Results 71 to 80 of about 17,750 (309)
AMENDMENTS TO THE FISCAL CODE REGARDING THE EXPENDITURES AND THE DETERMINATION OF THE EXERCISE RESULT [PDF]
rct Fiscal Code has brought many changes in the structure of the expenses used to calculate the results of the exercise and, thus, the profits tax.
HOLT GHEORGHE
doaj
LEGAL RESERVES, PROVISIONS AND ADJUSTMENTS FOR TAX DEPRECIATIONS [PDF]
The paper refers to the Romanian companies that carry out business activities and pay profit taxes. Legal reserves, provisions and adjustments for depreciation are taken into account in calculating the financial result within the limits provided by the ...
Marcela BENGESCU
doaj
Turkey: Report on the Observance of Standards and Codes-Fiscal Transparency Module
This report focuses on Observance of Standards and Codes on Fiscal Transparency for Turkey. Turkey has continued to make progress toward meeting the requirements of the fiscal transparency code, in particular through a substantial overhaul of the legal system.
openaire +3 more sources
Fiscal Transparency and Policy Rules in Poland [PDF]
This paper discusses the link between the deficit bias in public finance and institutional settings. The Polish experience is put in a wider context and provides an extensive discussion of possible institutional reforms that may be implemented to ...
Jens Hölscher +2 more
core
High Health Care Utilization Preceding Diagnosis With Juvenile Idiopathic Arthritis
Objective Although early diagnosis improves long‐term outcomes, patients with juvenile idiopathic arthritis (JIA) often experience prolonged, circuitous paths to diagnosis. To inform diagnostic improvement, we sought to characterize health care utilization in the year preceding diagnosis. Methods We identified 10,021 patients with an incident diagnosis
Anna Costello +5 more
wiley +1 more source
Kenya: Report on Observance of Standards and Codes: Fiscal Transparency Module
In Kenya, the general government is not defined consistently with government finance statistics (GFS) principles. Relationships between the central government and public nonfinancial and financial corporations are generally clearly defined. Government holdings of fully owned corporations and equity are moderate, and the management of state assets is ...
openaire +3 more sources
Objective To support high‐quality, patient‐centered care for systemic lupus erythematosus (SLE), the American College of Rheumatology (ACR) developed evidence‐based measures incorporating clinical and patient‐reported outcome measures (PROMs). Using the Consolidated Framework for Implementation Research (CFIR), we conducted semistructured interviews ...
Catherine Nasrallah +13 more
wiley +1 more source
At the end of 2025, legislators developed the second package of fiscal measures and the “Little Train Ordinance”, which bring a series of significant amendments to the Fiscal Code and other normative acts, some of them applicable upon their entry into ...
Lucian CERNUȘCA
doaj +1 more source
Colombia: Report on the Observance of Standards and Codes--Fiscal Transparency Module
This report examines the Observance of Standards and Codes on Fiscal Transparency for Colombia. Colombia has made considerable progress in improving transparency in public finances. Major initiatives include: adoption of the Presidential Anti-Corruption Plan; improvement in the management of public banks; clarification of the expenditure ...
openaire +3 more sources
"The Case for Fiscal Policy" [PDF]
This paper reconsiders the case for the use of fiscal policy based on a "functional finance" approach that advocates the use of fiscal policy to secure high levels of demand in the context of private aggregate demand, which would otherwise be too low ...
Malcolm Sawyer, Philip Arestis
core

