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The Concept and Criteria of Insignificance of the Committed Administrative Offense

Сибирское юридическое обозрение, 2023
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

Tax Reforms - Taxes Without Tax Laws [PDF]

SSRN Electronic Journal, 2011
{"references": ["TOP TAX SYSTEM\nhttp://vijayavarma.com\nhttp://vijayakrushnavarma.com\nhttp://singletax.org\nhttp://optimaltaxation.net\nhttp://taxreforms.net"]}
openaire   +2 more sources

Dissimilarity-based Ensembles for Multiple Instance Learning [PDF]

, 2014
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, Loog, Marco, Tax, David M. J.   +2 more
core   +3 more sources

Maybe Just a Little Bit Special, After All? [PDF]

, 2014
The attitude—common among tax professionals—that tax is special (mostly because of its supposedly unique complexity), and that special legal rules should apply in the tax context, has been described and excoriated by scholars as tax exceptionalism or ...
Ivarsson, Ylva, Sundell, Gustav
core   +3 more sources

SECUENCIACION DE 1 TRABAJO EN m MAQUINAS EN UN SISTEMA DEPRODUCCION. CASO: EL ALGORITMO DE RAMASWAMY CONSIDERANDO EL COSTO DE TRANSPORTE

Ecosistemas y Recursos Agropecuarios, 2014
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

PUBLIC DEBT AS A DETERMINANT OF INVESTMENT ACTIVITY AND ECONOMIC GROWTH IN UKRAINE [PDF]

Academy Review
The scientific article highlights the important issue of the impact of public debt on the structure and functioning of Ukraine’s capital markets and overall economic growth.
Yuliia Y. Verheliuk , Mykhailo O. Hantsiak , Liudmyla V. Didenko, Olha V. Kliuchka   +3 more
doaj   +1 more source

The Role of Financial Inclusion on Economic Growth in Sub Saharan African (SSA) Region [PDF]

Athens Journal of Business & Economics, 2022
Recently, financial inclusion through improved access within SSA region has increased and at a faster rate compared to other regions. By estimating panel data on 45 countries between 2004 and 2017, using Generalized Method of Moments (GMM) method, this ...
Masoud Mohammed Albiman, Hamad Omar Bakar   +1 more
doaj   +1 more source

CONSIDERACION DEL INVENTARIO EN PROCESO EN EL MODELO DE LOTE ECONOMICO DE PRODUCCIÓN EN UN SISTEMA DE INVENTARIOS - PRODUCCION MULTIETAPAS

Ecosistemas y Recursos Agropecuarios, 2014
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

Tax Overpayments, Tax Evasion, and Book‐Tax Differences [PDF]

Journal of Public Economic Theory, 2008
AbstractA strictly risk‐averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analyzed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1) the composition of the manager's remuneration, (2) the ability to control the manager's ...
openaire   +3 more sources

Fighting Multiple Tax Havens [PDF]

, 2010
This paper develops a competition theory framework that evaluates an important aspect of the OECD’s Harmful Tax Practices Initiative against tax havens.
Elsayyad, May, Konrad, Kai A.
core   +4 more sources