Results 91 to 100 of about 93,849 (312)
INFLUENCE OF TRANSACTION COSTS ON CONTROLLING ACTIVITY OF TERRITORIAL TAXATION BODIES
Russian Journal of Economics and Law, 2016 Objective: to disclose and justify transaction costs of controlling activities of the territorial taxation bodies and their impact on tax control under the need for effective functioning and optimal decision making with a view of reducing the state ...
N. A. Bondareva
doaj +1 more source
Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam +7 more
wiley +1 more source
Tax compliance, self-assessment and tax administration [PDF]
Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance.
James, Simon, Alley, Clinton
core +1 more source
Сибирское юридическое обозрениеThe article is devoted to the current and highly controversial issues of the actions of executive authorities at their discretion and judicial control over administrative discretion.
M. N. Kobzar-Frolova
doaj +1 more source
Advanced Intelligent Systems, EarlyView.Complex dynamics, often avoided in electromechanical design, can enhance soft robotics. We develop durable magnetic soft actuators operating in tunable dynamic regimes, enabling random number generation, stochastic computing, and time‐series prediction.
Eduardo Sergio Oliveros‐Mata +14 more
wiley +1 more source
Tax Policy and Tax Research in Canada [PDF]
In a survey of tax reform in recent years, Richard Bird and Michael Smart explore the relationship between tax policy and tax research. They conclude that there have been important examples of apparent influences of research on policy. For instance, they
Michael Smart +3 more
core
Food inflation pass‐through from agricultural imports in a small open economy
American Journal of Agricultural Economics, EarlyView.Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley +1 more source
The customs posts and their impact on customs tax control [PDF]
The present research covers the interpretation of the concept of customs posts and the relationship with customs tax control. The analysis of the European Union (EU) regulations showed the essential criteria for customs posts. The Maturity model was also
Besusparienė, Erika, Zymonas, Tomas
core
Randomized Tax Enforcement Messages: A Policy Tool for Improving Audit Strategies [PDF]
, 2017 Reducing tax evasion is a key challenge for governments around the world, particularly in developing countries. This paper presents a methodology to generate information to optimize audit strategies.
Pomeranz, Dina Deborah +2 more
core
TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL
Вестник университета, 2017 The article examines institutional aspects of transfer pricing control. In the context of institutional economics, integration of tax systems under anti base erosion and profit shifting plan of the Organization for Economic Co-operation and Development ...
A. Ardashev
doaj