Results 41 to 50 of about 12,850,407 (289)

Some Insights of Value-Added Tax Gap [PDF]

open access: yesOvidius 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   +2 more
doaj  

Is VAT Administration System Efficient? The Case of the Czech

open access: yesCentral 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

Impact of vat raise on Russian economy [PDF]

open access: yesE3S Web of Conferences, 2020
The entire taxation system works state-wise, being the primary source for the budget formation and treasury replenishment. Value added tax (VAT) plays a major role in the national economy.
Semenova Galina
doaj   +1 more source

Progressive VAT? The redistributive effects of VAT rate differentiation

open access: yes, 2018
VAT is normally considered to have regressive distributional effects on income distribution. Many countries try to address distributional concerns with rate differentiation. Based on Swiss data we find that both the existing VAT as well as a revenue-neutral flat rate have no significant redistributive effects on the Gini coefficient.
Schmutz, Felix (Author)   +1 more
openaire   +1 more source

Light‐Assisted 3D Printing Techniques and Photocrosslinking Strategies: Recent Advances in Musculoskeletal Tissue Engineering

open access: yesAdvanced Engineering Materials, EarlyView.
In this review, the current state of light‐assisted 3D printing as it pertains to engineering musculoskeletal tissues including bone, cartilage, skeletal muscle, tendon, and ligaments is summarized. Common printing techniques, photoreactive materials, and study design choices are compiled and reviewed.
Meagan Morgan, Bin Zhang, Roger Narayan
wiley   +1 more source

Impact of Vascular Access Teams on Central Line Associated Bloodstream Infections

open access: yesAntimicrobial 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   +10 more
doaj   +1 more source

Robot‐assisted thymectomy in large anterior mediastinal tumors: A comparative study with video‐assisted thymectomy and open surgery

open access: yesThoracic Cancer, 2023
Background The aim of this study was to evaluate the safety and effectiveness of robot‐assisted thymectomy (RAT) in large anterior mediastinal tumors (AMTs) (size ≥6 cm) compared with video‐assisted thymectomy (VAT) and open surgery.
Bin Jiang   +5 more
doaj   +1 more source

Sales Tax in the United States of America As an Example of Consumption Tax

open access: yesMaliye Çalışmaları Dergisi, 2023
Consumption taxes are widely applied in the world today, especially the value-added tax (VAT). While the United States (USA), has no general VAT system, it does have a sales tax similar to VAT.
Rana Dayıoğlu Erul
doaj   +1 more source

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

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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