Results 31 to 40 of about 18,110 (299)

Restructuring the European VAT tax system: advantages and disadvantages of the adoption of a single-rate model - a study based on the Portuguese case

European Journal of Government and Economics, 2019
The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would be preferable to adopt a single tax rate ...
Ricardo Moraes e Soares, João Ricardo Catarino   +1 more
doaj   +1 more source

Features of VAT Accounting and Fiscality – History, Practices and Prospects [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2013
The value-added tax (VAT) is an indirect tax, supported by the final consumer of the good/service that it is applied. During the productive and commercial cycle, the companies pay VAT according to the value added on the good/service.
Violeta ISAI, Riana Iren RADU
doaj  

Some Insights of Value-Added Tax Gap [PDF]

Ovidius University Annals: Economic Sciences Series, 2017
This paper analyzes the Total Value-Added Tax Gap and its components for the Member States of the European Union: the Policy VAT Gap (which reflects VAT revenue losses due to the application of tax exemptions and reduced VAT rates) and the Compliance VAT
Cuceu Ionuţ-Constantin, Văidean Viorela-Ligia, Maşca Simona-Gabriela   +2 more
doaj  

Risk Prediction Models for Recurrence After Curative Treatment of Early‐Stage or Locally Advanced Lung Cancer: A Systematic Review

Aging and Cancer, EarlyView.
This systematic review synthesizes prognostic models for survival and recurrence in resected non‐small cell lung cancer. While many models demonstrate moderate to good discrimination, few are externally validated and reporting quality is variable, limiting clinical applicability and highlighting the need for robust, transparent model development ...
Evangeline Samuel, S. Tissera, E. Paul, J. Zalcberg, R. G. Stirling   +4 more
wiley   +1 more source

The principle of VAT neutrality: content and relationship with tax legislation

Правоприменение, 2022
The subject. The principle of VAT neutrality is actual for Russia as VAT is one of the taxes levied in Russia. The principle of VAT neutrality has been upheld by the Russian Supreme Court.
A. D. Shelkunov
doaj   +1 more source

Additive Gaussian Process Regression for Predictive Design of High‐Performance, Printable Silicones

Advanced Engineering Materials, EarlyView.
A chemistry‐aware design framework for tuning printable polydimethylsiloxane (PDMS) for vat photopolymerization (VPP) is developed using additive Gaussian process (GP) modeling. Polymer network mechanics informs variable groupings, feasible formulation constraints, and interaction variables.
Roxana Carbonell, Martha Leach, Hongtao Song, Carolyn Seepersad   +3 more
wiley   +1 more source

Additive Manufacturing of Continuous Fibre Reinforced Composites: Process, Characterisation, Modelling, and Sustainability

Advanced Engineering Materials, EarlyView.
Additive manufacturing provides precise control over the placement of continuous fibres within polymer matrices, enabling customised mechanical performance in composite components. This article explores processing strategies, mechanical testing, and modelling approaches for additive manufactured continuous fibre‐reinforced composites.
Cherian Thomas, Amir Hosein Sakhaei
wiley   +1 more source

Impact of Vascular Access Teams on Central Line Associated Bloodstream Infections

Antimicrobial Stewardship & Healthcare Epidemiology
Background: During the COVID-19 pandemic, rates of central line bloodstream infections (CLABSI) increased nationally. Studies pre-pandemic showed improved CLABSI rates with implementation of a standardized vascular access team (VAT).[PL1] [PL2] [mi3 ...
Shelley Kester, Katie Passaretti, Mindy Sampson, Anupama Neelakanta, Robert Rose, David Tincopa, Johnna Parsons, Audrey Weaver, Abby Avery, Barbi Mills, Candice Dickerson   +10 more
doaj   +1 more source

Is VAT Administration System Efficient? The Case of the Czech

Central European Public Administration Review, 2020
This paper is focused on the efficiency of VAT collection under the standard credit invoice method. It discusses several approaches on how to evaluate the efficiency of the VAT system.
Hana Zídková, Tomáš Vrána
doaj   +1 more source

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

Advanced 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, Li Meng, Ahmad R. Najafi, Nicolas J. Alvarez   +3 more
wiley   +1 more source