Results 31 to 40 of about 36,316 (266)

Financial guards at Europol. Participation of the National Tax and Customs Administration and its predecessor, the Hungarian Customs and Finance Guard in the workof the European Union Agencyfor Law Enforcement Cooperation

open access: yesBelügyi Szemle
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
doaj   +1 more source

Innovative tax administration tools in Russia

open access: yesВестник университета, 2022
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
doaj   +1 more source

MODELING TAXPAYER BEHAVIOR: AN EXPERIMENTAL ANALYSIS OF RESPONSES TO TAX GAME PARAMETERS

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики
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
doaj   +1 more source

Examining the Tax Administration Law of Ethiopia in Light of the Tax Compliance Theories

open access: yesMizan Law Review, 2022
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
doaj   +1 more source

Tax-Tariff Reform with Costs of Tax Administration [PDF]

open access: yesSSRN Electronic Journal, 2007
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]

open access: yesЭкономика региона, 2011
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
doaj   +1 more source

Caregiver Perspectives on the Burden of Disease and Treatment in Uncontrolled Gout

open access: yesArthritis Care &Research, Accepted Article.
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

Illegal Entrepreneurship: Revisiting the Competition of Part 1 of Article 14.1 of the Administrative Offenses Codeof the Russian Federation and Article 171 of the Criminal Codeof the Russian Federation

open access: yesСибирское юридическое обозрение, 2020
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
doaj  

Monolithic Oxidation Enables Ultrathin Vertically Graded Tantalum Oxide for Low‐Voltage, Low‐Variability Memristive Switching

open access: yesAdvanced Functional Materials, EarlyView.
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 and firm resilience: evidence from the renewable energy power generation industry in China

open access: yesHumanities & Social Sciences Communications
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
doaj   +1 more source

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