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Academic literature on the topic 'Problems of preferential taxation'

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Published: 30 May 2022

Last updated: 31 July 2025

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Journal articles on the topic "Problems of preferential taxation"

Tetiana, V. Ponomarova, and P. Melnykova Olena. "Problems of accounting and taxation IT in Ukraine." Economics: time realities. Scientific journal. 5, no. 45 (2019): 100–107. https://doi.org/10.5281/zenodo.3766857.

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The purpose of the article is to study the modern practice of accounting and taxation of IT–companies. Authors offer the schemes of cooperation IT-companies with individual entrepreneur taking into account risks, accounting and tax consequences. A summary of the practical experience two approaches were identified to the organization of activities IT–companies – IT-outsourcing and IT product. Their features and impact on the tax and accounting consequences of the enterprise's activities are determined. Also, the value-added tax and the conditions of using the preferential

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DZHAFAROVA, Z. K., and A. M. MINAEV. "PROBLEMS OF TAXATION OF AGRICULTURAL PRODUCERS AND WAYS TO SOLVE THEM." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 11 (2020): 34–41. http://dx.doi.org/10.36871/ek.up.p.r.2020.11.04.007.

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The article deals with the problems associated with the processes of taxation of the agro-industrial com-plex. The main changes affected agricultural producers who switched to a preferential special tax regime in the form of introducing VAT for them, as well as their rights to use the unified agricultural tax system. The results of the study can be used for analytical study and practical use of the proposed measures of influence.

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Shepenko, R. A., and A. G. Isaev. "Taxation of special investment contracts participants." Law Enforcement Review 7, no. 3 (2023): 85–94. http://dx.doi.org/10.52468/2542-1514.2023.7(3).85-94.

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16. Balandina A.S. Analysis of theoretical aspects of tax benefits and tax preferences. Vestnik Tomskogo gosudarstvenogo universiteta = Tomsk State University Journal, 2011, no. 4 (16), pp. 105–110. (In Russ.). 17. Danilova V.V. Tax preferences: the concept, types, goals and procedures for obtaining. Oplata truda: bukhgalterskii uchet i nalogooblozhenie, 2022, no. 4, pp. 19–26. (In Russ.). 18. Wells D.A. The Theory and Practice of Taxation. New York, D. Appleton and Company Publ., 1900. 666 p. 19. Chua A.T. Precedent and Principles of WTO Panel Jurisprudence. Berkeley Journal of International

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Ning, Hejing. "The Impact of Taxation on High-tech Enterprises in Environmental Protection." Highlights in Business, Economics and Management 24 (January 22, 2024): 1345–50. http://dx.doi.org/10.54097/0kwafh97.

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With the rapid development of technology worldwide, competition in innovation capabilities among various industries is becoming increasingly fierce. Taxation, as a bridge connecting corporate behavior and government attitudes, plays an important role in assisting the development of high-tech enterprises and promoting technological progress in the industry. Therefore, exploring the most suitable tax preferential policies is a particularly crucial measure. In existing research, we can conclude that preferential taxation can promote research and development investment, improve innovation capabili

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Xu, Huiying. "Research on the Fiscal and Tax Path of the Economic Development of Coal Enterprises under the Background of “Double Carbon”." Journal of Management and Social Development 1, no. 1 (2024): 15–20. http://dx.doi.org/10.62517/jmsd.202412103.

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To achieve the goal of "double carbon" is a broad and profound economic and social systemic change, and to promote the work of "double carbon" requires domestic and international coordination, political, economic, social, scientific and technological aspects, and the overall, systematic and sustainable goal of "double carbon" needs to play the role of the core body of the government. Taking fiscal and taxation policies as the entry point. This paper discusses how coal enterprises can open up relevant paths for high-quality sustainable development under the dual-carbon background. By sorting ou

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Mashyka, Y. V. "The problems of customs clearance of goods intended to overcome the critical situation in the energy industry of Ukraine with exemption from the customs payments." Analytical and Comparative Jurisprudence, no. 6 (December 16, 2024): 611–17. https://doi.org/10.24144/2788-6018.2024.06.100.

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The article analyzes the problems of customs clearance of goods intended to overcome the critical situation in the energy sector of Ukraine with exemption from customs payments. The concept of benefit, tax benefit and the role of preferential taxation of goods that are released into free circulation on the territory of Ukraine with exemption from customs payments are studied. The quality of the rule-making activity of state authorities in the system of customs and legal relations in the conditions of the legal regime of martial law is critically assessed. The reasons that lead to the emergence

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Semenova, Galina. "Taxation of investments into ecological innovations in Russia." E3S Web of Conferences 91 (2019): 08047. http://dx.doi.org/10.1051/e3sconf/20199108047.

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The problems of the enterprises’ investments into ecological innovations for saving the natural resources are considered in the article. The conditions and factors influencing introduction of ecological innovations in the sphere of economy of Russia are described. The dynamics of the share of the enterprises performing ecological innovations in the total quantity of the enterprises which had completed their innovations is systematized, as well as the dynamics of the special costs connected with ecological innovations. Though the legislation offers some special tax benefits for the enterprises

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POKALCHUK, Mykhailo, and Yuliia BINKOVSKA. "Features of taxation in the agricultural complex of Ukraine." Economics. Finances. Law, no. 11/2 (November 27, 2020): 17–22. http://dx.doi.org/10.37634/efp.2020.11(2).5.

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Introduction. The issue of taxation of the agro-industrial complex of Ukraine has always been relevant. Because the appropriate level of tax procedures ensures the proper implementation of agricultural producers of their activities. The purpose of the paper is to determine the main features of taxation of the agro-industrial complex of Ukraine and to find out what problems arise during the payment of taxes by agricultural producers. Results. The agro-industrial complex of Ukraine includes certain types of agricultural producers, the successful operation of which, first of all, depends on the a

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Popov, Alexey, and Inna Cabelkova. "The impact of regional tax legislation on strengthening the economic security of enterprises and sustainable development of territories (on the example of the Sverdlovsk region)." E3S Web of Conferences 208 (2020): 06002. http://dx.doi.org/10.1051/e3sconf/202020806002.

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The gist of this article boils down to the analysis of legislative norms in the field of taxation, allowing the regions to ensure tax maneuver in relation to tax collection and, accordingly, to ensure economic growth. At the same time, both the norms of the Federal legislation, which allow regional authorities to establish tax rates and benefits, and the assessment of these opportunities, are disclosed on the example of the Sverdlovsk region. The possibilities of applying reduced tax rates and the use of investment tax deduction for corporate income tax, establishing differentiated rates and t

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ANDRUS, O.I. "The problems of transfer pricing in Ukraine." Market Relations Development in Ukraine №4 (203) 128 (May 24, 2018): 55–59. https://doi.org/10.5281/zenodo.1252290.

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Transfer pricing was first legislated by the US Tax Code. An unbiased assessment of the terms of the transaction of the interrelated participants was embodied in the concept of «extended hand». Different mechanisms of transfer pricing control operate in developed countries. Transfer pricing became relevant in Ukraine with the development of financial and industrial groups. The difference in the tax burden of different countries and the redirection of the total income for taxation to countries with lower taxes or tax avoidance altogether allows international companies to significant

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Dissertations / Theses on the topic "Problems of preferential taxation"

Boonyanate, Chaiyasith. "Preferential Trade Agreements, taxation, and industry location." Thesis, University of Dundee, 2013. https://discovery.dundee.ac.uk/en/studentTheses/09add859-8c8b-46c7-a38a-54e78001a8a6.

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Preferential Trade Agreements (PTAs) affect both the pattern of trade and the location choices of Foreign Direct Investment (FDI). Thus, the formation of a PTA may have adverse effects on the excluded countries and result in inter-regional tax competition. Nonetheless, this connection has not so far been fully analysed in the literature. This thesis is an attempt to fill in this gap in the theoretical literature by examining the effects of the formation of a PTA on the location of industry and welfare of the countries involved, as well as investigating the impact of subsequent policy responses

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Lindeiner, Benita von. "Essays on dividend taxation, agency problems, and investment behaviour /." [S.l.] : [s.n.], 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016095564&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Schuele, Francis J. "Preferential option for the poor conversion and evangelization in middle-class America /." Theological Research Exchange Network (TREN), 1987. http://www.tren.com.

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Johnson, Patricia Anne. "The taxation of trust income : some inherent problems and comparative perspectives." Thesis, University of British Columbia, 1985. http://hdl.handle.net/2429/24433.

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The taxation of trust income is subject to inherent problems due to the nature of the trust itself which allows the separation of the legal and equitable interests and the creation of differing equitable interests in income arising from property held in trust. Problematic areas include questions as to whom should be taxed on trust income, when and at what rate persons should be taxed, and on what they should be taxed. Taxation of trust income under Canadian law depends on the nature of the income as currently distributable or as accumulating, and on the nature of the trust as testamentary or

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Wu, Ronald. "Transfer Pricing: Current Problems and Solutions." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/87.

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The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate a

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STEPANITSKAYA, Oxana. "Taxation of nonprofit organizations in the European Union: Problems and experience for the Eurasian Economic Union (The case of direct taxation)." Doctoral thesis, Università degli studi di Ferrara, 2018. http://hdl.handle.net/11392/2478792.

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In tutto il mondo le organizzazioni non profit (ONP) sono riconosciute come uno degli elementi strutturali più importanti della società moderna e sostenute dai governi nazionali in vari modi, anche attraverso benefici fiscali. Allo stesso tempo, le attività delle ONP negli ultimi decenni hanno cessato di essere solo un fenomeno nazionale. Le organizzazioni non profit investono di più oltre i confini nazionali come parte della loro strategia di gestione patrimoniale e i donatori individuali e aziendali stanno aumentando le loro donazioni filantropiche al di fuori dei loro paesi d'origine. La t

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Pitiyasak, Saravuth. "Adapting laws of contract, tax, and IP to accommodate e-commerce in Thailand : problems and recommendations /." Thesis, View the Table of Contents & Abstract, 2005. http://sunzi.lib.hku.hk/hkuto/record/B31346807.

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Reed, Darryl William. "The preferential option for the poor and the church in North America towards a definition and some implications /." Theological Research Exchange Network (TREN), 1987. http://www.tren.com.

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Braddick, M. J. "Parliamentary lay taxation c.1590-1670 : local problems of enforcement and collection, with special reference to Norfolk." Thesis, University of Cambridge, 1988. https://www.repository.cam.ac.uk/handle/1810/272347.

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Francke, Pedro. "Daniel, Philip, Michael Keen y Charles McPherson (editores). The Taxation of Petroleum and Minerals: Principles, Problems and Practice." Economía, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/118205.

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Books on the topic "Problems of preferential taxation"

Aiken, J. David. State farmland: Preferential assessment statutes. Agricultural Research Division, Institute of Agriculture & Natural Resources, University of Nebraska--Lincoln, 1989.

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Lynch, Chart Foulks, ed. Basic taxation. Holt, Rinehart and Winston, 1985.

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Lynch, Chart Foulks, ed. Basic taxation. Holt, Rinehart and Winston, 1985.

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Shumilina, Vera, Yuliya Mezentseva, Tat'yana Sidorina, et al. Taxation problems in modern conditions. AUS PUBLISHERS, 2021. http://dx.doi.org/10.26526/monography_618ba40f3f6172.15237203.

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In recent years, one of the most acute and unsolved problems facing our country is the problem of taxation. An effective economy is inconceivable without the creation of an effective institution of taxation, which is the main conductor of state interests, and is a natural result of the tax policy pursued by the state. Effective taxation can be ensured by solving a number of problems and ensuring a harmonious combination of the selected tax mechanism with the goals and objectives set by the state in managing the country's economy. The relevance of this topic is due to the fact that today one of

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Førsund, Finn R., and Seppo Honkapohja, eds. Limits and Problems of Taxation. Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-08094-6.

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R, Førsund Finn, and Honkapohja Seppo 1951-, eds. Limits and problems of taxation. St. Martin's Press, 1985.

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R, Førsund Finn, and Honkapohja Seppo 1951-, eds. Limits and problems of taxation. Macmillan, 1985.

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Sil'vestrova, Tamara, Slavyana Gurova, Nataliya Aleksandrova, Larisa Ulybina, and Yakov Shipeev. Actual problems of taxation of individuals. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1014640.

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The textbook is the result of research by the authors to the problems of taxation of individuals, whose goal was to develop theoretical principles and practical recommendations aimed at improving taxation of incomes and property of physical persons in the Russian Federation. Discusses current changes in tax legislation in the sphere of tax deductions provided under the tax to incomes of physical persons; analyses the controversial issues of granting such deductions, and suggests ways to resolve them. Meets the requirements of Federal state educational standards of higher education

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Maine, Jeffrey A. Intellectual property taxation: Problems and materials. Carolina Academic Press, 2004.

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Maine, Jeffrey A. Intellectual property taxation: Problems and materials. Carolina Academic Press, 2015.

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Book chapters on the topic "Problems of preferential taxation"

Wilkinson, Margaret. "Income Tax: Incentives and Other Problems." In Taxation. Macmillan Education UK, 1992. http://dx.doi.org/10.1007/978-1-349-21989-6_6.

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Buchanan, James M. "The Ethical Limits of Taxation." In Limits and Problems of Taxation. Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-08094-6_2.

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Førsund, Finn R., and Seppo Honkapohja. "Editorial Introduction." In Limits and Problems of Taxation. Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-08094-6_1.

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Fullerton, Don, Andrew B. Lyon, and Richard J. Rosen. "Uncertainty, Welfare Cost and the “Adaptability” of U.S. Corporate Taxes." In Limits and Problems of Taxation. Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-08094-6_10.

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Bergström, Villy, and Jan Södersten. "Do Tax Allowances Stimulate Investment?" In Limits and Problems of Taxation. Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-08094-6_11.

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Blomquist, N. Sören. "The Wage Rate Tax—An Alternative to the Income Tax?" In Limits and Problems of Taxation. Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-08094-6_12.

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Boadway, Robin W., Neil Bruce, and Jack Mintz. "The Role and Design of the Corporate Income Tax." In Limits and Problems of Taxation. Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-08094-6_13.

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Hansson, Ingemar. "Marginal Cost of Public Funds for Different Tax Instruments and Government Expenditures." In Limits and Problems of Taxation. Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-08094-6_3.

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Persson, Mats, and Pehr Wissén. "Redistributional Aspects of Tax Evasion." In Limits and Problems of Taxation. Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-08094-6_4.

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Dilnot, Andrew, John Kay, and Nick Morris. "The UK Tax System, Structure and Progressivity, 1948–1982." In Limits and Problems of Taxation. Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-08094-6_5.

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Conference papers on the topic "Problems of preferential taxation"

Samorodova, K. V. "Individual taxation problems." In Scientific achievements of the third millennium. L-Journal, 2020. http://dx.doi.org/10.18411/scienceconf-09-2020-04.

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Enache, Svetlana. "Features of accounting for IT-park residents." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.58.

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This article is devoted to the main features of accounting for IT Park residents in Moldova. It analyses the taxation of employees, presents the specifics of IT Park residents' single taxation, describes tax and other reporting, and discusses other obligations of IT Park residents. Preferential tax treatment allows IT Parks to be in good progress in the country's IT market. The study emphasizes the benefits of the preferential tax treatment and highlights the main challenge to IT park development.

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"TAXATION OF TOURIST ACTIVITY, ACTUAL PROBLEMS IN 2020." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-2-354/358.

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Abdulgalimov, Abdusalim M. "Methodological Problems Of Additional Cost Taxation In Russian Economics." In SCTCGM 2018 - Social and Cultural Transformations in the Context of Modern Globalism. Cognitive-Crcs, 2019. http://dx.doi.org/10.15405/epsbs.2019.03.02.318.

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Mironova, I. B., and M. A. Chernova. "CURRENT PROBLEMS IN TAXATION OF TOWN-FORMING FISHERY ORGANIZATIONS." In Problems and mechanisms of implementation of national priorities of socio-economic development of Russia. Khabarovsk State University of Economics and Law, 2020. http://dx.doi.org/10.38161/978-5-7823-0740-0-2020-125-131.

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The paper defines problems leading to an irrational increase in the tax burden and makes specific proposals for a number of taxes in order to remedy the situation, in accordance with the analysis of regulations in the field of taxation of fishery organizations

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Ebel, R. E. "Oil in the Soviet Union and China: Problems and Prospects." In Symposium on Energy, Finance, and Taxation Policies. Society of Petroleum Engineers, 1986. http://dx.doi.org/10.2118/14639-ms.

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Khomenko, L. M., and A. M. Kazazian. "Organizational and economic mechanism for managing environmental taxation." In Actual question of management of sustainable development in today’s society: problems and prospects. Kremenchuk Mykhailo Ostrohradskyi National University, 2021. http://dx.doi.org/10.30929/2227-3549.2021.10.68-70.

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Zhuravleva, Irina. "A systemic approach to solving problems in the field of taxation." In Systems Analysis in Economics - 2020. Moscow, "Science" Publishing House, 2021. http://dx.doi.org/10.33278/sae-2020.book1.294-297.

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Ткачева, И. В., Е. В. Румянцева, and М. М. Оганисян. "OPTIMAL WAYS TO COMBAT CRUSTACEAN CANNIBALISM." In DEVELOPMENT AND MODERN PROBLEMS OF AQUACULTURE. ООО "ДГТУ-Принт" Адресс полиграфического предприятия 344003 пл Гагарина, зд. 1, 2023. http://dx.doi.org/10.23947/aquaculture.2023.125-128.

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This article provides an overview of the concept of cannibalism, namely its presence in crustaceans. Some preferential methods that will mitigate this problem and contribute to the health of crustacean populations are considered.

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Okonenko, T. I., M. S. Tokmachov, G. A. Antropova, E. S. Egorova, and A. K. Khrutsky. "Preferential Provision of Medicines – Economic Problems and the Need for Reforming." In International Scientific and Practical Conference “Russia 2020 - a new reality: economy and society” (ISPCR 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210222.048.

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Reports on the topic "Problems of preferential taxation"

MYLNIKOVA, L. PROBLEMS OF TAXATION OF INDIVIDUALS IN THE RUSSIAN FEDERATION. Science and Innovation Center Publishing House, 2021. http://dx.doi.org/10.12731/2070-7568-2021-10-5-3-149-154.

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The article considers the most urgent problems of taxation of personal income in the Russian Federation. Taxes collected from the population are an important source of financial resources received by the country’s budget. Being a special tool, the fiscal system requires a progressive gradation of taxation.

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Trachtenberg, Danielle. Tax Barriers to Services Imports in Latin America and the Caribbean: The Case of IT Services. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004511.

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This document uses responses from a questionnaire to examine whether tax policy is a barrier to information technology (IT) services imports in Latin America and the Caribbean. The responses show that existing policies do not create a level playing field in the upfront tax burdens paid on transactions, although whether domestic or imported IT services face lower burdens varies by country. The responses also underline that the issue of taxation of services is primarily taken up in double taxation treaties rather than preferential trade agreements, suggesting that trade agreements do not ensure

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Harris, Jeremy. Rules of Origin for Development: From GSP to Global Free Trade. Inter-American Development Bank, 2008. http://dx.doi.org/10.18235/0011057.

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The paper presents some cautionary arguments with respect to the relationship between rules of origin and development, and proposes an alternative mechanism, extended cumulation, by which the problems generated by burdensome rules of origin might be alleviated without jeopardizing the development benefits for which the preferential programs were intended.

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Caro, Lorena, and Ernesto H. Stein. Ideology and Taxation in Latin America. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0011499.

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This paper examines the impact of ideology on tax revenues in Latin America, using a panel of 17 countries from 1990 to 2010. As a first approach, a fixed- effects model is used to identify the impact of ideology on taxation; left-leaning governments are associated with increases in total tax revenues and income tax revenues of 2.1 and 1.3 percent of GDP, respectively. There is no effect on revenues from VAT or social security taxes. To deal with endogeneity problems, an event study and a difference in difference methodology are used to track the behavior of revenues around the time of the shi

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Sharma, Manoj Kumar. Most Favoured Nation Clauses in Double Taxation Agreements: Identifying Problems and Recommending Policy Solutions for the Global South. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.028.

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Double Tax Agreements (DTAs) between treaty parties usually ensure the appropriate division of taxing rights and benefits between treaty partners. However, when a DTA is between a capital-exporting nation and a capital-importing country, the negotiations and DTA may be marred by unequal bargaining powers between the countries. Thus, capital-exporting nations often influence the fundamental design of these treaties to favour the entities in their economies that are responsible for the capital outflow. This paper aims to understand the potential detrimental impact of one clause – the most favour

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Sharma, Manoj Kumar, Shiva Gaur, and Namrata Rawat. Most Favoured Nation Clauses in Double Taxation Agreements: Identifying Problems and Recommending Policy Solutions for the Global South. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.027.

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Double taxation agreements (DTAs) usually ensure appropriate division of taxing rights and benefits between the treaty parties. However, when a DTA is between a capital-exporting and capital-importing country, the negotiations and DTA may be marred by the unequal bargaining power of the countries. Capital-exporting nations often influence the fundamental design of these treaties to favour the entities in their economies that are responsible for the capital outflow. This paper aims to understand the potential detrimental impact of one clause – the most favoured nation (MFN) clause in DTAs – on

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Occhiali, Giovanni, and Olivia Okello. Taxation of Fisheries in Kenya: Neither Improving Management nor Raising Revenue? Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.084.

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The Kenyan government believes fisheries have significant potential for development. Yet their development faces many challenges – some of which are connected to a lack of the data needed to ensure their effective management. We do not, for example, have reliable information on the total annual catch. It is therefore impossible to establish whether the existing system of levies and charges is broadly right from the perspective of revenue collection and long-term sustainability of fisheries. This study uses a review of guiding legal documents, in-depth interviews, and analysis of data on domest

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Bak, Ane Karoline, Vanessa van den Boogaard, and Deanndre Chen. A Tax by Any Other Name? Conceptions of Taxation and Implications for Research. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.008.

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As taxation has become a prominent issue in international development policy, much research has focused on taxpayers’ perceptions and experiences of taxation using cross-country comparative survey data. However, insufficient attention has been paid to issues related to content validity and the cross-context comparability of tax-related concepts key to analyses of many topics, including relationships between willingness to pay taxes and perceptions of corruption, state legitimacy and public service provision. While serious questions have been raised about the data quality in some quantitative w

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Warrick, Arthur, Uri Shani, Dani Or, and Muluneh Yitayew. In situ Evaluation of Unsaturated Hydraulic Properties Using Subsurface Points. United States Department of Agriculture, 1999. http://dx.doi.org/10.32747/1999.7570566.bard.

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The primary information for accurately predicting water and solute movement and their impact on water quality is the characterization of soil hydraulic properties. This project was designed to develop methods for rapid and reliable estimates of unsaturated hydraulic properties of the soil. Particularly, in situ methodology is put forth, based on subsurface point sources. Devices were designed to allow introduction of water in subsurface settings at constant negative heads. The ability to operate at a negative head allows a direct method of finding unsaturated soil properties and a mechanism fo

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Rezende, Fernando. Brazil's ICMS Tax: Origin, Changes, Current Situation, and Paths to Recovery. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0006967.

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The tax reform of 1965 in Brazil sought to streamline state taxation, replacing the old tax on sales and consignment (IVC) with a modern value added tax on the circulation of goods (ICM) as part of a profound change that aimed to build a national tax system. During the process of drafting the 1988 Constitution, the foundation of the ICM was expanded to include services and renamed ICMS. However, these changes have created increasing problems for the economy and the federation, which have worsened as successive attempts at reform have failed. Repeated attempts to improve the Brazilian tax syste

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