Results 31 to 40 of about 5,834,573 (204)

THE FUTURE OF COMMON EU TAX POLICY

Ekonomia 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

On the question of development of the institute of “tax obligation” in the conditions of the digitalization of the economy

Правоприменение, 2022
The subject. The analysis of trends in the development of the institution of tax liability, which arise as a result of digitalization of the economy.The purpose of the article is to identify trends in the development of the science of tax law and tax ...
O. I. Lyutova
doaj   +1 more source

Functional–Taxonomic Scaling Resolves Conflicting Average Genome Size Estimates Across Environmental Gradients

Advanced Science, EarlyView.
Based on genome size‐functional breadth theory, we introduce and validate a framework that adjudicates conflicting average genome size (AGS) estimates by testing which estimate yields a gap between scaled functional diversity and scaled taxonomic diversity that is consistent with the expected positive association between genome size and gene functional
Huanhuan Zhu, Xiaoye Chen, Qiushi Li, Chenyu Sun, Haihua Xia, Yingxin Huang, Cong Wang, Peilin Chen, Cheng Gao   +8 more
wiley   +1 more source

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

Acta 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, Mercy Mpinganjira, Marius Wait   +2 more
doaj   +1 more source

Global Burden and Temporal Trends of Early‐Onset Tracheal, Bronchial, and Lung Cancer: An Analysis of GLOBOCAN 2022 and GBD 2023 Data

Advanced Science, EarlyView.
This study systematically assessed the global burden and temporal trends of EOTBL cancer in individuals aged 15–49 years. Smoking, ambient particulate matter pollution, and secondhand smoke remain dominant risk factors. Countries within the same Human Development Index (HDI) category exhibit distinct epidemiological trajectories, underscoring the need ...
Ye Tian, Weihao Zhang, Yao Lu, Bruce F. O'Hara, Jingjing Hu, Hanqi Feng, Jing Di, Lei Zhang, Xueying Yang   +8 more
wiley   +1 more source

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

Вестник 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  

Amended Single Tax Return

CECCAR Business Review
The paper discusses issues related to the amended single tax return and provides a series of examples regarding how non-wage income earned by individuals during 2025, as well as the resulting tax liabilities, should be reported therein.
Lucian CERNUȘCA
doaj   +1 more source

Challenges of the Current Tax-sharing System in Slovakia

Institutiones Administrationis
The sharing of state tax revenues with local self-governments is a common practice in most countries, and the Slovak Republic is no exception. However, these systems vary significantly and while some countries apply a wider tax mix, others use just a ...
Anna Vartašová, Miroslav Štrkolec
doaj   +1 more source

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

CECCAR 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

Uniaxial Strain‐Driven Ferroelastic Domain Tuning in LaAlO3${\rm LaAlO}_3$

Advanced Science, EarlyView.
The present work demonstrates based on AFM, μ$\umu$‐Raman spectroscopy, XRD, and first‐principles, that uniaxial strain provides a handle for tuning the ferroelastic domain populations in lanthanum aluminate, driving a continuous and controlled phase transition from a four‐variant rhombohedral crystal system to a two‐variant orthorhombic crystal system
Matthias Roeper, Robin Buschbeck, Jakob Wetzel, Tobias Ritschel, Anna‐Lena Hofmann, Vladyslav Kovtunovych, Mike N. Pionteck, Javier Taboada‐Gutiérrez, Alexey B. Kuzmenko, Martina Basini, Vivek Unikandanunni, Iuliia Kiseleva, Jochen Geck, Susanne C. Kehr, Maximilian Lederer, Simone Sanna, Lukas M. Eng, Samuel D. Seddon   +17 more
wiley   +1 more source