A PROPOSED FRAMEWORK FOR MEASURING IMPACT OF APPLYING GOVERNANCE RULES ON ENVIRONMENTAL BURDENS DISCLOSURE AND THEIR REFLECTION ON DETERMINING THE TAX RELIEF | ||
| Journal of Environmental Science | ||
| Article 17, Volume 39, Issue 1, September 2017, Pages 401-429 PDF (570.41 K) | ||
| Document Type: Review Article | ||
| DOI: 10.21608/jes.2017.20092 | ||
| Authors | ||
| T. A. T. A.1; Khatab, G. S. G. S.1; Mahmoud A. A.2 | ||
| 1Faculty of Commerce, Ain Shams University | ||
| 2Egyptian Taxes Authority | ||
| Abstract | ||
| The study also examined the concept of the tax base, the tax bases, the characteristics of the tax system, the interrelationship between the rules of governance and disclosure, and the reflection of this on the identification of the tax base. The study was conducted on the S & P / EGX ESG index during the period from 2007 to 2015, where the best companies were selected according to the criteria Environment, Social Responsibility and Governance among the most active 100 companies listed on the Egyptian Stock Exchange. The sample of the study consists of 14 companies. The researchers were limited to 14 companies, as they continue to index during these years (2007-2014) The study found that there is a relationship between the rules of governance and environmental disclosure on the one hand, and the tax base on the other, and affect both the rules of governance and environmental disclosure Ali Alo The study recommended that the organizations and professional bodies, the Ministry of Investment and the Egyptian Tax Authority issue a standard for environmental responsibility within the framework of applying corporate governance. | ||
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