Results 81 to 90 of about 74,141 (305)
Механика машин, механизмов и материалов, 2012 The article shows the possible ways of building mechanical and mathematical models of the behavior of deformable solid and elastic mediums with regard to their internal structure.
M.A. Zhuravkov , T.A. Makaeva
doaj
Vestnik MGIMO-Universiteta, 2014 The article provides the tax systems of the countries of the customs union of Belarus, Kazakhstan and Russia, reveals the differences and identifies the need for harmonization and convergence of the structures and principles of taxation, the general tax ...
E. S. Ratushnyak
doaj +1 more source
Discussion on VAT and "VAT Reform"
International Journal of Global Economics and ManagementValue-added tax and business tax have attracted much attention as the two main taxes in China. This article is composed of three parts: the current situation of VAT, the future development trend of VAT and its corresponding reasons, and the improvement process of "replacing business tax with VAT" and its impact on the economy and society.
openaire +1 more source
CONCEPTUAL FRAMEWORK FOR ASSESSING AND PRIORITISING FINANCIAL RISKS IN BUDGETARY- FISCAL RELATIONS OF THE REPUBLIC OF MOLDOVA [PDF]
EconomicaFiscal-budgetary relations are exposed to macroeconomic shocks and institutional dysfunctions, which can deviate budget execution from the planned trajectory, affecting revenues, expenditures, and financing decisions.
Mariana PRUTEANU
doaj +1 more source
Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications [PDF]
We discuss recent policy debate in Russia on moving from the present value added tax to a sales tax structure covering households, government and exports.
Vera Kononova, John Whalley
core
The Value Added Tax : Its Causes and Consequences [PDF]
Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises around 20 percent of the world’s tax revenue, and has been the centerpiece of tax reform in many developing countries.
Lockwood, Ben, Keen, Michael
core +2 more sources
Journal of Applied Polymer Science, EarlyView.Commercial PP packaging grades span wide ranges in melt flow rate and stiffness, defining distinct application‐specific property spaces. Post‐consumer rigid PP products populate these spaces heterogeneously, with processing method and degradation shifting properties beyond virgin grade benchmarks.
Moritz Mager +3 more
wiley +1 more source
La subjecció a l’IVA de les biblioteques virtuals
IDP, 2011 Durant els últims anys les biblioteques virtuals han irromput amb força en el panorama educatiu i cultural espanyol i, en aquest sentit, s'han de reconèixer les mesures impulsores que s'han adoptat tant en l'àmbit nacional com en l'àmbit comunitari.
Lorenzo Gil Maciá
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The Anatomical Record, EarlyView.Abstract The upper carbonate concretion levels of the Romualdo Formation (Aptian, Brazil) have yielded several theropod dinosaur remains, including spinosaurids and the coelurosaurs Santanaraptor placidus and Mirischia asymmetrica, the phylogenetic affinities of which are controversial.
Rafael Delcourt +4 more
wiley +1 more source
Agricultural Economics (AGRICECON), 2009 The rules of the European Union suppose the value added tax as the only general excise tax. The need for harmonization of this tax in the existing EU member states is obvious, but the results in this field are not entirely convincing.
P. David
doaj +1 more source