for analyzing changes...

In July 2023, the International Maritime Organization (IMO) presented an updated strategy for decarbonizing maritime transport and achieving net-zero greenhouse gas emissions by 2050. It is therefore imperative to explore innovative solutions to achi...

In the modern state, the role and importance of communes is growing. They can carry out their tasks when equipped with stable and efficient sources of income. Financial resources are the basis for the operation and implementation of current and devel...

The use of renewable energy sources has become strategic in the production of electricity worldwide due to global efforts to increase energy efficiency and achieve a net zero carbon footprint. Hybrid systems can maximize stability and reduce costs by...

The efficient management of water and energy is one challenge for managers of water pressurized systems. In a scheme with high pressure on the environment, solar power appears as an opportunity for nonrenewable energy expenditure reduction and emissi...

This study analyzed the impact of China’s Low-carbon City Pilot (LCCP) on firm productivity using firm-level financial data from the Chinese State Administration of Tax and patent data from the State Intellectual Property Office of the People&r...

A large number of CO2 emissions caused a serious greenhouse effect, aggravating global warming and climate change. Therefore, CO2 utilization has been a research hotspot, especially after the Paris Agreement, and among the various CO2 utilization tec...

The electric vehicle (EV) industry has emerged in response to the necessity of reducing greenhouse gas emissions and combating climate change. However, as the number of EVs increases, EV charging networks are confronted with considerable obstacles pe...

This research aims to assess the socio-economic and environmental impacts of the Lithuanian long-term renovation strategy, focusing on improvements in the energy performance of renovated multi-apartment buildings in the country. The methodology used...

Background: Japan’s rising health expenditure, driven by an aging population, coincides with growing demands for increased spending. Reducing smoking-related costs could alleviate the burden on the health care system. Despite efforts to promote...