Results 31 to 40 of about 873,654 (275)

VAT FRAUD PREVENTION [PDF]

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2017
Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences.
Beata Hoza, Michał Wójcicki
doaj   +1 more source

Harmonizing Value Added Tax Legislation in the Gulf Cooperation Council: A Necessity for Economic Integration

open access: yesConstitutionale, 2022
The proper functioning of the Gulf Cooperation Council (GCC) single market necessitates the elimination of discriminatory value-added tax (VAT) laws on commodities.
Tif Said Suhail Al Mazroui   +4 more
doaj   +1 more source

Advanced Porous Materials for Maritime Carbon Capture

open access: yesAdvanced Materials, EarlyView.
Carbon capture from emission sources, such as marine vessels, has attracted significant attention over the years. To achieve this goal, sorbents such as metal–organic frameworks (MOFs), porous polymer networks (PPNs), covalent organic frameworks (COFs), and their post‐synthetic modifications are currently being explored.
Kelechi Festus   +6 more
wiley   +1 more source

An Overview over Value Added Tax Gap in the European Union [PDF]

open access: yesOvidius University Annals: Economic Sciences Series
Value Added Tax (VAT) is a common tax to European Union Member States and is one of their main sources of revenue. Currently, in the European Union, the analysis and measurement of the Value Added Tax gap (VAT gap) has become necessary for fiscal ...
Ileana Iulia Istudor   +2 more
doaj  

Resistive Heating for Inducing Localized Crystal Growth in Organic Thin Film Devices

open access: yesAdvanced Materials Technologies, EarlyView.
Rubrene thin films are promising for organic optoelectronics due to high hole mobility. However, uncontrolled crystallization and grain boundaries from standard thermal processing hinder lateral device scalability. This work presents femtosecond‐laser micromachining and patterned resistive heating to induce localized, deterministic crystallization ...
Anna‐Lena Hofmann   +9 more
wiley   +1 more source

Remittances, Value Added Tax and Tax Revenue in Developing Countries [PDF]

open access: yes
This paper examines the impact of international remittances on both the level and the instability of government tax revenue in receiving countries. It investigates in particular whether the presence of a value added tax (VAT) system increases the benefit
Christian Ebeke
core   +3 more sources

Factors Driving Battery and Solar Purchase Decision of Residents: a Behavioural Choice Experiment Using a Hybrid Discrete Choice and Latent Variable Model

open access: yesAdvanced Sustainable Systems, EarlyView.
This article explores what drives households to adopt solar PV and battery systems in South East Queensland. Using hybrid discrete choice experiments, it reveals distinct adopter profiles and highlights cost, system size, and energy independence as key motivators.
Mohammad Alipour   +3 more
wiley   +1 more source

Modalities of value added tax evasion in the Republic of Serbia [PDF]

open access: yesAnali Ekonomskog fakulteta u Subotici, 2016
The problem of evasion of value added tax at the time of fiscal consolidation in Serbia is significant and in that sense, this work should contribute to shedding light on the modalities of this tax evasion.
Marčetić Marija   +2 more
doaj  

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  

TBK1 Induces the Formation of Optineurin Filaments That Condensate with Polyubiquitin and LC3 for Cargo Sequestration

open access: yesAdvanced Science, EarlyView.
Phosphorylation of Optineurin by TBK1 induces the formation of filaments that condensate upon binding to linear polyubiquitin. Membrane‐anchored LC3 partitions into these condensates, suggesting that phase separation of filamentous Optineurin with ubiquitylated cargo promotes the sequestration of cargo and its subsequent alignment with LC3‐positive ...
Maria G. Herrera   +10 more
wiley   +1 more source

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