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008			230622s2023 sz | o |||| 0|eng d
020			_a9783031321269
024	7		_a10.1007/978-3-031-32126-9 _2doi
040			_aES-VaUEC _bspa _cES-VaUEC _dES-VaUE
050		4	_aHJ2216 _b2023 EB
100	1	0	_aNikolova, Bistra Svetlozarova, _eautor _4http://id.loc.gov/vocabulary/relators/aut _9518863 _d1977-
245	1	0	_aTax Audit and Taxation in the Paradigm of Sustainable Development : _bThe Impact on Economic, Social and Environmental Development _cby Bistra Svetlozarova Nikolova
250			_a1st ed 2023
264		1	_aCham _c2023 _bSpringer International Publishing
300	0	0	_a1 recurso en línea
336			_atexto _btxt _2rdacontent
337			_aelectrónico _bc _2rdamedia
338			_arecurso electrónico _bcr _2rdacarrier
490	0		_aContributions to Management Science _x2197-716X
505	0		_aPart 1: Contemporary Trends and Challenges of Tax Audit and Taxation -- Chapter 1. The Effective Tax Policy as a Goal and Realization -- Chapter 2. The Impact of the Concept of Corporate Social Responsibility and the Principles of Good Governance on Tax Audit and Taxation -- Chapter 3. Cross-border Tax Fraud as a Barrier to Sustainable Development -- Part 2: Opportunities for Improving the Tax System in Connection With Sustainable Development -- Chapter 4. Design of a Sustainable Tax System -- Chapter 5. Integrated Reports in the Field of Tax Control -- Chapter 6. Improving Prevention and Diagnostics in Tax Control -- Part 3: Sustainable Models for Tax Control and Taxation -- Chapter 7. Taxation for the Purposes of Sustainable Development -- Chapter 8. Strengthening the Integrity of the Tax Administration and Increasing Tax Morale -- Chapter 9. Modernization of Approaches in Tax Control -- Chapter 10. Increasing the Administrative Capacity in the Field of Tax Control. .
520			_aThis book discusses how taxation can contribute to a sustainable economic development. It analyses the role and functions of taxes and tax audits with special focus on sustainable development, considering not only the fiscal functions of taxes but also their economic, social, and environmental effects. The book sheds light on the impact of corporate social responsibility (CSR) on taxation and discusses principles of good governance in tax administration. The author also analyses the preconditions and indicators for cross-border tax fraud and the possibilities for counteraction. Furthermore, the book examines tax reliefs and rates, and how the different types of taxation - flat, progressive, and regressive taxes, can impact economic, social, and environmental development. In the last section, the author discusses how to achieve economic, social, and environmental effects through taxation. This book will appeal not only to academics working in this field, but also to practitioners who would like in-depth insights into these topics.
988			_aSpringer_Business_2023
650		7	_2embne _99056 _aEconomía de la empresa
856	4	0	_uhttps://go.openathens.net/redirector/universidadeuropea.es?url=https://doi.org/10.1007/978-3-031-32126-9 _zAcceso a este recurso digital (usuarios Universidad Europea de Valencia)
942			_2lcc _cLE
998			_b07/2024 _db _ej _zSI