LEADER 04408nam 22006495 450 001 9910734833603321 005 20230622160852.0 010 $a3-031-32126-X 024 7 $a10.1007/978-3-031-32126-9 035 $a(MiAaPQ)EBC30605746 035 $a(Au-PeEL)EBL30605746 035 $a(DE-He213)978-3-031-32126-9 035 $a(PPN)272261025 035 $a(CKB)27169559100041 035 $a(EXLCZ)9927169559100041 100 $a20230622d2023 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTax Audit and Taxation in the Paradigm of Sustainable Development $eThe Impact on Economic, Social and Environmental Development /$fby Bistra Svetlozarova Nikolova 205 $a1st ed. 2023. 210 1$aCham :$cSpringer Nature Switzerland :$cImprint: Springer,$d2023. 215 $a1 online resource (224 pages) 225 1 $aContributions to Management Science,$x2197-716X 311 08$aPrint version: Svetlozarova Nikolova, Bistra Tax Audit and Taxation in the Paradigm of Sustainable Development Cham : Springer International Publishing AG,c2023 9783031321252 327 $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. . 330 $aThis book discusses how taxation can contribute to a sustainable economic development. It analyses the role and functions of taxes and tax audits with special focus on sustainable development, considering not only the fiscal functions of taxes but also their economic, social, and environmental effects. The book sheds light on the impact of corporate social responsibility (CSR) on taxation and discusses principles of good governance in tax administration. The author also analyses the preconditions and indicators for cross-border tax fraud and the possibilities for counteraction. Furthermore, the book examines tax reliefs and rates, and how the different types of taxation ? flat, progressive, and regressive taxes, can impact economic, social, and environmental development. In the last section, the author discusses how to achieve economic, social, and environmental effects through taxation. This book will appeal not only to academics working in this field, but also to practitioners who would like in-depth insights into these topics. 410 0$aContributions to Management Science,$x2197-716X 606 $aCorporate governance 606 $aBusiness enterprises?Taxation 606 $aBusiness tax?Law and legislation 606 $aBusiness ethics 606 $aIndustrial management?Environmental aspects 606 $aCorporate Governance 606 $aBusiness Taxation and Tax Law 606 $aBusiness Ethics 606 $aCorporate Environmental Management 615 0$aCorporate governance. 615 0$aBusiness enterprises?Taxation. 615 0$aBusiness tax?Law and legislation. 615 0$aBusiness ethics. 615 0$aIndustrial management?Environmental aspects. 615 14$aCorporate Governance. 615 24$aBusiness Taxation and Tax Law. 615 24$aBusiness Ethics. 615 24$aCorporate Environmental Management. 676 $a336.207 700 $aSvetlozarova Nikolova$b Bistra$01373378 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910734833603321 996 $aTax Audit and Taxation in the Paradigm of Sustainable Development$93404468 997 $aUNINA