Results 41 to 50 of about 55,641 (264)

Analysis of implementation of a single tax account in the conditions of digitization of tax administration

open access: yesВестник Северо-Кавказского федерального университета
Introduction. Since 2023, significant changes have taken place in Russia in the field of tax legislation and accounting –  a new mandatory tax payment mechanism, known as a single tax account (UTA), has been introduced.
A. Yu. Fedorova   +3 more
doaj   +1 more source

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

open access: yesAdvanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar   +8 more
wiley   +1 more source

Restructuring the European VAT tax system: advantages and disadvantages of the adoption of a single-rate model - a study based on the Portuguese case

open access: yesEuropean Journal of Government and Economics, 2019
The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would be preferable to adopt a single tax rate ...
Ricardo Moraes e Soares   +1 more
doaj   +1 more source

A Comprehensive Microbial Gene Catalog of the Human Airway Microbiome Across Anatomical Sites and Geographic Regions

open access: yesAdvanced Science, EarlyView.
An integrated Human Airway Microbiome Gene Catalog (iHAMGC) is constructed from 12,273 metagenomic airway samples, providing a high‐resolution reference of respiratory microbial genes. The catalog enables systematic exploration of taxonomic and functional variation across airway niches and geographic regions, revealing site‐specific and region ...
Qing Zhang   +15 more
wiley   +1 more source

INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES

open access: yesВестник университета, 2017
Small business, contributing to the creation of new jobs, and performs a number of important socio-economic tasks, therefore, for its development and support in economically developed countries used different systems of tax exemptions, simplification of ...
A. Lukashevich
doaj  

THE FUTURE OF COMMON EU TAX POLICY

open access: yesEkonomia i Prawo, 2011
Improving the competitiveness of the European Union requires removing barriers from the single market. Among many challenges facing the EU Member States there is also a need for stronger coordination within the national fiscal policies. EU tax management
Alicja Brodzka
doaj   +1 more source

Taxation of Revenues from Independent Activities Obtained by Performing Beauty/Fitness Treatments Services

open access: yesCECCAR Business Review, 2022
Individual taxpayers who obtain revenues individually or in association by performing beauty/fitness treatments activities are obliged to be authorised in accordance with the effective legal provisions and to fulfil their filling and payment obligations.
Lucian CERNUȘCA
doaj   +1 more source

Efficacy of plastic shopping bag tax as a governance tool: Lessons for South Africa from Irish and Danish success stories

open access: yesActa Commercii, 2021
Orientation: The negative environmental effects of single-use plastic shopping bags have prompted national governments to implement interventions to curtail their use.
Asphat Muposhi   +2 more
doaj   +1 more source

Design Principles of Electrocatalysts for Industrial‐Scale Water Electrolysis

open access: yesAdvanced Energy Materials, EarlyView.
This Review distills electrocatalyst design for industrial‐scale water electrolysis into integrated principles linking active‐site engineering, phase and lattice modulation, interfacial microenvironment regulation and mass‐transport control. By connecting catalyst families with HER/OER mechanisms and practical operating demands, it outlines pathways ...
Hong Tang, Ce Cui, John Wang
wiley   +1 more source

Genesis of the theories of urban housing policy

open access: yesКонтуры глобальных трансформаций: политика, экономика, право, 2015
The effectiveness of solving the housing problems of the population depends significantly on the quality of housing policy. The majority of classical theories considers the solution of the housing problem in the framework of market relations, where one ...
K. N. Babichev
doaj  

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