The Impact of Environmental Taxes on Competitive Performance of Pollution-Intensive Industries Among Transition Economies: Evidence from Panel Analysis

2016 ◽  
pp. 155-169 ◽  
Author(s):  
Sabina Silajdzic ◽  
Eldin Mehic
Keyword(s):  
Transition Economies ◽  
Environmental Taxes ◽  
Panel Analysis ◽  
Competitive Performance ◽  
The Impact

Best-value supply chains and firms’ competitive performance: empirical studies of their linkage

2015 ◽  
Vol 35 (12) ◽  
pp. 1688-1709 ◽  
Author(s):  
Xun Li ◽  
Qun Wu ◽  
Clyde W. Holsapple
Keyword(s):  
Supply Chains ◽  
Competitive Advantage ◽  
Empirical Studies ◽  
Abnormal Returns ◽  
Competitive Performance ◽  
Content Type ◽  
Long Run ◽  
Best Value ◽  
Multiple Method ◽  
The Impact

Purpose – Best-value supply chains characterized by agility, adaptability, and alignment, have become a crucial strategic means for firms to create and sustain competitive advantage in today’s turbulent environment. The purpose of this paper is to investigate linkage between best-value supply chains and firms’ competitive performance. Design/methodology/approach – In Study 1, survey data from 76 firms is used to test the impact of the three qualities of best-value supply chains on firms’ competitive performance. In Study 2, to test if a firm’s competitive advantage can be sustained through building best-value supply chains, a long-run performance analysis is conducted, which is based on a stock portfolio of firms identified from the American Marketing Association’s annual list of “Supply Chain Top 25.” Findings – The results of Study 1 indicate that the three qualities of best-value supply chains are positively related to firms’ competitive performance. The results of Study 2 show that firms having best-value supply chains generate significant and positive abnormal returns for shareholders over time. Originality/value – This is a multiple-method research, providing two-level empirical evidence to the investigation of theoretical linkage between best-value supply chains and firms’ competitive performance.

scholarly journals ACCOUNTING AND TAX ASPECTS OF COLLECTION OF THE ENVIRONMENTAL TAX

2021 ◽  
Author(s):  
Borys Zanko
Keyword(s):  
Financial Stability ◽  
Pollutant Emissions ◽  
Environmental Taxation ◽  
Environmental Taxes ◽  
Environmental Tax ◽  
Nature Protection ◽  
Environmental Situation ◽  
Tax Benefits ◽  
Environmental Measures ◽  
The Impact

The article considers the main aspects of collecting environmental tax. Collection of environmental taxes is one of the means that can restrain the process of deteriorating environmental conditions, and in some cases improve the environmental situation. The article also examines the impact of environmental taxation on improving the environmental situation. The role of the environmental tax at financing of nature protection measures is considered. There are critical remarks of some scientists who point out that the availability of revenues from the environmental tax is not a guarantee of sufficient funding for environmental measures. Attention is paid to the risks of environmental taxation, which are associated with reduced solvency and financial stability of environmental taxpayers who pollute the environment. The classification of environmental taxes is considered, which is built depending on the purposes for which the amounts received as a result of taxation are directed. The essence of the environmental tax levied in Ukraine is investigated. The article analyzes the norms of the Tax Code of Ukraine, which regulate the object of taxation with an environmental tax. Factors influencing the amount of environmental tax to be paid to the budget are studied. First of all, these are the factors that lead to an increase in the tax base. In addition, higher environmental tax rates, which are set by the Tax Code of Ukraine for more hazardous pollutants, also affect the amount of environmental tax to be paid to the budget. The amount of environmental tax paid to the budget is also increased by special coefficients used in calculating the tax liability. It is proposed to apply tax benefits related to the construction of treatment facilities and the installation of treatment equipment when collecting environmental tax. The essence of the proposed environmental tax benefits is that the environmental taxpayer will be able to reduce part of the tax liability. This reduction is carried out by the amount of depreciation of fixed assets, which directly carry out the treatment of pollutant emissions into the atmosphere, discharges of pollutants into water bodies, etc. Some aspects of environmental tax accounting are considered.

scholarly journals Investigating the influence of nano-economy management channels on global transformations in the world

2021 ◽  
Vol 3 (13 (111)) ◽  
pp. 18-30
Author(s):  
Tetiana Ostapenko ◽  
Oleksandr Onopriienko ◽  
Iryna Hrashchenko ◽  
Elvira Danilova
Keyword(s):  
Transition Economies ◽  
Global Environment ◽  
Self Management ◽  
Economic Agents ◽  
The World ◽  
Human Economy ◽  
Business Entities ◽  
Main Components ◽  
Favorable Conditions ◽  
The Impact

The problem under investigation is determined by the fact that enterprises consist of separate economic agents that play an increasingly important role in production processes and their management. The channels of such management provide the transfer of positive experience of the totality of economic agents to the global environment. Due to the permanent process of transformations in the world caused by this influence, the probability of being on the sidelines is a problem for most business entities. Their competitiveness and integration into the world economic networks depend on high-quality management and wide application of innovative technologies, including nanotechnologies. The conducted study revealed that: – nano-economy consists of baby economy, human economy, and the economy of nanotechnologies; – the human economy is the central link and the main leader of the impact of nano-economy on global markets. The main components of its management are self-management, self-marketing, and innovative management of the organization personnel; – nanotechnologies, the economics of nanotechnologies, and transfer of nano-knowledge are at the initial stage of their development; – the impact of nano-economy on the development of the global environment is carried out through the functions of nanomanagement; – the management channels of the nano-economy do not affect the entry of countries with transition economies into the global environment due to the fact that they lack the system of nano-economy. This is proved by multifactor analysis of the impact of nano-economy on exports. The obtained indicators, such as exports of USD 57 billion (by the exchange rate of 2021), 281 universities, 1,941,701 business entities, and 135 thousand scientific and technical institutions, do not correlate and determine low direct and inverse indicators of dependence. The results of the study can be used: – at separate enterprises – by using innovative personnel management, including motivating and training of personnel in self-management and self-marketing;  – at the state and regional levels – by creating favorable conditions for the development of baby economy in countries with transition economies and by promoting optimal solutions of separate economic agents

XBRL Taxonomy for Estimating the Effects of Greenhouse Gas Emissions on Corporate Financial Positions

2012 ◽  
pp. 145-166
Author(s):  
Fumiko Satoh
Keyword(s):  
Greenhouse Gas Emissions ◽  
Greenhouse Gas ◽  
Third Parties ◽  
Environmental Taxes ◽  
Gas Emissions ◽  
Financial Reports ◽  
The World ◽  
Standardized Reporting ◽  
Financial Impacts ◽  
The Impact

Companies around the world are increasingly expected to report their greenhouse gas emissions. Currently there are various formulas to calculate emissions, and there are different reporting formats. Most of the reporting formats are paper-based or non-readable-by-machine formats. The emissions of companies will influence their accounting results due to ‘cap & trade’ systems or environmental taxes. Analyses of financial impacts are important for management decisions and corporate evaluations by interested third parties. A standardized reporting format for GHG (greenhouse gas) emissions is critical for reliable analysis of the impact of emissions on finances. This paper proposes an XBRL (eXtensible Business Markup Language) format as the foundation for standardizing the emissions reporting formats, and provides a preliminary XBRL taxonomy for emissions reporting. XBRL makes it possible to combine the financial reports and the emissions reports. Evaluations of the emissions impact are easier for both managers of the company and external parties, even if a large number of emissions reports must be analyzed.

scholarly journals Competitiveness and Its Impact on Sustainability, Business Environment, and Human Development of EU (28) Countries in terms of Global Multi-Criteria Indices

2019 ◽  
Vol 11 (12) ◽  
pp. 3365 ◽  
Author(s):  
Dana Kiseľáková ◽  
Beáta Šofranková ◽  
Miroslav Gombár ◽  
Veronika Čabinová ◽  
Erika Onuferová
Keyword(s):  
Human Resources ◽  
Human Development ◽  
Research Problem ◽  
Business Environment ◽  
Sustainable Growth ◽  
Panel Analysis ◽  
Global Competitiveness ◽  
Global Competitiveness Index ◽  
The Impact ◽  
The Eu

In this paper, the following research problem was addressed: Is there a significant economic impact of multidimensional specified competitiveness within the EU (28) countries on the competitive business environment, human development, and sustainable growth? Based on the mentioned research problem, we formulated the aim of paper: To detect the significant interrelations among the assessment of global competitiveness, business environment as well as human development in the EU (28) countries for the period of 2006–2017. To address these problems, the methodology of global multi-criteria indices, namely the global competitiveness index (GCI), doing business index (DBI), and human development index (HDI), as well as panel analysis and non-linear regression analyses with ANOVA, were applied. The panel analysis results suggest that there is a direct linear relationship between the GCI and HDI. Moreover, the impact of the DBI on the change in the GCI score was not confirmed. We identified the main areas of countries’ interest, and important economic and statistical significant relations of competitiveness by creating three models: The GD model (constructed by GCI and DBI scores), GH model (GCI and HDI scores), and GDH model (GCI, DBI and HDI scores). Based on the results, all interrelations were confirmed. However, the highest extent of variability for the explanation of the selected data was recorded in the case of the GDH model (87.12%). We detected the impact of the business environment and human resources as competitive advantages on global macroeconomic competitiveness. As the business sector in EU (28) countries is represented mainly by small and medium-sized enterprises (SMEs), enterprise activities play a key role in the process of sustainable competitive economic development. Moreover, human resources are considered to be another important driver of the internationalization of European SMEs.

scholarly journals Assessing the Impact and Effectiveness of Environmental Taxes

2012 ◽  
Vol 3 ◽  
pp. 728-733 ◽  
Author(s):  
Gabriela Cornelia Piciu ◽  
Carmen Lenuţa Trică
Keyword(s):  
Environmental Taxes ◽  
The Impact
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