The desire to avoid rousing community hostility may encourage firms to behave in an environmentally responsible manner. Firms may engage in corporate social responsibility (CSR) to maintain community support and/or to regain the support of a community where it has been lost. It has been conjectured that such ‘informal regulation’ could effectively replace formal intervention in some settings, a...

We and others have uncovered the existence of human T-cell lymphotropic virus type 3 (HTLV-3). We have now generated an HTLV-3 proviral clone. We established that gag, env, pol, pro, and tax/rex as well as minus-strand mRNAs are present in cells transfected with the HTLV-3 clone. HTLV-3 p24(gag) protein is detected in the cell culture supernatant. Transfection of 293T-long terminal repeat (LTR)...

the aim of this study was to examine dimensions of tax exemptions in iran sport from viewpoints of managers of sport clubs and sport experts. the research method was descriptive and correlation. statistical population included the managers of sport clubs and sport experts in three provinces of tehran, isfahan and fars. sample of managers were equal to the statistical population (n=n=25) and the...

e-commerce that has undergone an increasing trend in recent years has been regarded as the modern method for transfer of information and economic exchange.   this phenomenon brings about massive changes in most of relations between various economic institutions. such changes have also occurred in tax systems. hence, the present research aims to investigate effect of e-commerce on tax structure ...

China has recently taken several measures to counter the environmental pollution caused by crude model of past economic development. Among them, taxation proved especially efficient. We take Environmental Protection Tax Law, implemented on 1 January 2018, as a quasi-natural experiment study effect protection tax reform corporate green technology innovation. analyze data Shanghai and Shenzhen A-...

If conventional instruments of strategic trade policy are unavailable, the system of foreign profit taxation and transfer price guidelines may serve as surrogate policy instruments. In this paper, I consider a model where firms from two countries compete with each other on a third market. I analyze optimal policy choices of the firms’ residence countries aiming at strategically manipulating the...

while economic deterrence models are fully based on maximizing economic utility; social psychology models explain human behavior by examining the underlying attitudes, norms and beliefs. tax morale is defined as the intrinsic motivation to pay taxes. however, determinants of tax morale need to be investigated for a more comprehensive understanding of tax morale. in this paper we analyze the mos...

Environmental, social, and corporate governance (ESG) performance is an analytical framework for measuring the contribution of enterprises to sustainable development fulfillment social responsibility. The introduction environmental protection tax in China 2018, which imposes on pollution emission enterprises, helps improve their ESG raise awareness, thus effectively promoting green technologica...