Results 31 to 40 of about 13,320,210 (298)

Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru

Journal of Public Economics, 2022
Highlights • Following electronic invoicing reform in Peru, firms report higher VAT obligations.• Small firms and sectors with low tax compliance show strongest effects of policy.• Suggests effects of e-invoicing operate through improved monitoring and ...
M. Bellon, Era Dabla‐Norris, Salma Khalid, Frederico Lima   +3 more
semanticscholar   +1 more source

An assessment of the potential of using carbon tax revenue to tackle poverty

Environmental Research Letters, 2020
A carbon tax is one of the measures used to reduce GHG emissions, as it provides a strong political instrument for reaching the goal, stated in the Paris Agreement, of limiting the global mean temperature increase to well below 2 °C.
S. Fujimori, T. Hasegawa, K. Oshiro
semanticscholar   +1 more source

The imperatives of financial policy in the sphere of the digital economy: impacts on increasing investment activity and tax potential of Russian regions

, 2018
The article studies the influence of certain imperative decisions of the Russian financial authorities on the increase of investment activity and tax potential of Russian regions.
A. Inshakova, A. Goncharov, O. Kazachenok   +2 more
semanticscholar   +1 more source

An ab-initio study on structural, elastic, electronic, bonding, thermal, and optical properties of topological Weyl semimetal TaX (X = P, As)

Scientific Reports, 2021
In recent days, study of topological Weyl semimetals have become an active branch of physics and materials science because they led to realization of the Weyl fermions and exhibited protected Fermi arc surface states.
M. I. Naher, S. Naqib
semanticscholar   +1 more source

Assessment of Spatial Proportions of the Tax Potential of Small and Medium Enterprises in a Resource Type Region

Статистика и экономика
Purpose of the study – to determine the spatial structure and concentration of tax revenues from the activities of small and medium enterprises (SMEs) in municipal entities of the resource-type region (based on materials from the Kemerovo Region ...
I. V. Korchagina
doaj   +1 more source

TAX POTENTIAL OF THE REGION, PECULIARITIES OF ITS DEVELOPMENT AND IMPLEMENTATION

Фінансово-кредитна діяльність: проблеми теорії та практики, 2017
The slowdown in economic growth highlights the problem of developing tax capacity at various levels, therefore the article is devoted to the consideration of practical aspects of the assessment of the tax potential. On the example of the Belgorod region,
O. V. Vaganova, N. E. Soloviova, N. I. Bikanova, N. S. Melnikova   +3 more
doaj   +1 more source

The potential health and revenue effects of a tax on sugar sweetened beverages in Zambia

BMJ Global Health, 2020
The global burden of non-communicable diseases (NCDs) has been rising. A key risk factor for NCDs is obesity, which has been partly linked to consumption of sugar sweetened beverages (SSBs).
Peter Hangoma, Maio Bulawayo, Mwimba Chewe, Nicholas Stacey, L. Downey, K. Chalkidou, K. Hofman, Mpuma Kamanga, Anita Kaluba, G. Surgey   +9 more
semanticscholar   +1 more source

Evaluation of the Impact of the Tax Legislation Reforms on the Tax Potential by Fuzzy Inference Method

, 2016
In the paper the Mamdani-Type Fuzzy inference method is applied for the expert evaluation of the impact of the tax legislation reforms on the tax potential. The model being investigated includes 4 inputs, 8 IF-THEN rules and a single-output.
A. Musayev, Shahzada G. Madatova, S. Rustamov   +2 more
semanticscholar   +1 more source

ASSESSMENT OF A COUNTRY’S TAX POTENTIAL

Sociedad y Economía
The aim of this article is to provide a quantitative assessment of Ukraine’s tax potential. Achieving the aim of the study involves carrying out the following tasks: identifying the components of tax potential that can be calculated on the basis of open ...
Tetiana Stetsenko
semanticscholar   +1 more source

Distinct Systemic Sclerosis Phenotypes Related to Ethnicity: An Opportunity to Personalize Care?

Arthritis Care &Research, EarlyView.
Objective The objective is to describe and compare demographic, clinical, and serological characteristics of patients with systemic sclerosis (SSc) according to ethnic background. Methods Participants enrolled in the Canadian Scleroderma Research Group cohort who self‐identified to a single ethnicity group were included.
Danick Goulet, Camille Guertin, Maggie Larché, Isabelle Ferdinand, Marie Hudson, May Y. Choi, Mohammed Osman, Janet Pope, Carter Thorne, Murray Baron, Sasha Bernatsky, Sabrina Hoa   +11 more
wiley   +1 more source