Results 31 to 40 of about 36,316 (266)
Aim: To give an overview of the cooperation between Europol and the National Tax and Customs Administration. Methodology: The different areas of cooperation are presented by the authors based on the review of the available documents, the factual ...
Kristóf Péter Bakai, Zsolt Csatlós
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Innovative tax administration tools in Russia
The article examines the current system of tax administration in Russia and its innovative tools, actively developed and implemented in the context of the digital technologies’ rapid development and the transformation of the control and supervisory state
N. G. Мorozova, Zh. M. Korzovatykh
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MODELING TAXPAYER BEHAVIOR: AN EXPERIMENTAL ANALYSIS OF RESPONSES TO TAX GAME PARAMETERS
The article presents the results of an experimental study of the effects of audit probability, penalty levels, and moral-ethical motivation on taxpayers’ behavior regarding the fulfillment of tax obligations.
Юрій Мискін +5 more
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Examining the Tax Administration Law of Ethiopia in Light of the Tax Compliance Theories
The problem of tax non-compliance is a serious global phenomenon, especially in developing and least developed countries. In this regard, states design their tax administration laws and tax compliance rules in light of the two most dominant tax ...
Tewachew Molla Alem +1 more
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Tax-Tariff Reform with Costs of Tax Administration [PDF]
As is broadly recognized, the straightforward application of the Diamond-Mirrlees (1971) production efficiency theorem implies that when lump-sum taxation is not available, then it is optimal for the government in a small open economy to rely on taxes on the net demand of households rather than on border taxes to finance its resource requirements ...
openaire +3 more sources
Comparative analysis of tax administration system in Russian regions [PDF]
This paper presents the results of the study on tax administration attractiveness for taxpayers in the Russian Federation. The authors provide an overview of existing approaches to understanding the nature of the tax administration.
Aleksey Sergeevich Naydenov +1 more
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Caregiver Perspectives on the Burden of Disease and Treatment in Uncontrolled Gout
Objective Uncontrolled gout (UG) refers to persistently elevated serum urate (SU) levels >6 mg/dL and ongoing gout symptoms despite use of urate‐lowering therapy (ULT). The objective of this study was to evaluate the burden associated with informal caregiving for individuals with UG.
Angelo Gaffo +6 more
wiley +1 more source
Article 171 of the Criminal Code of the Russian Federation and Article 14.1 of the Code of Administrative Offenses of the Russian Federation establish public legal responsibility for conducting business activities without state registration as an ...
A. V. Popov
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Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang +11 more
wiley +1 more source
Price subsidies are widely adopted measures by countries around the world to promote the development of the renewable energy power generation industry. Existing research mainly analyzes the impact of price subsidy policies on the renewable energy power ...
Hu Wang, Xin Liu, Xuan Wang
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