Results 101 to 110 of about 299,231 (308)
Revista de Derecho (Coquimbo), 2012 El presente trabajo busca identificar las ideas ínsitas en la jurisprudencia constitucional chilena acerca de los principios materiales tributarios, particularmente, la igualdad tributaria y la no confiscatoriedad.
Patricio Masbernat Muñoz
doaj
International taxation principles in the context of financial security of Ukraine
Економіка, управління та адмініструванняTax principles have been determining approaches to the construction of the tax system and tax policy of governments around the world for a long time. Transforming with due regard to exogenous and endogenous factors, tax principles are aimed at ensuring ...
O.Y. Yurkivskyi, O.V. Lytvynchuk
doaj +1 more source
The paper evaluates recent tax legislation in Slovakia, effected January 2004, according to principles of optimal taxation and optimal tax systems. The author evaluates Slovak tax reform with particular regard to personal income tax and commodity taxes ...
Radovan Chalupka
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A Sustainable and Low‐Cost Zn‐Lignosulfonate Redox Flow Battery
Batteries &Supercaps, EarlyView.A cost‐effective Zn/lignosulfonate (NaLS) hybrid flow battery using 20 kDa NaLS delivers 3.52 Ah L−1 at 30 mM, with an average discharge voltage of 1.01 V, outperforming smaller NaLS. This sustainable design leverages industrial and bio‐based lignosulfonates, cheaper size exclusion membrane, and abundant Zn for ecofriendly, scalable energy storage ...
Athul Seshadri Ramanujam +3 more
wiley +1 more source
The Egalitarian sharing rule in provision of public goods [PDF]
In this note we consider a society that partitions itself into disjoint jurisdictions, each choosing a location of its public project and a taxation scheme to finance it.
Alexei Savvateev +3 more
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Biofuels, Bioproducts and Biorefining, EarlyView.Abstract This study developed an enzymatic process to add value to palm oil fatty acid distillate (PFAD) and glycerol, resulting in the production of monoacylglycerides (MAG) and diacylglycerides (DAG). The biocatalyst loading (Novozym 435) and molar ratio of reagents were evaluated to obtain a suitable reaction condition in terms of space–time yield ...
Ronaldo Rodrigues de Sousa +4 more
wiley +1 more source
Corporate Income Taxation of Multinationals and Fiscal Equalization [PDF]
This paper investigates the effect of fiscal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula ...
Caterina Liesegang, Marco Runkel
core +3 more sources
Croatian Accession to the European Union: Economic and Legal Challenges [PDF]
This paper analyses the EU tax system and its main components qua conditions for the accession of the Croatia to the European Union as well as the current degree of adjustment of Croatian taxation regulations with the corresponding regulations in the EU.
Danijela Kulis +3 more
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British Journal of Clinical Pharmacology, EarlyView.Abstract Despite regulatory progress being made in the past two decades, off‐label drug use in paediatrics remains pervasive, with prevalence estimated between 3% and 97% of prescriptions across different clinical settings. Off‐label use—defined as prescribing outside the conditions described in the Summary of Product Characteristics (SmPC)—is often ...
Tjitske M. van der Zanden +3 more
wiley +1 more source
Corporate Tax Systems, Multinational Enterprises, and Economic Integration [PDF]
Multinational firms are known to shift profits and countries are known to compete over shifty profits. Two major principles for corporate taxation are Separate Accounting (SA) and Formula Apportionment (FA).
Guttorm Schjelderup +2 more
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