The subject of the Study is the EU Taxonomy, a regulatory and navigational tool that provides a unified and broad classification system for sustainable economic activities. It was primarily conceived to steer capital allocation by leveraging investors' growing demand for demonstrable sustainable...

This Study provides evidence on the potential costs and benefits for European micro, small and medium-sized enterprises (SMEs) that voluntarily report their alignment with the EU Taxonomy, a regulatory and navigational tool that provides a unified and broad classification system for sustainable...

This Study provides evidence on the potential costs and benefits for European micro, small and medium-sized enterprises (SMEs) that voluntarily report their alignment with the EU Taxonomy, a regulatory and navigational tool that provides a unified and broad classification system for sustainable...

Value Added Tax (VAT) in the European Union (EU) is a broad-based tax levied on goods and services used or consumed in the territory of the EU. It serves as one of the core revenue sources for the general government of EU Member States. In 2023, the VAT revenue-to-GDP ratio amounted to 7.2% of...