Results 61 to 70 of about 6,813 (265)

Determinants of the VAT Gap in EU Member States from 2000 to 2016 [PDF]

open access: yes, 2022
The spectacular surge of Poland's VAT revenues after 2015 prompted a discussion about the role of the tax administration in collecting tax liabilities.
Kelm, Robert
core   +1 more source

The impact of the VAT gap on the degree of taxation of an economy - analysis with panel data

open access: yesRevista de Studii Financiare, 2022
In this article we use econometric methods to identify and analyze the intensity of potential causality links between the VAT gap and the ability or the performance of a state to collect taxes and, consequently, to finance public projects and programs ...
Victor Ogneru, Stelian Stancu
doaj   +1 more source

Compatibility of Methacrylate Based Resins Controls Interfacial Failure and Toughness in 3D‐Printed Multimaterial Composites

open access: yesAdvanced Engineering Materials, EarlyView.
This work shows that the mechanical performance of multimaterial digital light processing (DLP) printed thermoset composites is governed by resin compatibility and interfacial design rather than spatial patterning alone. Brittle and ductile resin combinations produced premature interfacial failure, while graded interfaces and mechanically compatible ...
Ahmed M. H. Ibrahim   +3 more
wiley   +1 more source

The Analysis of the VAT gap [PDF]

open access: yes, 2014
Tato práce se zabývá metodami výpočtu mezery DPH, což je rozdíl mezi teoretickou daňovou povinností k DPH v celé ekonomice a skutečně vybranou akrualizovanou DPH.
Zídková, Hana
core  

VAT gap estimation and influence of selected methods of fiiancial administration on its reduction [PDF]

open access: yes, 2021
The aim of this contribution is to quantify the influence of selected methods on elimination of value added tax gap in the Czech Republic within the researched period 2015-2016.
Moravec, Lukáš   +2 more
core   +1 more source

TAX GAP AS A TOOL FOR MEASURING VAT EVASION IN THE EU COUNTRIES

open access: yesAD ALTA: Journal of Interdisciplinary Research, 2020
VAT is one of the most decisive tax revenues sources in the EU Member States. Due to financial frauds and insufficient tax system, there is a billion loss of EUR every year in the European budget. The article deals with the impact of the tax evasion on economies of the EU Member States.
Andrejovská, Alena   +2 more
openaire   +2 more sources

Comparison of Triply Periodic Minimal Surface Energy Absorbers Under Uniaxial Compressive Loading

open access: yesAdvanced Engineering Materials, EarlyView.
This study investigates LCD 3D printed Triply Periodic Minimal Surface (TPMS) structures as mechanical energy absorbers. By comparing various base designs and layered combinations under uniaxial compression, it identifies that a Diamond‐Gyroid sandwich structure offers superior performance.
Sergej Grednev   +2 more
wiley   +1 more source

Study and reports on the VAT gap in the EU-28 member states: 2017 final report [PDF]

open access: yes, 2017
CASE prepared a new study for the European Commission on the VAT Gap in the European Union in 2015. The figures offer an important snapshot of the problems of collecting VAT in the EU and what needs to be done to improve revenues and fight tax fraud ...
Poniatowski, Grzegorz   +5 more
core   +1 more source

Suppression of Adaptive Immune Cell Activation Does Not Alter Innate Immune Adipose Inflammation or Insulin Resistance in Obesity. [PDF]

open access: yesPLoS ONE, 2015
Obesity-induced inflammation in visceral adipose tissue (VAT) is a major contributor to insulin resistance and type 2 diabetes. Whereas innate immune cells, notably macrophages, contribute to visceral adipose tissue (VAT) inflammation and insulin ...
Manikandan Subramanian   +4 more
doaj   +1 more source

Additive Manufacturing of Alumina‐Reinforced Elastomers

open access: yesAdvanced Engineering Materials, EarlyView.
Vat‐photopolymerized elastomers reinforced with platelet‐shaped alumina exhibited preferential orientation, reduced porosity, and significantly enhanced mechanical performance. A 3 wt% platelet loading increased tensile strength from 12.4 to 45.7 MPa, highlighting the critical role of filler morphology in elastomeric VPP composites.
Majid Barzegar Keyvani   +6 more
wiley   +1 more source

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