期刊文献+
共找到2篇文章
< 1 >
每页显示 20 50 100
EU Taxonomy:Overview of All“Green”Economic Activities as of June 2023
1
作者 Knut Henkel Jenny Lay-Kumar 《Journal of Modern Accounting and Auditing》 2023年第3期73-81,共9页
In June,the EU Commission published an update of the economic activities that can be classified as“green”.The article provides an updated tabular overview of now 152 economic activities in total,covering 17 sectors.... In June,the EU Commission published an update of the economic activities that can be classified as“green”.The article provides an updated tabular overview of now 152 economic activities in total,covering 17 sectors.In particular,the table shows in which of the four different delegated regulations the technical screening criteria for the economic activities are located.These are necessary in order to determine whether a concrete economic activity is taxonomy aligned. 展开更多
关键词 EU sustainable finance TAXONOMY green SUSTAINABILITY OVERVIEW economic activities CSRD ESRS
下载PDF
Challenges and Countermeasures for the Sustainable Development of Local Finance under the Impact of COVID-19
2
作者 Deyong Zhang Jiazhi Liu 《China Finance and Economic Review》 2021年第1期117-128,共12页
In recent years,the risks and challenges at home and abroad have increased significantly,and the downward pressure on the economy has increased,especially the implementation of larger-scale tax and fee cuts under the ... In recent years,the risks and challenges at home and abroad have increased significantly,and the downward pressure on the economy has increased,especially the implementation of larger-scale tax and fee cuts under the proactive fiscal policy,while the rigidity of local fiscal expenditure has not been reduced,and the sustainable development of local finance is facing greater challenges.In particular,the COVID-19 pandemic has had a serious impact on the already stressed local finance,which has led to the intensifi ed contradiction between local fiscal revenue and expenditure.This paper analyzes the challenges to the sustainable development of local finance under the impact of COVID-19 from four angles:the greater economic downward pressure combined with larger-scale tax and fee cuts,the fiscal relationship between the central and local governments,land finance,and transfer payment,then puts forward the corresponding policy recommendations. 展开更多
关键词 sustainable development of local finance tax and fee cuts fiscal and tax system reform land finance
原文传递
上一页 1 下一页 到第
使用帮助 返回顶部