The Importance of Environmental Accounting in Increasing Environmental Tax Revenues: A Case Study of Switzerland during the Period "2017-2022"
| المصدر: | مجلة بحوث الإدارة والاقتصاد |
|---|---|
| الناشر: | جامعة زيان عاشور بالجلفة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Kidaouene, Abou Bakr Essedik (Author) |
| مؤلفين آخرين: | Berroudja, Ali Ziane (Co-Author) , Moussa, Messaoud Ziane (Co-Author) |
| المجلد/العدد: | مج6, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | يونيو |
| الصفحات: | 367 - 379 |
| ISSN: |
2676-184x |
| رقم MD: | 1478510 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Environmental Accounting | Environmental Tax | Revenue | Switzerland
|
| رابط المحتوى: |
عدد مرات التحميل
3
| المستخلص: |
This study aims to determine the role of environmental accounting in improving environmental tax revenues in the Switzerland state during the period 2017- 2022. We used the deductive approach, the description and analysis tool, in order to study the theoretical aspect linked to environmental accounting and environmental tax. We also used the inductive approach to explain the statistics related to environmental expenditures, which are considered the most important process on which environmental accounting is based and their reflection on the volume of environmental tax revenues, so that the study concluded a set of results, the most important of which is the decrease in the value of tax expenditures during the period of the Corona epidemic, which affected the volume of tax revenues. |
|---|---|
| ISSN: |
2676-184x |
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