Results 101 to 110 of about 430,429 (286)
Methods of forecasting VAT revenues for the state budget of Ukraine [PDF]
, 2015 VAT is the main indirect tax in Ukraine, among other countries, providing one of the largest items of state budget revenues. The presence of the VAT refund procedure and the need to cover public spending with the revenues from VAT administration ...
Okseniuk, Oksana
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Traceable Payments and VAT Design: Effects on VAT Performance
SSRN Electronic Journal, 2019 AbstractThis article studies the role of cashless payments in third-party reporting for the purposes of value-added tax (VAT) compliance management. In economies with well-developed financial institutions, the traceability of digital payments could serve as a deterrent to sales suppression even in the absence of explicit policies utilizing electronic ...
openaire +1 more source
3D Printing of Soft Robotic Systems: Advances in Fabrication Strategies and Future Trends
Advanced Robotics Research, EarlyView.Collectively, this review systematically examines 3D‐printed soft robotics, encompassing material selections, function integration, and manufacturing methodologies. Meanwhile, fabrication strategies are analyzed in order of increasing complexity, highlighting persistent challenges with proposed solutions.
Changjiang Liu +5 more
wiley +1 more source
The regressivity of a value added tax: tax credit method and subtraction method — a Japanese case [PDF]
Value added tax (VAT) is often described as a regressive tax because it taxes consumption, and the propensity to consume tends to decrease as income rises.
Masayuki Tamaoka
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Advanced Science, EarlyView.CD207+ dendritic cells (DCs) drive emphysema by promoting CD8⁺ T cell cytotoxicity via Birbeck granule‐dependent MHC‐I antigen presentation. This DC subset is expanded by cigarette smoke‐induced oxidative stress, which triggers granulocyte‐macrophage colony‐stimulating factor (GM‐CSF) release from airway epithelium.
Shurui Xuan +10 more
wiley +1 more source
Russian Studies in Law and PoliticsThe relevance of the study lies in the authors consideration of the problem of hidden double taxation in the current tax legislation of the Russian Federation.
Regina E. Witzke +2 more
doaj +1 more source
Impact of VAT Exemptions in the Postal Sector on Competition and Welfare [PDF]
The focus of our paper is on the competitive effects of the proposed VAT regime relative to selected alternatives. We also highlight the welfare effects of various VAT scenarios.
Christian Jaag +4 more
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Robotic Materials With Bioinspired Microstructures for High Sensitivity and Fast Actuation
Advanced Science, EarlyView.In the review paper, design rationale and approaches for bioinspired sensors and actuators in robotics applications are presented. These bioinspired microstructure strategies implemented in both can improve the performance in several ways. Also, recent ideas and innovations that embed robotic materials with logic and computation with it are part of the
Sakshi Sakshi +4 more
wiley +1 more source
On Selective Indirect Tax Reform in Developing Countries [PDF]
The current consensus on indirect tax reform in developing countries favors a reduction in trade taxes with an increase in VAT to raise revenue. The theoretical results on selective reform that underlie this consensus are, however, derived from partial ...
Joseph E. Stiglitz, M. Shahe Emran
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