Results 51 to 60 of about 328 (156)

Increasing the Fiscal Autonomy of Regions: Reforming the Distribution of Tax Revenues in the Budget System of Russia

Review of Business and Economics Studies
This study addresses the critical challenge of interregional fiscal disparities and the excessive financial dependence of Russia’s constituent entities on federal transfers.
Michael E. Kosov, Margarita L. Vasyunina, Olga A. Polyakova   +2 more
doaj   +1 more source

Tackling the Regressivity at the Top of the Italian Tax System: An Optimal Taxation Framework With Heterogeneous Returns to Capital

Review of Income and Wealth, Volume 72, Issue 3, August 2026.
ABSTRACT In this work, we exploit the new data available from the European Central Bank's Distributional Wealth Accounts to reconstruct the distribution of capital income in Italy by accounting for heterogeneous returns to capital. We find stark disparities in returns to wealth: average rates rise from 2.5% for the bottom 90% to 5% for the top 10% of ...
Matteo Dalle Luche, Demetrio Guzzardi, Elisa Palagi, Andrea Roventini, Alessandro Santoro   +4 more
wiley   +1 more source

Investigating the maximum bite force and speech intelligibility in patients requiring prosthetic rehabilitation

Journal of Prosthodontics, Volume 35, Issue 6, Page 861-869, July 2026.
Abstract Purpose Tooth loss leads to reduced occlusal contact area, altered jaw biomechanics, and diminished neuromuscular coordination, impairing both masticatory function and speech clarity. Edentulous patients often adapt by modifying food choices or swallowing behavior and may experience persistent phonetic disturbances.
Aditi Gupta, Nupur Patel, Francis Mante, Jason D. Lee, M. Brian Chang   +4 more
wiley   +1 more source

VAT Deduction: The Relevance of Being ‘The Recipient’ of a Supply and the Use of the Supply

EC Tax Review, 2020
In this article, the author scrutinizes the current state of CJEU case law about VAT deduction on the purchase of goods and services by businesses, where third parties (also) benefit from these purchases. He also discusses case law about the VAT consequences of business funding transactions between two unrelated parties, where they have a financial ...
openaire   +2 more sources

Infant Formula Affordability Negatively Impacts Parental Wellbeing, Financial Security and Safe Feeding Practices in the UK

Maternal &Child Nutrition, Volume 22, Issue 3, July 2026.
ABSTRACT In the UK, media reporting has highlighted the impact of high infant formula prices upon parent wellbeing and feeding practices. We explored this issue through surveys (n = 261) and interviews (n = 20) with parents who were struggling to afford infant formula, and surveys (n = 137) and interviews (n = 21) with stakeholders in infant feeding ...
Amy Brown, Charlotte Walker, Aimee Grant, Sally Etheridge, Sabine Goodwin, Catrin Griffiths, Sara Jones, Holly Morse, Rhiannon Phillips, Rosalind Sharpe, Victoria Thomas, Victoria Sibson   +11 more
wiley   +1 more source

The Potential for Tax Reforms in Post‐War Ukraine

Scottish Journal of Political Economy, Volume 73, Issue 3, July 2026.
ABSTRACT We analyze the major challenges for the Ukrainian tax system for the post‐war recovery of Ukraine. We identify the main areas of concern related to low compliance and high tax evasion and avoidance. Drawing on the recent economic literature and other countries' experiences, we propose realistic reforms to increase tax compliance and support ...
Anna Abate Bessomo, Arjen Siegmann, Oksana Volkova   +2 more
wiley   +1 more source

High‐Performance Recycling Biobased Photopolymers for 3D Printing

Advanced Science, Volume 13, Issue 32, 9 June 2026.
By using biobased phenols like eugenol, novel biobased photopolymers containing dissociative phenol‐carbamate bonds are designed for 3D printing. Meanwhile, a “mixed‐monomer assisted recycling” strategy is proposed to recycle the materials. The resulting materials not only achieve high‐performance and excellent chemical recyclability simultaneously ...
Hang Zhou, Yi Tan, Chuanwei Lu, Yanlin Li, Tianyi Tang, Zheng Yang, Ying Li, Xuehan Chen, Jianfeng Yao, Zhengchun Cai, Yuanyuan Jiang, Ping Zhao, Chengguo Liu   +12 more
wiley   +1 more source

ANALYSIS OF THE LAST CHANGES IN THE LEGISLATION AND FEATURES OF THEIR APPLICATION

Вестник Российского экономического университета имени Г. В. Плеханова, 2018
The authors studied the influence of the main legislative changes of 2018 on the work of enterprises. They gave their legal assessment. They focused on amendments made to the tax legislation, which directly affects the financial condition of any ...
A. V. Veselov, V. I. Veselov
doaj   +1 more source

China's value-added tax policy and intertemporal optimal assets allocation of enterprises--Based on the dual perspectives of VAT input refund and VAT rate. [PDF]

PLoS One, 2023
Li J, Li Y, Liu Y.
europepmc   +1 more source

Due Diligence in Verifying Counterparties in Order to Deduct VAT

, 2019
Considerations on exercising due diligence while verif ying their counterparties by taxable persons for the purposes of settling VAT should be, as a matter of priority, related to one of the fundamental rights pertaining to VAT. The primary right arising from the Council Directive 2006/112/EC is a right to deduct the input tax which may be limited by ...
openaire   +1 more source