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The importance and appraisal of enterprise tax burden is underlined by its serious impact on its finance and business functioning. In order to conduct a high-quality tax controlling, cut tax risks and achieve optimal tax burden the author focuses ...
S. N. Kovalenko
doaj +1 more source
PENGARUH PENDAPATAN DAN BIAYA OPERASIONAL TERHADAP BEBAN PAJAK PADA PT JEMBO CABLE COMPANY TBK
This study aims to determine the effect of income and operational costs on the tax burden on PT Jembo Cable Company Tbk. This study uses secondary data taken from the financial statements of PT Jembo Cable Company Tbk through the IDX website.
Nela Dharmayanti
doaj +1 more source
The 'Taxing Wages' Approach to Measuring the Tax Burden on Labour [PDF]
This paper outlines the methodology used by the OECD in its Taxing Wages publication, compares this approach to other measures of the effective tax rate on labour and uses recent results to illustrate its use. It argues that the strength of this methodology lies in its ability to make international comparisons of tax systems, without being affected by ...
openaire +3 more sources
The article presents the results of calculating the tax burden on the example of a specific organization, which are based on accounting (financial) and tax reporting data, which are digital data of the information and digital platform of the Federal Tax ...
A. V. Zakharova +2 more
doaj +1 more source
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
Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities, and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification.
Sung‐A Kim +2 more
wiley +1 more source
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
Differentiation of the Tax Burden Based on the Size of Small and Medium-Sized Businesses
The article is dedicated to the tax burden on small and medium-sized businesses (SMEs). The authors compare the level of tax burden depending on the scale of entrepreneurial activity.
M. R. Pinskaya +4 more
doaj +1 more source
COMPARATIVE REVIEW OF TAXES IN THE EUROPEAN UNION DURING THE PERIOD 1995-2007 [PDF]
The tax burden has constantly increased in the countries of the European Union at the end of the 90’s, largely reflecting an expansion of the public sector.
Carmen UNGUREANU
doaj
High‐Efficiency Deep Blue Single‐Gaussian Europium(II) Emitters and Their Emitter‐Host Interactions
Crown‐ether ligands and carborate anions enable vacuum‐processable Eu(II) emitters with efficient single‐Gaussian deep‐blue luminescence. Combined photophysical and computational analyses reveal that excited‐electron confinement and steric shielding of the europium center jointly govern compatibility with OLED host materials, establishing molecular ...
Mahmoud Soleimani +8 more
wiley +1 more source

