Results 41 to 50 of about 3,003,901 (286)

Compliance Cost and Officer’s Supervision on MSME’s Tax Compliance Moderated by Tax System Modernization

open access: yesInterdisciplinary Social Studies, 2023
Background: One of the primary sources of revenue for the state is taxes. This money will be used by the government to pay for a range of costs, including as fuel subsidies, finance for national development, and other general government expenses. The state will be able to manage a tax-supported administrative infrastructure as a result.
Sandi Sandi, Estralita Trisnawati
openaire   +1 more source

THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM [PDF]

open access: yesNational Tax Journal, 1984
This paper uses evidence from a survey of Minnesota taxpayers to estimate the magnitude and demographic patterns of the compliance cost of filing federal and state income tax returns. It concludes that in 1982 this cost was between $17 and $27 billion, or from five to seven percent of the revenue raised by the federal and state income tax systems ...
Joel Slemrod, Nikki Sorum
openaire   +1 more source

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

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

open access: yesAdvanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair   +3 more
wiley   +1 more source

TAX INDUCTION AS A MEANS OF CONSTRUCTION OF AN EFFICIENT TAX ADMINISTRATION

open access: yesRevista Eletrônica do Curso de Direito da UFSM, 2017
This paper deals with tax induction as an effective tax administration. Through a bibliographic study and the application of the logical deduction, it was noticed that the efficient Tax Administration should focus on reducing administrative costs and on ...
Maria Lírida Calou de Araújo e Mendonça   +1 more
doaj   +1 more source

The distribution of UK personal income tax compliance costs [PDF]

open access: yesApplied Economics, 2010
Governments are committed to reducing the regulatory burden on business and individuals, while at the same time transferring many tasks from bureaucrats. One such example is tax compliance where self assessment has raised concerns that such transfers may place a particularly heavy burden on lower income and elderly taxpayers.
Laurence Mathieu   +2 more
openaire   +3 more sources

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

open access: yesAdvanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar   +8 more
wiley   +1 more source

A MODEL-THEORETICAL ANALYSIS FOR DIGITAL TAX ADMINISTRATIONS

open access: yesInternational Journal of Innovative Technologies in Economy, 2021
Fairness in the sense of tax equality is a fundamental principle in modern tax systems. In recent years tax administrations have been making tremendous advances in moving from paper tax returns to a far-reaching digitalisation of the taxation procedure ...
Tina Krieger
doaj   +1 more source

Global Burden and Temporal Trends of Early‐Onset Tracheal, Bronchial, and Lung Cancer: An Analysis of GLOBOCAN 2022 and GBD 2023 Data

open access: yesAdvanced Science, EarlyView.
This study systematically assessed the global burden and temporal trends of EOTBL cancer in individuals aged 15–49 years. Smoking, ambient particulate matter pollution, and secondhand smoke remain dominant risk factors. Countries within the same Human Development Index (HDI) category exhibit distinct epidemiological trajectories, underscoring the need ...
Ye Tian   +8 more
wiley   +1 more source

Promoting Healthier Drinking: Evidence From a Vignette Experiment on Contextual and Informational Drivers of Dealcoholized Wine Choices

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci   +4 more
wiley   +1 more source

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