Results 41 to 50 of about 53,016 (266)

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

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

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

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

Advanced 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, Dashu Li, Bo Liu, Yue Zhang, Min Li, Ruochun Guo, Yawen Ni, Shibin Chen, Biao Ni, Lijie Qiu, Guorui Xing, He Dong, Qiulong Yan, Shenghui Li, Xiaohui Zou, Bin Cao   +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

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia, John Olwande, Jacob Ricker‐Gilbert, David L. Mather, Nicole M. Mason   +4 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