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The paper studies a fiscal policy instrument that can reduce fiscal distortions, without affecting revenues, in a politically viable way. The instrument is a private contract (tax buyout), offered by the government to each individual citizen, whereby the citizen can choose to pay a fixed price up front in exchange for a given reduction in her tax rate ...
Marco Del Negro+2 more
openaire +7 more sources
En este trabajo, se amplía y complementa el Algoritmo de Ramaswamy al considerar el costo e transporte de la secuncia de los trabajos, ademas de los costos de tiempo ocioso de máquina y de castigo por incumplimiento de trabajos.
Jesús Tax Jiménez
doaj +1 more source
Replacing fallow with field pea in wheat production systems across western Nebraska
Abstract Integration of field pea (Pisum sativum L.) (FP) into dryland cropping systems has increased due to ecological and economic benefits, paired with a growing market for pea‐derived products. Challenges exist in the High Plains that limit the integration of crop rotations to replace fallow periods with FP in wheat (Triticum aestivum L.)‐based ...
Samuel T. Koeshall+4 more
wiley +1 more source
Foreign Trade Between Ukraine and the EU
The article examines the trends in the development of trade relations between Ukraine and the EU. The positive changes that have taken place in European-Ukrainian relations in recent years are outlined.
Belinska Yanina, Shevchuk Oleksandra
doaj +1 more source
Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees
Due to the lengthy, complicated, and expensive process, tax disputes in Indonesia are often in the spotlight. Moreover, the frequently recurring disputes for similar cases add to the long list of the issues.
Prianto Budi Saptono+2 more
doaj +1 more source
Dissimilarity-based Ensembles for Multiple Instance Learning [PDF]
In multiple instance learning, objects are sets (bags) of feature vectors (instances) rather than individual feature vectors. In this paper we address the problem of how these bags can best be represented.
Cheplygina, Veronika+2 more
core +3 more sources
En este estudio, se establece y desarrolla un modelo de inventarios que considera al inventario un proceso en un Sistema de Inventarios Producción Multietapas.
Jesús Tax Jiménez
doaj +1 more source
The Concept and Criteria of Insignificance of the Committed Administrative Offense
The problem of applying the insignificance of administrative offenses is relevant in the scientific community. Many authors, such as Yu. P. Solovey, E. V. Sergeeva, O. V. Derbina, L. Ch. Kupeeva and others, in different years raised issues related to the
A. V. Popov, I. A. Fomina
doaj +1 more source
Developing the Information Systems for Accounting and Taxation in the Context of Globalization and Digitalization of Economic Relations [PDF]
The article is aimed at substantiating the influence of computerized information systems for accounting and taxation on the formation of high-quality information in the context of globalization and digitalization of economic relations.
Izmailov Yaroslav O.+3 more
doaj +1 more source
Improvement of Accounting and Taxation of Enhancements and Repairs of Non-Current Assets for the Innovative Development of Ukrainian Enterprises [PDF]
The aim of the article is to identify the problems and prospects of accounting and taxation of improvement of non-current assets for innovative development of enterprises.
Izmailov Yaroslav O.+1 more
doaj +1 more source