Results 11 to 20 of about 3,123 (211)

Reducing Loneliness and Improving Social Support among Older Adults through Different Modalities of Personal Voice Assistants [PDF]

open access: yesGeriatrics
This study examines the potential of AI-powered personal voice assistants (PVAs) in reducing loneliness and increasing social support among older adults. With the aging population rapidly expanding, innovative solutions are essential.
Valerie K. Jones   +7 more
doaj   +5 more sources

Less Cash, Same Shadow? Payment Trends and Informality in the European Union [PDF]

open access: yesOvidius University Annals: Economic Sciences Series
In the context of accelerating digitalisation, the transition from cash to electronic payments is often perceived as an effective means of reducing the shadow economy.
Lavinia Mastac
doaj   +2 more sources

Determinanty luki VAT w UE [PDF]

open access: yes, 2022
Background: The VAT gap is a key topic in the context of state budget revenues. The European Union introduced measures to support the member states in reducing the VAT gap. However, if such support is to be effective, it must be applied in the areas that
Bolek, Monika   +5 more
core   +1 more source

Determinants of the vat gap in the greek economy [PDF]

open access: yes, 2021
The Value Added Tax (VAT) Gap is an important as well as a comprehensive indicator of tax evasion, tax avoidance and any other existing malfunctions related to Tax Administration.
Papadakis, Spyros   +1 more
core   +1 more source

O VAT Gap na União Europeia e a evidência do papel das mulheres na sua redução [PDF]

open access: yes, 2022
Mestrado Bolonha em Contabilidade, Fiscalidade e Finanças EmpresariaisO IVA sendo um imposto bastante virtuoso, sobretudo no que toca à sua arquitetura legislativa e capacidade em arrecadar receitas, depara-se com alguns obstáculos que têm assombrado o
Caria, Rita Rodrigues
core   +2 more sources

ECONOMIC AND LEGAL CHARACTERISTICS OF FINANCIALIZATION: BENEFIT OR HARM TO THE REAL ECONOMY?

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2023
The most significant domestic and foreign publications on the problem of reducing the negative impact of financialization on the rate of output growth and the increase of wages in the real sector of the economy are analyzed in the article.
Myroslava Sirant   +4 more
doaj   +1 more source

An investigation of the influencing factors of value added tax collection effectiveness in EU Member States [PDF]

open access: yes, 2023
Tax evasion is reducing the revenues of public budgets of many European Union (EU) Member States (MS). To improve the effectiveness of tax collection, during the last decade authorities in several MS have taken measures to reduce the value added tax (VAT)
Králik, Lóránd-István   +3 more
core   +1 more source

Digital tax practices and their impact on reducing the tax gap [PDF]

open access: yes, 2022
O presente estudo busca analisar os efeitos da implementação das práticas fiscais digitais (PFDs) sobre o tax gap, com o uso de abordagens direcionadas à avaliação das percepções individuais dos contribuintes, impactos do tax compliance e efeitos ...
Sousa, Luís Gustavo Chiarelli de
core   +1 more source

VAT tax fraud [PDF]

open access: yes, 2021
Diplomová práce je napsána s cílem zjistit rozdíly ve způsobech boje proti daňovým únikům na DPH ve vybraných zemích EU, konkrétně se jedná o Českou republiku, Slovensko, Polsko a Maďarsko.
Pavlíková, Markéta
core  

Proces cyfryzacji podatku VAT w Polsce [PDF]

open access: yes, 2020
Background: In order to prevent VAT extortion, a series of actions are taken to build an effective control and management system in the field of value added tax. In order to seal the tax system in Poland, the Ministry of Finance transfers tax settlements
Kowal, Anna   +3 more
core   +1 more source

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