Results 81 to 90 of about 18,110 (299)
The Collection Efficiency of the Value Added Tax: Theory and International Evidence [PDF]
This paper evaluates the political economy and structural factors explaining the collection efficiency of the Value Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the penalty on ...
Yothin Jinjarak, Joshua Aizenman
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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
In pursuit of tax equity: lessons from VAT rate structure adjustment in Poland
Financial Theory and Practice, 2015 In 2011, in the aftermath of the economic crisis, Poland increased its value added tax rates. Despite an already large VAT policy gap, further rate differentiation was used to address distributional concerns and to protect the most vulnerable households.
Artur Świstak +2 more
doaj +1 more source
The Influence of VAT Variation on the Damages Resulting from Fraud in the Romanian Economy
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2020 The purpose of this article is to determine the influence of the VAT rates variation, on different fields of activity of national economy, on the damage caused to the state's consolidated budget, from the point of view of the damage caused and damage ...
Miron Gabriela Monica
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
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Innervation of the tubarial glands: A hypothesis‐driven anatomical review
The Anatomical Record, EarlyView.Abstract The tubarial glands have been described as a macroscopic bilateral glandular complex in the posterolateral nasopharynx near the torus tubarius and the pharyngeal opening of the Eustachian tube. Since their recognition on prostate‐specific membrane antigen‐based imaging, their anatomical classification has remained debated, with converging ...
Mugurel Constantin Rusu +2 more
wiley +1 more source
Impacts of changes in VAT rates
, 2013 Cílem této bakalářské práce je analýza dopadů změn sazeb DPH na obyvatele České republiky a na stát. První, teoretická část se soustředí na vymezení základních pojmů týkajících se DPH.
Vrkoč, Jakub
core +1 more source
“Too many actors and too few jobs”: A case for curriculum extension in UK vocational actor training
London Review of Education, 2015 This article questions the current situation for vocational acting training (VAT) in the UK. It aims to provide an update on the report into burgeoning provision of acting training (and the attempt to address subsequent high rates of actor unemployment)
doaj +2 more sources
The Anatomical Record, EarlyView.Abstract Prozostrodon brasiliensis, a probainognathian cynodont of the clade Prozostrodontia, is recognized as a key taxon for understanding the origin of Mammaliaformes and mammals. Despite detailed investigations of its cranial anatomy, the postcranial skeleton has received comparatively less attention.
Iasmim M. Michelotti +4 more
wiley +1 more source
An applied general equilibrium analysis of fiscal reforms to fight poverty in Mexico
Ensayos Revista de Economía, 2008 The main goal of this paper is to analyze the consequences of two alternative ways of raising funds to finance poverty alleviation programs in Mexico: A Value Added Tax (VAT) reform and a personal income tax reform (IT).
Gaspar Núñez Rodríguez* +1 more
doaj