Results 31 to 40 of about 53,090 (264)

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

Вестник 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, E. V. Weiss, A. F. Myalkina, M. V. Ilyukhina   +3 more
doaj   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

Advanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair, Hrisheekesh Thachoth Chandran, Karl Leo, Hans Kleemann   +3 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

European 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, João Ricardo Catarino   +1 more
doaj   +1 more source

Sub‐Nanometer Cobalt on Tungsten Titanium Carbide MXene (W2TiC2Tx): An Electrocatalyst for Highly Efficient and Stable Alkaline Hydrogen Evolution at Industrial‐Scale Current Density

Advanced Materials, EarlyView.
A novel W2TiC2Tx MXene prepared through a MAX‐phase route supports sub‐nanometer Co for highly efficient alkaline hydrogen evolution. Strong Co–W interfacial interactions optimize hydrogen adsorption and catalytic activity, enabling low overpotentials of 63 mV at 10 mA cm−2, small Tafel slope of 44.3 mV dec−1, and exceptional durability at industrially
Xiaopeng Liu, Fan Yang, Deep M. Patel, Mohammad Albloushi, Qiqi Mao, Shan Jiang, Christian J. Breckner, Connor W. Schroeder, Ruoyu Cui, Tao Ma, Dapeng Jing, Wenyu Huang, Jeffrey T. Miller, Wenzhen Li, Luke T. Roling, Yue Wu   +15 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  

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

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

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

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

Advanced 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, Zhengtong Xu, Siavash Mahmoudi, Pouya Sohrabipour, Chaitanya Pallerla, Yu She, Wan Shou, Philip Glen Crandall, Dongyi Wang   +8 more
wiley   +1 more source

Genesis of the theories of urban housing policy

Контуры 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