Results 41 to 50 of about 1,553,177 (358)

Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System

open access: yesCECCAR Business Review
Due to the large sums spent following the severe and large-scale lockdown in 2020, when most countries had to step up spending on health and social protection, introducing numerous incentive measures, while tax revenues declined sharply, which led to the
Daniela-Nicoleta SAHLIAN   +3 more
doaj   +1 more source

Perceived Ease of Use as a Moderator in the Relationship Between the Online Tax System and Tax Service Quality

open access: yesJurnal Akuntansi
Purpose - The success of the online tax system is based on the existence quality of tax services and ease of use of the application. The low tax ratio proves that tax compliance in Indonesia is still relatively low. To overcome these problems, this study
Sari Dewi, Handoko Karjantoro, Vera Vera
doaj   +1 more source

Tax Transparency for an Effective Tax System [PDF]

open access: yes, 2021
This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e.
openaire   +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

Generalized Cash Flow Taxation [PDF]

open access: yes
We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax.
Alan J. Auerbach, David F. Bradford
core   +6 more sources

Consumption Tax Options for California [PDF]

open access: yes, 2011
Reviews concerns about the state's current tax system and evaluates potential consumption-based tax reforms, including retail sales tax reform, corporate income tax reform, gross receipts tax, value added tax, and sales-apportioned tax on value ...
Alan J. Auerbach
core  

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

Diversity Patterns of Domestic Herbivore Viruses in China Reveal Transmission Dynamics with Disease Management Implications

open access: yesAdvanced Science, EarlyView.
This study performs pan‐viromic profiling of 14,529 samples from 5,710 domestic herbivores across five Chinese provinces, establishing the DhCN‐Virome (1,085,360 viral metagenomes). It reveals species/sample‐specific viromic signatures and cross‐species transmission dynamics, aiding unified disease control.
Yue Sun   +19 more
wiley   +1 more source

INSTITUTIONAL ARCHITECTONICS OF UKRAINE'S TAX SYSTEM

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2018
The study considers the essence and structure of Ukraine's tax system and its institutional architectonics. The paper proves that in the broad sense institutional architectonics is the main principle of structuring, systematization, interconnection, and ...
Z. Vamalii
doaj   +1 more source

Comparative analysis of tax administration system in Russian regions [PDF]

open access: yesЭкономика региона, 2011
This paper presents the results of the study on tax administration attractiveness for taxpayers in the Russian Federation. The authors provide an overview of existing approaches to understanding the nature of the tax administration.
Aleksey Sergeevich Naydenov   +1 more
doaj   +1 more source

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