Academic literature on the topic 'Tax privilege'

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Journal articles on the topic "Tax privilege"

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Gilang Pangestu, Yustiko Arvandero. "Analysis Performance of Tax Effort and Privilege Funds Influencing Economy of Special Region of Yogyakarta in 2014-2019." JEJAK 15, no. 1 (2022): 221–33. http://dx.doi.org/10.15294/jejak.v15i1.38586.

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Privileges funds is a fund originating from the State Revenue and Expenditure Budget which is allocated to fund special authorities of the Special Region of Yogyakarta. This study aims to determine the effect of privileges funds on the economy in the Special Region of Yogyakarta during 2014-2019 as well as to determine the condition of the tax business during the privilege period. The method used in this research is quantitative by using descriptive analysis to analyze data development and regression analysis to analyze the effect of privilege funds on selected indicators. The data used in thi
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Tiley, John. "PROFESSIONAL PRIVILEGE AND THE TAX MAN." Cambridge Law Journal 61, no. 3 (2002): 499–544. http://dx.doi.org/10.1017/s0008197302371708.

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R. (on the application of Morgan Grenfell & Co. Ltd.) v. Special Commissioner of Income Tax [2002] UKHL 21, [2002] 3 All E.R. 1 is an exercise in statutory interpretation in which different courts came to diametrically opposite views. The Revenue were trying to decide how MG, the taxpayer, should be assessed in relation to certain transactions and so asked MG to supply certain documents. MG declined, in part because these documents consisted of advice which MG had obtained from leading counsel and solicitors about whether the scheme behind the transactions would work; so the issue was the
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Oliva, Robert R. "The CPA-Client Privilege under I.R.C. § 7525: The Elusive Definition of “Tax Advice”." ATA Journal of Legal Tax Research 2, no. 1 (2004): 103–18. http://dx.doi.org/10.2308/jltr.2004.2.1.103.

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This paper analyzes the privilege extended by I.R.C. § 7525 to protect the confidentiality between federally authorized tax practitioners, such as CPAs, and their clients. Due to the complexity of the elements the article concentrates on the element that triggers the privilege, that is “tax advice.” Congressional intent, I.R.S. interpretations, and all the appellate opinions and the most relevant court opinions in the past 30 years are considered to provide a working definition for “tax advice.”
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Das-Gupta, A. "A New Measure of Fiscal Privilege." Public Finance Quarterly 16, no. 2 (1988): 244–52. http://dx.doi.org/10.1177/109114218801600206.

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A new measure of fiscal privilege is proposed which overcomes defects in Hills's earlier “Degree of Fiscal Privilege.” The measure is used to evaluate personal tax treatment of financial assets in India and wide differences in fiscal privilege are documented.
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Prejs, Ewa. "Reporting Tax Schemes Violates Legal Professional Privilege." Kwartalnik Prawa Podatkowego, no. 4 (December 30, 2023): 163–88. http://dx.doi.org/10.18778/1509-877x.2023.04.09.

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In this article, the author discusses the judgment of the CJEU in the case C-694/20 Orde van Vlaamse Balies and Others, which extends the protection of professional secrecy for lawyers. In the context of combating aggressive tax planning, the CJEU ruled that requiring licensed lawyers to inform other intermediaries involved in a tax scheme is unnecessary and violates the right to respectful communication with the client. The CJEU’s view that legal professional privilege takes precedence over tax objectives and obligations is the main novelty of the judgment under review. Individuals who consul
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ABU HASSAN, NORUL SYUHADA, MOHD RIZAL PALIL, ROSIATI RAMLI, and RUHANITA MAELAH. "Increasing Tax Compliance Behaviour Through Accommodative Approaches and Tax Rewards." International Journal of Economics and Management 17, no. 2 (2023): 211–28. http://dx.doi.org/10.47836/ijeam.17.2.05.

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The present paper uncovers the role of tax rewards and other determinants in increasing tax compliance behaviour in Malaysia. Focus is given to the accommodative approach, a ‘softer’ approach than the deterrence approach. Seven strategies are examined: tax education, treatment by the tax authority, Special Voluntary Disclosure Programme (SVDP), which are the Inland Revenue Board Malaysia (IRBM’s) current strategies together with four forms of proposed tax rewards which are cash vouchers, lucky draw, certificate of appreciation and privilege card. From a survey of 501 respondents, the results s
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Boel, Kristof. "Article: Is the Privilege Too Privileged? the Orde van de Vlaamse Balies Case Revisited." Intertax 52, Issue 11 (2024): 713–28. http://dx.doi.org/10.54648/taxi2024072.

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The objective of this article is to analyse the concept of the legal professional privilege in the field of taxation. First, the Orde van de Vlaamse Balies case is examined in which the CJEU struck down an element of the mandatory disclosure regime contained in the fifth amendment to the Directive on Administrative Cooperation (DAC 6) as it was considered a disproportionate infringement of the legal professional privilege. The article challenges whether the CJEU was correct in simply further developing its own and the ECtHR’s precedence to reach the conclusion that all activities of lawyers as
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Babina, Tania, Chotibhak Jotikasthira, Christian Lundblad, and Tarun Ramadorai. "Heterogeneous Taxes and Limited Risk Sharing: Evidence from Municipal Bonds." Review of Financial Studies 34, no. 1 (2020): 509–68. http://dx.doi.org/10.1093/rfs/hhaa028.

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Abstract We evaluate the impacts of tax policy on asset returns using the U.S. municipal bond market. In theory, tax-induced ownership segmentation limits risk sharing, creating downward-sloping regions of the aggregate demand curve for the asset. In the data, cross-state variation in tax privilege policies predicts differences in in-state ownership of local municipal bonds; the policies create incentives for concentrated local ownership. High tax privilege states have muni bond yields that are more sensitive to variations in supply and local idiosyncratic risk. The effects are stronger when l
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Selyukov, Mikhail V. "Analysis of tax revenues in the subjects of the Russian Federation." Siberian Financial School, no. 1 (August 1, 2023): 35–43. http://dx.doi.org/10.34020/1993-4386-2023-1-35-43.

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The article is devoted to the tax revenues that form the budgets of the subjects of the Russian Federation. On the basis of statistical data the analysis of tax revenues of regional and local budgets, which in turn are formed by the norms of deductions, declared at the federal level, as well as established by territorial units of the upper level. On the example of the Oryol and Tyumen regions the formation of the revenue part of their budgets in the context of taxes was analyzed. On the basis of the analysis the author has made a conclusion that sufficiently large losses of multilevel budgets
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Greggi, Marco. "Article: Shades of Transparency: DAC6 and the Client- Attorney Privilege." EC Tax Review 32, Issue 2 (2023): 67–82. http://dx.doi.org/10.54648/ecta2023012.

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Tax Law has become more and more a data-centric discipline through the years. The struggle against international tax avoidance and evasion has pushed the European union to pass a number of directives regulating the exchange of information and the taxpayers’ duty to disclose information and data concerning their business and investments. The article considers DAC6 (Directive on Administrative Cooperation, Council Directive 2018/822) a qualitative change in this scenario, as it appears to erode the client-attorney privilege. It imposes, for the first time, a duty of transparency to intermediarie
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Dissertations / Theses on the topic "Tax privilege"

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Delport, Jacqueline Hayley. "Legal privilege in tax matters." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/12637.

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In South Africa the boundaries of the common law principle of legal professional privilege in tax matters is unclear. Common law legal professional privilege in South Africa and in other jurisdictions has been a right available only to clients of attorneys. In 2015, amendments were enacted in section 42A of the Tax Administration Laws Amendment Act. These amendments set out further requirements that need to be satisfied for a taxpayer to claim his right to legal professional privilege over particular communications. The amendment does not feature any recognition of the extension of legal profe
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Чучко, І. М. "Окремі теоретичні питання податкових пільг в Україні". Thesis, Українська академія банківської справи Національного банку України, 2007. http://essuir.sumdu.edu.ua/handle/123456789/61445.

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Однією з актуальних проблем сьогодення є, перш за все, визначення поняття податкової пільги, а також фіскальна ефективність пільгового оподаткування, тобто взаємозв’язок між рівнем надання пільг та темпами зростання надходжень податків; раціоналізація системи податкових пільг; оцінка їх обсягу і втрат бюджету, зумовлених їх наданням. У податковому законодавстві України, зокрема Закон України “Про систему оподаткування” не передбачає і не обґрунтовує нормативного визначення “податкова пільга”, така сама ситуація і у проекті податкового кодексу України.
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Jani, Pride. "Extending legal professional privilege to non-legal tax practitioners in South Africa: a comparative and constitutional perspective." Thesis, Rhodes University, 2011. http://hdl.handle.net/10962/d1001636.

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This study explains the differing rights of taxpayers, based on the nature of the profession of the tax adviser they consult. Those who utilize the services of tax attorneys can rely on the protection afforded by legal professional privilege whereas those who obtain their advice from non-legal advisers, such as accountants and other tax advisers, cannot claim the same protection. Legal professional privilege is a substantive right which should be extended to cover clients of non-legal tax advisers. The continued denial of the privilege to clients of nonlegal tax practitioners while it is avail
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Соловьева, Н. А. "Нужны ли государству налоговые льготы?" Thesis, Украинская академия банковского дела Национального банка Украины, 2010. http://essuir.sumdu.edu.ua/handle/123456789/62042.

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Налоговый кодекс РФ в статье 56 определил налоговые льготы как предоставляемые отдельным категориям налогоплательщиков предусмотренные законодательством о налогах и сборах преимущества по сравнению с другими налогоплательщиками, включая возможность не уплачивать налог либо уплачивать его в меньшем размере.
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Selvén, Sebastian. "In or out – the privilege of taxation : The half-shekel and the temple tax in the Talmud Yerushalmi." Thesis, Uppsala universitet, Gamla testamentets exegetik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-226109.

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Зайцев, Олександр Васильович, Александр Васильевич Зайцев, Oleksandr Vasylovych Zaitsev та А. О. Сема. "Іноземне інвестування економіки України". Thesis, Сумський державний університет, 2011. http://essuir.sumdu.edu.ua/handle/123456789/65341.

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У тезах студентського повідомлення розглядаються проблеми низького рівня надходження іноземних інвестицій в Україну.<br>В тезисах студенческого сообщения рассматриваются низкого уровня поступления иностранных инвестиций в Украину.<br>The thesis of the student's report addresses the problems of low level of inflow of foreign investments into Ukraine.
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Noirot, Renaud. "Les dates de naissance des créances." Thesis, Paris 5, 2013. http://www.theses.fr/2013PA05D016/document.

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C’est le droit des entreprises en difficulté qui a permis de mettre en évidence la complexité que pouvait revêtir la détermination de la date de naissance des créances. Or, celle-ci apparaît fondamentale en droit privé. Constituant le critère d’application de certains mécanismes juridiques, elle incarne l’existence de la créance et représente dès lors un enjeu pour toute règle de droit ayant celle-ci pour objet ou pour condition. Deux courants doctrinaux s’opposent, la thèse classique fixe la date de naissance au stade de la formation du contrat, tandis que des thèses modernes la fixent au sta
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Azevedo, Marcel Citro de. "Limitações constitucionais à cobrança de anuidades por conselhos de fiscalização profissional." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2016. http://hdl.handle.net/10183/148783.

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O autor aborda a conformidade das execuções fiscais de anuidades aos princípios do Devido Processo Legal e da Capacidade Contributiva, especialmente após o advento da Lei nº 12.514/2011, que alterou a definição do fato gerador da Contribuição devida aos Conselhos de Fiscalização Profissional. Valendo-se de pesquisa jurisprudencial sobre a forma como vêm sendo utilizados os meios para salvaguardar os créditos tributários, a presente dissertação questiona os parâmetros adotados para o deferimento de penhoras eletrônicas no âmbito destas execuções, considerando as peculiaridades da constituição d
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Radacal, François. "L'usage de zones à fiscalité privilégiée, un mode d'optimisation fiscale et de sauvegarde économique." Thesis, Paris 9, 2013. http://www.theses.fr/2013PA090030.

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Le terme de paradis fiscal est souvent employé dès lors qu’on aborde le thème des montages financiers utilisant une ou des sociétés offshore. Les spécialistes lui préfèrent celui de pays ou zone à fiscalité avantageuse ou privilégiée. Certaines personnes différencient deux catégories de territoires fiscalement favorables. L’expression « zone à fiscalité privilégiée » est souvent employée comme un euphémisme qui renvoie à des pays tels que la Belgique, l'Irlande, le Luxembourg, les Pays Bas, le Portugal, la Suisse, la Tunisie, Hong-Kong, la Malaisie, Singapour, notamment, alors que sont considé
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Шуліченко, Т. В., Т. В. Шуличенко та T. Shulichenko. "Механізм майнового оподаткування в Україні". Diss., Одеський національний економічний університет, 2012. http://dspace.oneu.edu.ua/jspui/handle/123456789/3933.

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Дисертаційна робота присвячена дослідженню функціонування механізму майнового оподаткування в Україні. Визначено, що, незважаючи на чисельні наукові доробки у сфері майнового оподаткування, існують певні розбіжності у понятійному апараті. Запропоновано визначення дефініцій «майно» і «нерухомість» як об’єкта оподаткування; «механізм майнового оподаткування», який представляє собою сукупність методів, прийомів, важелів, організаційно-інформаційного та законодавчого забезпечення, спрямованих на виконання завдань податкової політики у сфері майнового оподаткування; введено поняття «соціальна норма
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Books on the topic "Tax privilege"

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Green, Harry A. Utility personalty taxation: Parity or privilege? Tennessee Advisory Commission on Intergovernmental Relations, 1992.

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New Zealand. Law Commission. Tax and privilege: Legal professional privilege and the Commissioner of Inland Revenue's powers to obtain information. Law Commission, 2000.

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A, Campbell William. 1985 legislation affecting property and privilege license taxes. Institute of Government, the University of North Carolina at Chapel Hill, 1985.

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A, Campbell William. North Carolina city and county privilege license taxes. 5th ed. Institute of Government, University of North Carolina at Chapel Hill, 2000.

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A, Campbell William. North Carolina city and county privilege license taxes. 3rd ed. Institute of Government, University of North Carolina at Chapel Hill, 1990.

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A, Campbell William. North Carolina city and county privilege license taxes. 2nd ed. Institute of Government, University of North Carolina at Chapel Hill, 1989.

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A, Campbell William. North Carolina city and county privilege license taxes. 4th ed. Institute of Government, University of North Carolina at Chapel Hill, 1996.

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Kwass, Michael. Privilege and the politics of taxation in eighteenth-century France: Liberté, égalité, fiscalité. Cambridge University Press, 2000.

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Valentin, Hounsa Hounsou. Suretés et privilège du Trésor. V. Hounsa Hounsou, 1991.

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Gloria, Christian. Das steuerliche Verständigungsverfahren und das Recht auf diplomatischen Schutz: Zugleich ein Beitrag zur Lehre von der Auslegung der Doppelbesteuerungsabkommen. Duncker & Humblot, 1988.

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Book chapters on the topic "Tax privilege"

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Tullock, Gordon. "Rent Seeking and Tax Reform." In The Economics of Special Privilege and Rent Seeking. Springer Netherlands, 1989. http://dx.doi.org/10.1007/978-94-015-7813-4_9.

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Romein, Christel Annemieke. "Brittany: Pay d’États and Don Gratuit (1648–1652)." In Protecting the Fatherland: Lawsuits and Political Debates in Jülich, Hesse-Cassel and Brittany (1642-1655). Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-74240-9_6.

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AbstractI start this chapter by introducing the history of Brittany which was independent until 1492 when it became linked to France, and 1532 it became a French pays d’état. Brittany itself did not have any direct experiences with warfare during the mid-seventeenth century, and hence this chapter shows how a particularist province reacted to tax-requests, without the immediate threat of warfare. Nonetheless, taxation had to be paid in order to finance warfare with Spain and the Holy Roman Empire. Central to this chapter is how the nobility responded to these requests. The noblemen strove to u
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Ballenegger, Vivien. "Emergence and Expansion of the Swiss Tax Haven: The Tax Privileges for Rich Foreigners in the Canton of Vaud, 1840–1959." In Tax Evasion and Tax Havens since the Nineteenth Century. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-18119-1_3.

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Poloni, Alma. "Immigrati di lusso. Uomini d’affari forestieri e cittadinanza nelle maggiori città italiane nei decenni a cavallo tra Tre e Quattrocento." In Centro di Studi sulla Civiltà del Tardo Medioevo San Miniato. Firenze University Press, 2024. http://dx.doi.org/10.36253/979-12-215-0426-2.19.

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The author offers a contribution on the representation of citizenship in the major Italian cities in the decades between the fourteenth and fifteenth centuries based on a dense network of high-level relationships and without the burdens and fiscal pressures required in the formal one. Among those who received prestigious positions and often enjoyed privileges were rich businessmen, who tended to be reluctant to acquire citizenship due to the tax burdens that could arise from it.
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Heitmüller, Frederik. "Dealing with Treaty Shopping Across the Tax, Trade, and Investment Regimes." In Emerging Globalities and Civilizational Perspectives. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-69793-7_8.

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AbstractThe bilateral governance of a specific cross-border policy issue creates incentives for economic actors from less favoured countries to take advantage of rules that apply to actors from more favoured countries. This is the case across the international tax, trade, and investment regimes: In tax and investment regimes, multinational enterprises engage in treaty shopping to gain the advantage of a more favourable treaty that a country of destination of investment has signed with a third country. In the trade regime, traders may reroute goods through a third country to take advantage of a
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Moravec, Michelle. "Exceptionalism in Digital Humanities." In Disrupting the Digital Humanities. punctum books, 2018. https://doi.org/10.21983/p3.0230.1.12.

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In 2013 Diane Jakacki wondered “Is There Such a Thing as Digi-tal Exceptionalism” and concluded that digital humanists have “spent so long being on the outside, marginalized, trying to con-vince anyone who would listen that what we do matter and that it is meaningful scholarship; now people are paying attention. [...] We can’t quite shake that need to justify, to foreground, to compare, to privilege.”1 Digital exceptionalism is suffused with techno-optimism around what the digital can do and with the belief that the digital represents a marked, and presumably bet-ter, break with all that came
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Guzowski, Piotr. "Eastward Migration in European History: The Interplay of Economic and Environmental Opportunities." In Perspectives on Public Policy in Societal-Environmental Crises. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-94137-6_21.

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AbstractDuring the preindustrial era one of the major migration waves headed eastward to Eastern Europe, where scores of migrants, in their pursuit of happiness, hoped to fulfil their dreams, have their own farm or set up a company, achieve a higher social status, and benefit from religious freedom and tolerance. The first wave of migration was connected with German colonization and the establishment of settlements following the German law. The alluringly large expanses of “pristine” land, together with tax privileges and the prospects of relative autonomy, attracted scores of bold, enterprisi
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Chang, Edmond Y. "Playing as Making." In Disrupting the Digital Humanities. punctum books, 2018. https://doi.org/10.21983/p3.0230.1.22.

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Johanna Drucker in “Humanistic Theory and Digital Scholar-ship” articulates as a key transformation (and bone of conten-tion) in the variegated and interdisciplinary terrains of the digi-tal humanities, saying, I am trying to call for a next phase of digital humanities [that] synthesize method and theory into ways of doing as thinking. [...] The challenge is to shift humanistic study from attention to the effects of technology [...] to a humanistically informed theory of the making of technology.1But what does it mean to do, to make? And what sorts of do-ing and making are privileged over othe
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Faguer, Julien. "Statuts et propriété foncière dans l’Athènes des iiie et iie siècles av. J.-C. : la question de l’enktésis." In Statuts personnels et main-d’œuvre en Méditerranée hellénistique. Presses universitaires Blaise-Pascal, 2021. https://doi.org/10.4000/13wa4.

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L’abolition du métoikion, la taxe pesant sur les étrangers résidents à Athènes, au plus tard dans la seconde moitié du iiie siècle av. J.-C., n’a pas eu d’incidence sur l’accès des non-citoyens à la propriété foncière. Jusqu’au milieu du iie siècle av. J.-C., la cité a continué d’accorder à de rares étrangers privilégiés le droit d’acquérir une maison et, plus rarement, des terres sur le territoire civique (enktésis gês kai oikias), un privilège dérogatoire qui prouve par son existence même que la propriété foncière et le crédit hypothécaire restaient autrement interdits à la vaste majorité de
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Kientzler, Christopher, and George Gillham. "Privilege in tax disputes." In Law and Regulation of Tax Professionals. Bloomsbury Professional, 2021. http://dx.doi.org/10.5040/9781526506238.chapter-007.

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Conference papers on the topic "Tax privilege"

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Wen, Ching-Mei, Charles Foster, and Marianthi Ierapetritou. "Exploring Net-Zero Greenhouse Gas Emission Routes for Bio-Production of Triacetic Acid Lactone: An Evaluation through Techno-Economic Analysis and Life Cycle Assessment." In Foundations of Computer-Aided Process Design. PSE Press, 2024. http://dx.doi.org/10.69997/sct.182968.

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Triacetic acid lactone (TAL) is a bio-privileged molecule with potential as a chemical precursor, traditionally synthesized from petroleum. Current trends are shifting towards the use of renewable biomass or CO2-derived feedstocks to enhance sustainability. However, comprehensive studies on the techno-economic viability and carbon life cycle of such methods are limited. This study assesses TAL production from conventional glucose and a novel approach co-feeding Yarrowia lipolytica (YL) with glucose and formic acid (FA), aiming for a more cost-effective and eco-friendly process. We confront the
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Kelmere, Laila. "Protection of employees in insolvency proceedings." In 21st International Scientific Conference "Economic Science for Rural Development 2020". Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2020. http://dx.doi.org/10.22616/esrd.2020.53.010.

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When an enterprise becomes insolvent, it affects the partners (suppliers) of the company, the State and has a significant impact on the employees. The issue of the protection of workers' rights is one of the most important aspects in situations where the employer is declared insolvent. The country can develop its own employee protection system in case of company’s insolvency. In this article, based on the statistical data for the period 2003 – 2019, the author analyses the situation in Latvia. The aim of the study is to analyse the existing employee protection mechanism in Latvia, which the St
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Dixit, Sweta, Mohit Maurya, Neha Sharma, and Neha Zaidi. "Payments Process Privilege: Leveraging Fintech with TAM." In 2022 8th International Conference on Advanced Computing and Communication Systems (ICACCS). IEEE, 2022. http://dx.doi.org/10.1109/icaccs54159.2022.9785136.

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Repetuh, Elena. "Studiu comparativ a sistemului fiscal din Republica Moldova și Uniunea Europeană." In Simpozion Ştiinţific al Tinerilor Cercetători, Ediţia a 21-a. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/sstc.v2.56.

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The main source of the formation of any country's finances is its own taxes. They are the main source for directing economic development. Taxes occupy a central place in the state revenue system. Each state has its own tax system. As Moldova is a small and developing country, it has a unique system that differs from other European countries. Furthermore, with the recognition of the Republic of Moldova as a candidate country for accession to the European Union in June 2022, an interesting issue has arisen: how developed is the Republic of Moldova compared to the EU? In addition, to indicators s
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Tchanidze, Ketevan, Natela Tsiklashvili, and Zeinab Surmanidze. "Economic effect of short-term period tax benefits in mountainous parts of Georgia." In 21st International Scientific Conference "Economic Science for Rural Development 2020". Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2020. http://dx.doi.org/10.22616/esrd.2020.53.026.

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Migration processes of high mountains and population growth of cities have led to depopulation in mountainous regions, rising unemployment in the city and a had a decrease in agricultural products, ultimately provoke external migration processes. These problems are typical not only for Georgia but also for the postSoviet countries and are relevant in the global context. The purpose of the study was to identify and analyse the effects of the short-term tax privileges for the mountainous regions of Georgia. The paper is dedicated to research and quantitative analysis of the impact of tax and soc
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Kaplanhan, Fatih, and Cem Korkut. "Distribution of Tax Revenue of Central Government to Local Governments: Glocalization." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.01127.

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Main questions of this study are “How much autonomy?” and “Has autonomy take to feudalism?” Although the resolution of issue according to effective, efficient, rational and fair principles about the income distribution between the central administration and the municipalities is a precondition of permanent and efficient services of local governments.This study aims to identify regional goverments tasks and improve services of central governments with taxes (VAT) distirbution method. We also aim to increase taxes that are collected from regional governments with the method of glocalization. In
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Rong, Guan, Tang Zhuo, and Li Ken-Li. "A DNA-based supercomputing for privilege query in hybrid role hierarchy." In 2009 Fourth International Conference on Bio-Inspired Computing (BIC-TA). IEEE, 2009. http://dx.doi.org/10.1109/bicta.2009.5338165.

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Zhu, Xianghui, Peng Du, Shuo Shao, et al. "A Feature-Based Coalition Game Framework with Privileged Knowledge Transfer for User-tag Profile Modeling." In KDD '23: The 29th ACM SIGKDD Conference on Knowledge Discovery and Data Mining. ACM, 2023. http://dx.doi.org/10.1145/3580305.3599761.

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Mulyaningsih, Dr Hendrati Dwi, and Santi Rahmawati, MSM. "Book of Abstract Conference Proceeding 10th International Conference on Interdisciplinary Research on Education, Economic Studies, Business and Social Science (10th RESBUS)." In 10th International Conference on Interdisciplinary Research on Education, Economic Studies, Business and Social Science (10th RESBUS). Yayasan Sinergi Riset dan Edukasi, 2025. https://doi.org/10.31098/10thresbus.

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Distinguished Participants and Guest, Excellencies, Ladies, and Gentlemen Good morning, esteemed guests, respected attendees, and beloved members of our community. It is with great pleasure that I extend a warm welcome to each and every one of you on this special occasion. Today marks a significant milestone in our shared journey as we gather for "The 10th International Conference on Interdisciplinary Research on Education, Economic Studies, Business and Social Science (10th RESBUS)" hosted by Research Synergy Foundation. I am deeply honored to address you all as we embark on this remarkable e
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Rodríguez Jiménez, Antonio. "Memoria de ciudades del mundo a través de los poetas en Cuadernos del sur: desde los restos arqueológicos a las reconstrucciones virtuales y reales." In International Conference Virtual City and Territory. Centre de Política de Sòl i Valoracions, 2014. http://dx.doi.org/10.5821/ctv.8018.

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Una visión más lírica que histórica permitirá sostener diferentes miradas sobre ciudades&#x0D; emblemáticas del mundo en un entorno evolutivo: desde su esplendor hasta su destrucción,&#x0D; descubrimiento de sus restos y recuperación. El tema gira en torno a ¿cómo ven los poetas el&#x0D; entorno urbano de las ciudades? ¿Cómo veían los creadores de hace varios siglos una ciudad&#x0D; emblemática y cómo la ven en la actualidad? ¿Cómo afectan las nuevas tecnologías a esas&#x0D; ciudades especiales y de qué manera puede proteger un género tan débil y tan fuerte como es&#x0D; la poesía a las ciudad
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Reports on the topic "Tax privilege"

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Wright, Thomas, and Gabriel Zucman. The Exorbitant Tax Privilege. National Bureau of Economic Research, 2018. http://dx.doi.org/10.3386/w24983.

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Aguilar Sánchez, John Fabio, Diana Patricia Neisa López, Juan Carlos Ávila Morales, et al. Huichyká: Ciencias y saberes para compartir. Núm. 1 (2024). Universidad Militar Nueva Granada, 2024. http://dx.doi.org/10.18359/cienab7485.

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Para la Universidad Militar Nueva Granada, en cabeza de la Vicerrectoría de Investigaciones y la División Editorial Neogranadina, es un honor presentarles la primera edición de la revista Huichyká, una publicación de ciencia abierta que nace con la misión de democratizar el conocimiento y hacer accesibles investigaciones científicas interesantes de diversos temas, a un público amplio y diverso. El nombre de huichyká proviene de una palabra de origen muisca-chibcha que significa —entre otras acepciones— conocimiento. Tomando este término como nombre, se busca rendir un homenaje a la variada div
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