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Environmental taxation in Europe: What does it depend on?

Castiglione, Concetta; Infante, Davide; Minervini, … - In: Cogent Economics & Finance 2 (2014) 1, pp. 1-8

The present work adds to the existing literature the analysis of the determinants of environmental taxation in European economies. Using a pooled panel data, we consider various groups of factors influencing environmental taxation referring to production and consumption, environmental...

Persistent link: https://www.econbiz.de/10011559139

Sustaining growth or boosting profit: Accounting tools under process-based management in a transition economy

Bobryshev, Alexey; Chaykovskaya, Lyubov; Erokhin, Vasily; … - In: Journal of Risk and Financial Management 16 (2023) 2, pp. 1-14

tools along with the improvement of management accounting. Through the example of seven Russian boiler manufacturers, this … management accounting tools in process-based management by employing the literature analysis, conducting an expert survey, and … studying the accounting documents of selected companies. The authors analyze features of management accounting tools at …

Persistent link: https://www.econbiz.de/10014332839