Academic literature on the topic 'The mechanism of indirect taxation'

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Journal articles on the topic "The mechanism of indirect taxation"

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DEMIANYSHYN, Vasyl. "TAX MECHANISM OF BUDGET REVENUES FORMATION: THE CONCEPTUAL FOUNDATIONS OF THEORY AND MODERNIZATION TRENDS." WORLD OF FINANCE, no. 2(51) (2017): 84–96. http://dx.doi.org/10.35774/sf2017.02.084.

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Introduction. In Ukraine there is no fundamental theoretical and practical research of tax mechanism. The mechanism's great importance for both financial theory and practice together with the existence of deficiencies and problems determine the relevance of research topic. Purpose. Evaluation of theoretical and practical principles of tax mechanism, developing recommendations for its improvement. Results. The research shows the essence of tax mechanism and approaches to its treatment in the broad and narrow sense, particularly as a set of techniques and methods by which the government using ta
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Poernomo, Yosafat Cornelius, and Ferry Irawan. "ANALISIS PENYELESAIAN ISU PEMAJAKAN EKONOMI DIGITAL: STUDI KASUS GOOGLE ASIA PACIFIC Pte Ltd." Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi 17, no. 02 (2022): 133–50. http://dx.doi.org/10.35449/jemasi.v17i02.415.

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Digitalization raises taxation issues for the market jurisdiction authority including Indonesia, both on the aspect of direct taxation and indirect taxation, due to the capability of the digital multinational entities (MNEs) to avoid physical presence to exercise a transaction with the customer in the market jurisdiction. In terms of indirect taxation, issues raised by Google Asia Pacific Pte Ltd (Singapore) related to the business to customer (B2C) model on service and intangible transactions to the consument in Indonesia, especially the nonregistered taxable business consument (nonPKP). In g
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Nayaka, Basavanagouda, and V. P. Panduranga. "Analysis of Impact of Goods and Services Tax on Indirect Taxes of Karnataka State." Indian Economic Journal 67, no. 1-2 (2019): 117–27. http://dx.doi.org/10.1177/0019466220941665.

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Socio-economic development of a country depends on the effectiveness of its taxation system. Taxation policies of many countries are undergoing significant change in the winds of globalisation. To cope up with the emerging challenges of globalisation and digitalisation, the taxation policy needs to adapt to reduce the burden on taxpayers and increase the tax base. India has undergone many tax reforms since independence to make the taxation system comprehensive, unique, transparent, simple and broad based. Towards achieving the said objectives, India took the milestone step to introduce Goods a
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Nguyen, Anh D. M., Luisanna Onnis, and Raffaele Rossi. "The Macroeconomic Effects of Income and Consumption Tax Changes." American Economic Journal: Economic Policy 13, no. 2 (2021): 439–66. http://dx.doi.org/10.1257/pol.20170241.

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This paper estimates the effects of exogenous changes in income and consumption taxes. The tax shocks are proxied with a narrative account of tax liability changes in the United Kingdom. Income tax cuts have large effects on GDP, private consumption, and investment. The effects of consumption tax cuts are modest and not statistically significant on GDP and its components. Shifting the burden of taxation from income to consumption is expansionary. Consistent with conventional public finance theories, these results indicate that it is crucial to distinguish between direct and indirect taxation w
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Makarova, Natalya Vladimirovna. "The role of tax policy in encouraging a healthy lifestyle of the population." Налоги и налогообложение, no. 3 (March 2021): 73–85. http://dx.doi.org/10.7256/2454-065x.2021.3.35421.

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The relevance of this research is defined by the ongoing worldwide negative trends related to the spread of infectious diseases, which require the development and adoption of complex preventive measures, including tax policy. The subject of this research of the use of tax instruments within the framework of the policy of encouraging a healthy lifestyle of the population. The author explores the methods of indirect taxation of “harmful” food products, summarizes foreign and historical experience in implementation of disincentive tax measures: imposition of tax on high sugar
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Voronkova, Olena. "Current state and perspectives of tax regulation of insurance activities in Ukraine." University Economic Bulletin, no. 42 (June 19, 2019): 164–71. http://dx.doi.org/10.31470/2306-546x-2019-42-164-171.

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Taxation is one of the most effective instruments of governmental regulation during periods of economic crises and social instability. Tax regulation is an important mean of indirect state influence state on different aspects of social and economic development and taxpayers’ activities and can act as a stimulating and restraining influence on insurance activity through taxation of its financial results. The effectiveness of such influence is indirectly, through positive or negative changes in the performance of insurance activity indicators. The vector of change of these indicators should corr
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Holovko, Oleksandr, Tetyana Kaganovska, and Galina Rossіhіna. "IMPROVING THE MECHANISM OF COLLECTING CERTAIN TAXES IN UKRAINE AS MEASURES FOR THE EUROPEAN MODERNIZATION: LEGAL ASPECT." Baltic Journal of Economic Studies 4, no. 5 (2019): 46. http://dx.doi.org/10.30525/2256-0742/2018-4-5-46-52.

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The aim of the article is to study the methodological and theoretical principles of improving the legal regulation of the taxation system in Ukraine in the European integration context. Determination of the doctrinal basis for the implementation of the tax function of the state and its legal consolidation from the standpoint of the fundamental principles of the law allows carrying out a comparative legal analysis of taxation in the developed countries of Europe and the world (particularly indirect one). Methodology. The research is based on the theoretical and legal substantiation of the socia
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Sliusar, Svitlana. "Value-added tax and its place in the indirect tax system." University Economic Bulletin, no. 51 (December 21, 2021): 136–40. http://dx.doi.org/10.31470/2306-546x-2021-51-136-140.

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The subject of research is value added tax. The purpose of the article. The purpose of the study is the mechanism of VAT functioning in Ukraine and development of proposals for its administration taking into account integration processes in Ukraine. The methodological basis of the study is general scientific and special methods of scientific knowledge: systematic approach, structuring, analysis and synthesis. Results of work. Today, one of the main economic problems in Ukraine is the improvement of the tax system in general and the tax system in particular. Improving taxation with value-added
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Lazzari, Eduardo. "Policy drift in ideologically heterogeneous governments: tax policy in Latin America." Revista de Administração Pública 56, no. 1 (2022): 23–46. http://dx.doi.org/10.1590/0034-761220210132.

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Abstract The relation between taxation and partisanship is a widely studied topic in Political Science. However, previous works have provided conflicting findings without clarifying which parties are most prone to progressive taxation. These studies also did not consider one distinctive feature of Latin American politics: coalition governments. Using the level of direct tax collection as a proxy for progressive taxation and panel data of Latin American countries since 1990, we investigate how progressive taxes vary across a scale of ideology observed in the executive branch along with the ideo
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SIDOROVA, Elena Yu, and Aleksei A. ARTEM'EV. "The customs procedure of duty-free trade: Methodological problems of indirect taxation and solutions." Finance and Credit 27, no. 6 (2021): 1270–91. http://dx.doi.org/10.24891/fc.27.6.1270.

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Subject. The article discusses customs payments made as part of sale and purchase deals for imported goods passing the duty-free trade customs clearance procedure. Objectives. We study methodological aspects of indirect taxation in the sale of goods passing the duty-free trade customs clearance procedure, and determine economically reasonable consequences in common situations. Methods. We use the graphic method, methods of comparison and observation to prove the reasonableness, reliability of methodological provisions and provide our reasoning on economically correct tax implications of indire
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Dissertations / Theses on the topic "The mechanism of indirect taxation"

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Жуковський, Ю. О. "Механізм непрямого оподаткування в Україні". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12718.

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У роботі розглядаються теоретичні засади непрямого оподаткування, розкривається сутнісна характеристика податків та їх елементи, традиційні та сучасні ознаки типізації непрямого оподаткування, інформаційно-аналітичне забезпечення функціонування непрямих податків. Проаналізовано практику і проблематику функціонування механізму непрямого оподаткування в Україні. Проведено аналіз непрямих податків з позиції виконання ними фіскальної та регулюючої функцій. Досліджено зарубіжний досвід здійснення податкового контролю за справлянням непрямих податків та запропоновано шляхи удосконалення механізму не
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Refaqat, Saadia. "Social incidence of indirect taxation in Pakistan (1990-2001)." Thesis, University of Bath, 2008. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.512252.

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This study aims at measuring the social incidence of indirect taxes in Pakistan as a result of the tax reform process specifically carried out in the area of indirect taxes (1990-2001). The intention is to analyze how indirect tax reform reflects the policy objectives particularly in the light of equity and distributional considerations envisaged in the tax reform strategy. Whilst one aim is to reflect on the aggregate indirect tax incidence overtime at the national as well as the urban/rural level, the second objective is to provide a high level of disaggregation of incidence picture in order
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Thurneysen, Bastian. "Taxation of Offshore Indirect Transfers (OIT) in developing countries." Master's thesis, Faculty of Law, 2020. http://hdl.handle.net/11427/32373.

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In a world of globalized capital, individuals, companies, individuals, and nations, often benefit from investment opportunities in which capital is free to flow across borders and jurisdictions with limited restrictions. Foreign direct investment in developing nations is certainly one of the perceived benefits of this milieu in which capital is liberalized, as it often provides critical funds for resource extraction, industrial growth or increased agricultural output, and, supposedly, an overall influx of positive development potential (Rixen, 2015: 325). Indeed, many developing nations work v
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Rebello, Dustin Wade. "The financial impact of direct and indirect taxes on a company in Business Rescue." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/22837.

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Companies form the backbone of the South African economy and contribute significantly to the tax revenue of the country through both direct and indirect taxes. As a result of the 2007/2008 financial crisis businesses, especially private companies, have been under increasing financial pressure with many companies finally being liquidated as a result of these financial pressures. In 2011, as a means to aid financially distressed companies, the government introduced the concept of Business Rescue ("BR") into law through Chapter 6 of the Companies Act, No 71. of 2008 ("Companies Act"). Despite thi
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Nikolaou, Agelike. "Estimation of AIDS demand systems for Greece, with applications to the welfare effects of the EEC harmonisation of alcohol and tobacco taxes." Thesis, Birkbeck (University of London), 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.297218.

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Shay, Gemma. "The anti-tumour effect of bisphosphonates : a direct or indirect mechanism?" Thesis, University of Aberdeen, 2011. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=186676.

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Nitrogen-containing bisphosphonates (N-BPs) are the standard treatment in cancerassociated bone disease due to their ability to inhibit osteoclast-mediated resorption. However, beyond their anti-resorpitive activity there is increasing evidence from preclinical studies to demonstrate that N-BPs can also have an anti-tumour effect, although the mechanism is still unclear. In vitro studies suggest that anti-tumour effects may be due to direct effects on tumour cells (by inhibiting protein prenylation) or via indirect effects on other cell types. The studies described in this thesis sought to ans
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Ritchie, Monique Adrienne. "International apportionment mechanisms for VAT inputs - Is the turnover basis the best mechanism for all retail industries in South Africa?" Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15746.

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Apportionment of input VAT and the mechanisms used to calculate apportionment have been a challenging issue since the inception of the Value-Added Tax Act No. 89 of 1991 in South Africa. This requirement to apportion input VAT has particular relevance to the retail industry due to the increase in the extension of credit which results in the receipt of taxable supplies (ordinary sales) and exempt supplies (interest income). As retailers are therefore making mixed supplies, they are required to apportion the input VAT paid on expenses. At present the standard method for input VAT apportionment i
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Brooks, Miki. "The long arm provisions of capital gain tax: An analysis of the capital gains tax consequences on the indirect disposal of immovable property by non-residents in selected African Countries." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/22990.

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A non-resident who disposes of a direct interest in immovable property or an indirect interest in immovable property through the disposal of shares may be subject to capital gains tax in the country in which the immovable property is situated. Certain African countries were selected and the capital gains tax consequences on disposal of such property were determined by analysing the domestic tax legislation of the country in which the property is situated. In addition, the effect of any applicable double tax agreement ('DTA') to such disposals was considered. In certain countries - such as Ango
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Flores, Benavides Rodrigo. "The Indirect Tax Credit in Domestic Legislation and in the Agreements to Avoid Double Taxation Subscribed by Peru." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118169.

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In the first section of the article, the two types of international double taxation, as well as the main mechanisms for its elimination, are reviewed. Subsequently, is analyzed the indirect tax credit in Peruvian tax law. The main section is devoted to the indirect tax credit set forth in the tax treaties concluded by Peru, including its practical application and the relation between such treaties and domestic legislation.<br>En las primeras secciones del artículo se revisan los dos tipos de doble imposición internacional, así como los principales mecanismos para su eliminación. Más adelante s
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Podhaizer, Elizabeth. "A direct and indirect mechanism for CCR5 in morphine and HIV-1 mediated neurodegeneration." VCU Scholars Compass, 2014. http://scholarscompass.vcu.edu/etd/3402.

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A DIRECT AND INDIRECT MECHANISM FOR CCR5 IN OPIOID AND HIV-1 MEDIATED NEURODEGENERATION By Elizabeth M. Podhaizer, Ph.D. A dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy at Virginia Commonwealth University. Virginia Commonwealth University, 2014 Major Director: Kurt F. Hauser, Ph.D., Professor of Pharmacology & Toxicology Human immunodeficiency virus (HIV)-1 infection currently affects over 34 million people worldwide, and despite the use of cART, the prevalence of HIV-1 associated neurocognitive impairments (HAND) has not declined. A
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Books on the topic "The mechanism of indirect taxation"

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Limited, CCH Asia Pte. ASEAN indirect taxes. CCH, a Wolters Kluwer Business, 2013.

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Due, John Fitzgerald. Indirect taxation in developing economies. Johns Hopkins University Press, 1988.

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Golosov, Mikhail. Optimal indirect and capital taxation. Federal Reserve Bank of Minneapolis, Research Dept., 2001.

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Creedy, John. Indirect taxes in New Zealand. Institute of Policy Studies, School of Government, Victoria University of Wellington, 2006.

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Modelling indirect taxes and tax reform. Edward Elgar, 1999.

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Madden, David. Indirect tax reform in Ireland. Central Bank of Ireland, 1989.

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Kuznet︠s︡ov, Nikolaĭ Gennadʹevich. Razvitie kosvennogo nalogooblozhenii︠a︡ v Rossii. Pegas, 2002.

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Datey, V. S. Taxmann's indirect taxes: Law & practice. 2nd ed. Taxmann Publications, 2008.

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Rajemison, Harivelo. Incidence des taxes indirectes à Madagascar: Estimations mises à jour en utilisant le tableau entrée-sortie. Repoblikan'i Madagasikara, Institut national de la statistique, 2003.

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Great Britain. H.M. Customs and Excise. Protecting indirect tax revenues. H.M.S.O., 2002.

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Book chapters on the topic "The mechanism of indirect taxation"

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Goel, Sandeep. "Indirect taxation." In Finance for Non-Finance People. Routledge India, 2019. http://dx.doi.org/10.4324/9780429196669-26.

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Riccardi, Lorenzo. "Indirect Taxation." In Introduction to Chinese Fiscal System. Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-8561-1_5.

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Shome, Parthasarathi. "Indirect Taxation Prior to GST: India Case Study." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_23.

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Lawson, James A. "‘On the Policy Of Direct or Indirect Taxation’." In Irish Political Economy. Routledge, 2021. http://dx.doi.org/10.4324/9781003100881-4.

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Bhat, P. V., Nagesh Shastri, H. L. Ravindra, Sunita P. Bennur, and Suresh C. Meti. "Transforming the Ambit of Indirect Taxation through Technology." In Citizen Empowerment through Digital Transformation in Government. Chapman and Hall/CRC, 2021. http://dx.doi.org/10.1201/9781003111351-13.

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Fossati, Amedeo, Barbara Cavalletti, and Alberto Pench. "From Personal to Indirect Taxation: A General Equilibrium Approach." In Design and Reform of Taxation Policy. Springer Netherlands, 1993. http://dx.doi.org/10.1007/978-94-015-7965-0_5.

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Canas, José A. "Size of Earthquakes in Southern Mexico from Indirect Methods." In Source Mechanism and Seismotectonics. Birkhäuser Basel, 1991. http://dx.doi.org/10.1007/978-3-0348-8654-3_9.

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Miyake, Hitoshi. "Resonance Model of the Indirect Flight Mechanism." In Bio-mechanisms of Swimming and Flying. Springer Japan, 2004. http://dx.doi.org/10.1007/978-4-431-53951-3_4.

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Aujean, Michel, and Ken Lennan. "The Community Internal Market: Direct and Indirect Taxation Issues." In Tax Harmonization and Financial Liberalization in Europe. Palgrave Macmillan UK, 1992. http://dx.doi.org/10.1007/978-1-349-22008-3_2.

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Sellen, Charles. "Philanthropy as a self-taxation mechanism with happy outcomes." In The Routledge Handbook of Taxation and Philanthropy. Routledge, 2021. http://dx.doi.org/10.4324/9781003139201-20.

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Conference papers on the topic "The mechanism of indirect taxation"

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Çelik, Sabahat Binnur. "Turkey's Direct and Indirect Taxation Policy in terms of Tax Justice." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01564.

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Public finance is a branch of science which examines the activities' economic and finance aspects of the public sector. Public finance has three main objectives such as keeping the economy in balance, providing justice in the distribution of income and providing the economic development / growth. State has to create and apply some finance and economic policies according to those objectives.&#x0D; State can use mainly three tools which are public incomes (mostly taxes), public expenditures and public debt for to keep and to protect the economy in balance. While keeping and protecting the econom
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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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Sidorova, Elena. "The impact of development of contractual relationship’s complex models of TNCs on country’s indirect taxation." In Proceedings of the International Scientific-Practical Conference “Business Cooperation as a Resource of Sustainable Economic Development and Investment Attraction” (ISPCBC 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/ispcbc-19.2019.107.

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Lin, Tien-Sheng, I.-Ming Tsai, and Sy-Yen Kuo. "Quantum Transmission Integrity Mechanism for Indirect Communication." In 2009 Proceedings of 18th International Conference on Computer Communications and Networks - ICCCN 2009. IEEE, 2009. http://dx.doi.org/10.1109/icccn.2009.5235303.

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Wei, Liu, and Chaoming Du. "Research on China's E-Commerce Taxation Based on the Principal-Agent Mechanism." In 2009 International Conference on E-Business and Information System Security (EBISS). IEEE, 2009. http://dx.doi.org/10.1109/ebiss.2009.5138041.

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Kurihara, Satoshi, Kensuke Fukuda, Shinya Sato, and Toshiharu Sugawara. "Multi-Agent Coordination Mechanism Based on Indirect Interaction." In 21st International Conference on Advanced Information Networking and Applications Workshops (AINAW'07). IEEE, 2007. http://dx.doi.org/10.1109/ainaw.2007.259.

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O’Brien, Jeffrey D., and Matthias Ihme. "Species Dependency of the Compositional Indirect Noise Mechanism." In ASME Turbo Expo 2017: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/gt2017-63076.

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Indirect combustion noise is a growing concern for aviation engine designers. It is typically associated with the distortion of “hot spots” (entropy structures) and vortical structures that generate excess noise as they are convected by an accelerating mean flow. Recently, it has been shown theoretically that fluctuations in a gas’s chemical composition can act as an additional source of indirect noise in aviation engines. This work examines this composition noise mechanism, focusing on the underlying chemical effects that drive this source of indirect noise. Since the mechanism has yet to be
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Watanabe, Shingo, Akihiro Chiyonobu, and Toshinori Sato. "Indirect Tag Search Mechanism for Instruction Window Energy Reduction." In 7th IEEE International Conference on Computer and Information Technology (CIT 2007). IEEE, 2007. http://dx.doi.org/10.1109/cit.2007.98.

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Селеверстова, Ирина Валериевна, Александр Сергеевич Каменский, Михаил Александрович Гапоненко, and Роман Юрьевич Кукин. "ADJUSTMENT OF THE TAXATION MECHANISM TO STIMULATE DEVELOPMENT OF THE RESEARCH AND DEVELOPMENT SECTOR." In Современные методы и инновации в науке: сборник избранных статей Всероссийской (национальной) научной конференции (Санкт-Петербург, Декабрь 2020). Crossref, 2020. http://dx.doi.org/10.37539/smin312.2020.15.89.003.

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Роль налоговой системы в поддержке инновационной активности заключается в создании условий для спроса на инновационную продукцию. С целью совершенствования налогового законодательства в данной области предлагается изменить условия применения коэффициента 1,5 к расходам на НИОКР. The role of the tax system in supporting innovative activity is to create conditions for demand for innovative products. In order to improve tax legislation in this area, it is proposed to change the conditions for applying the coefficient 1.5 to R&amp;D expenditures.
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Landa, R., D. Griffin, R. G. Clegg, E. Mykoniati, and M. Rio. "A Sybilproof Indirect Reciprocity Mechanism for Peer-to-Peer Networks." In 2009 Proceedings IEEE INFOCOM. IEEE, 2009. http://dx.doi.org/10.1109/infcom.2009.5061938.

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Reports on the topic "The mechanism of indirect taxation"

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Adu-Ababio, Kwabena, Jukka Pirttilä, Pia Rattenhuber, and Toon Vanheukelom. Integration of indirect taxation to GHAMOD. UNU-WIDER, 2021. http://dx.doi.org/10.35188/unu-wider/wtn/2021-12.

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Knittel, Christopher, and Ryan Sandler. The Welfare Impact of Indirect Pigouvian Taxation: Evidence from Transportation. National Bureau of Economic Research, 2013. http://dx.doi.org/10.3386/w18849.

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Garriga, Carlos, and Fernando Sanchez Losada. Indirect Taxation and the Welfare Effects of Altruism on the Optimal Fiscal Policy. Federal Reserve Bank of St. Louis, 2009. http://dx.doi.org/10.20955/wp.2009.047.

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MYLNIKOVA, L. A. THE ROLE AND REGULATORY SIGNIFICANCE OF THE PERSONAL INCOME TAX. Science and Innovation Center Publishing House, 2022. http://dx.doi.org/10.12731/2070-7568-2022-11-2-3-21-26.

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The article examines the role of taxation of individuals as the most important tool of social policy implemented by the state in order to reduce the level of stratification among various segments of the population and to solve the problem of substantiating the necessity and content of the gradual reform of the current taxation mechanism in Russia. The current state of the economy and society determines the need to develop an adequate mechanism for the application of personal income tax.
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Roantree, Barra, Karina Doorley, Theano Kakoulidou, and Seamus O'Malley. Budget 2022. ESRI, 2021. http://dx.doi.org/10.26504/qec2021win_sa_roantree.

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This Article outlines and assesses changes to the tax and welfare system announced as part of Budget 2022. It first looks at the main taxation measures announced before turning to employment, education and social welfare supports. It then considers the effect of the package of measures as a whole on the incomes of households using representative survey data from the Survey of Incomes and Living Conditions run on SWITCH – the ESRI’s tax and benefit microsimulation model – and ITSim – an indirect tax microsimulation model developed jointly by the ESRI and the Department of Finance. The Article c
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Wicker, Louise, Ilan Shomer, and Uzi Merin. Membrane Processing of Citrus Extracts: Effects on Pectinesterase Activity and Cloud Stability. United States Department of Agriculture, 1993. http://dx.doi.org/10.32747/1993.7568754.bard.

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The U.S. team studied the role of cations and pH on thermolabile (TL-PE) and thermostable (TS-PE), permeation in ultrafiltration (UF) membranes, affinity to ion exchange membranes, mechanism of cation and pH activation, and effect on PE stability. An optimum pH and cation concentration exists for activity and UF permeation, which is specific for each cation type. Incomplete release of PE from a pectin complex resulted in low PE binding to cationic and anionic membranes. Incubation of PE at low pH increases the surface hydrophobicity, especially TL-PE, but the secondary structure of TL-PE is no
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Mascagni, Giulia, Roel Dom, and Fabrizio Santoro. The VAT in Practice: Equity, Enforcement and Complexity. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.002.

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The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ – based on opposed incentives for buyers and sellers, and because of the paper trail it creates. Being a rather sophisticated tax, however, the VAT is complex to administer and costly to comply with, especially in lower-income countries. This paper takes a closer look at how the VAT system functions in practice in Rwanda. Using a mixed-methods approach, which combines qualita
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Prusky, Dov, Noel Keen, and John Browse. Modulation of the synthesis of the main preformed antifungal compound as abasis for the prevention of postharvest disease of C. gloeosporioides in avocado fruits. United States Department of Agriculture, 2001. http://dx.doi.org/10.32747/2001.7575273.bard.

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The most important pathological factor limiting fruit life after harvest in subtropical fruits are quiescent infections of anthracnose caused by Colletotrichum gloeosporioides. Prusky and Keen elucidated the mechanism of resistance in avocado fruits to quiescent infections of C. gloeosporioides and determined that the major biocide involved is the preformed compound,1-acetoxy-2-hydroxy-4-oxo-heneicosa-13, 15 diene. Two possibilities exist for maintaining fungitoxic levels of antifungal compounds in the tissue of ripening fruits: (i). Prevention of catabolism (ii). Induction of synthesis. Previ
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