Results 91 to 100 of about 559,845 (299)

A Sustainable and Low‐Cost Zn‐Lignosulfonate Redox Flow Battery

open access: yesBatteries &Supercaps, EarlyView.
A cost‐effective Zn/lignosulfonate (NaLS) hybrid flow battery using 20 kDa NaLS delivers 3.52 Ah L−1 at 30 mM, with an average discharge voltage of 1.01 V, outperforming smaller NaLS. This sustainable design leverages industrial and bio‐based lignosulfonates, cheaper size exclusion membrane, and abundant Zn for ecofriendly, scalable energy storage ...
Athul Seshadri Ramanujam   +3 more
wiley   +1 more source

Tax Avoidance, Endogenous Social Norms, and the Comparison Income Effect [PDF]

open access: yes
We present a model of income tax avoidance with heterogenous agents, assuming the presence of a comparison income effect and of a psychic cost (disutility) of tax dodging.
Alessandro Balestrino
core   +3 more sources

Taxation of Corporate Profits in Romania and Poland: Key Similarities and Differences [PDF]

open access: yesOvidius University Annals: Economic Sciences Series
This paper conducts a comparative analysis of profit taxation systems in Romania and Poland, considering the fiscal, economic, and social impact of this type of direct tax.
Oana Oprișan
doaj  

Tax agent ad litem's impact on estate and gift tax cases of administrative litigation

open access: yesAsia Pacific Management Review, 2018
Abstract Article 241-1 of the Administrative Litigation Act, introducing the compulsory requirement of an agent ad litem which must be a lawyer or an accountant for cases submitted to the Supreme Administrative Court in the appellate procedure, was promulgated by the President May 25, 2011, and came into force September 16, 2012, moving the ...
Kuo-Fen Huang   +3 more
openaire   +1 more source

Potential contribution of biomass gasification‐based technology in energy transition: a technical review coupled with bibliometric studies

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye   +5 more
wiley   +1 more source

THE ON – LINE METHOD FOR THE SUBMISSION OF TAX DECLARATIONS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2010
Taxpayers can use the method of submission of tax declarations by electronic means of transmission at distance as alternative method of submission of fiscal declarations.
Mihai ANTONESCU , Ligia ANTONESCU
doaj  

MEDIATING ROLE OF TAX KNOWLEDGE ON THE RELATIONSHIP BETWEEN TAX COMPLEXITY, TAX AGENT, TAX AUDIT AND PETROLEUM PROFIT TAX EVASION: A CONCEPTUAL FRAMEWORK

open access: yesGusau Journal of Accounting and Finance, 2020
Low tax compliance as a result of tax evasion is gradually increasing in Nigerian oil and gas sector. In addressing this concern, this study proposed a framework to investigate the extent of tax evasion amongst oil and gas companies in Nigeria. The proposed framework is based on economic deterrence theory.
Abba Ya’u   +2 more
openaire   +1 more source

Sustainable and cost‐effective process design for energy‐self‐sufficient ethyl lactate production from sugar mill feedstocks: a techno‐economic approach

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Bio‐based ethyl lactate (EL) can replace several fossil‐derived products owing to its low toxicity, high solvent functionality, and environmental advantages. This study assesses the techno‐economic viability and greenhouse gas (GHG) reduction potential of producing EL from sugarcane A‐molasses and lignocelluloses in an energy self‐sufficient ...
Motshamonyane J. Phasha   +2 more
wiley   +1 more source

A Multi-Agent Model of Tax Evasion with Public Expenditure [PDF]

open access: yes
We develop a model where heterogeneous agents maximize their individual utility based on (after tax) income and on the level of public expenditure (as in Cowell, Gordon, 1988).
Dino Rizzi, Paolo Pellizzari
core  

Process development priorities for scaling up direct microbial conversion of sugars into value‐added biochemicals

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract The study identified process development priorities toward the feasible production of five value‐added biochemicals in a sugarcane biorefinery based on achievable bioconversion performances. Multiple process scenarios using A‐molasses as feedstock were simulated in Aspen Plus® via direct microbial conversions.
Manasseh K. Sikazwe   +2 more
wiley   +1 more source

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