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Journal articles on the topic 'Unitary tax'

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Published: 4 June 2021

Last updated: 19 February 2022

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1

Segal, Mark A. "The Unitary Tax Reconsidered." Journal of Applied Business Research (JABR) 10, no. 3 (2011): 1. http://dx.doi.org/10.19030/jabr.v10i3.5917.

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<span>How to determine the amount of income of essentially integrated multi-jurisdictional business entities that should be taxable by a particular state constitutes one of the most persistent issues in the state tax area. The need to resolve this issue is critical in light of states fiscal needs and the growing interdependence of the global economy. Unitary taxation constitutes a frequently employed approach to the issue. Unitary taxation, particularly its common variant of worldwide formula apportionment, has generated considerable controversy with regard to the appropriateness of its

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Grazzini, Lisa, and Alessandro Petretto. "Tax Competition between Unitary and Federal Countries." Economics of Governance 8, no. 1 (2006): 17–36. http://dx.doi.org/10.1007/s10101-006-0012-1.

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Foran, Nancy, and Dahli Gray. "THE EVOLUTION OF THE UNITARY TAX APPORTIONMENT METHOD." Accounting Historians Journal 15, no. 1 (1988): 65–87. http://dx.doi.org/10.2308/0148-4184.15.1.65.

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Taxpayers and taxing jurisdictions are, by definition and motivation, opposing forces and, therefore, in continual conflict. Taxpayers strive to minimize their tax liabilities while taxing jurisdictions seek ways to maximize their tax revenues. The unitary tax apportionment method was conceived by taxing jurisdictions as a method to prevent taxpayers from avoiding their fair share of the tax burden. The method evolved from a fairly insignificant procedure for the assessment of local property taxes to a very controversial means of apportioning the worldwide income of multinational corporate gro

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Williams, Michael G., Charles W. Swenson, and Terry L. Lease. "Effects of Unitary vs. Nonunitary State Income Taxes on Interstate Resource Allocation: Some Analytical and Simulation Results." Journal of the American Taxation Association 23, no. 1 (2001): 39–60. http://dx.doi.org/10.2308/jata.2001.23.1.39.

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This study examines the optimal location choice decisions of a two-state firm in response to changing state corporate income tax rates and tax structures. Because the firm can engineer its tax liability by manipulating between-state location of sales, property, and payroll, changes in relative state tax rates should result in the firm making such location changes. Results of a model firm simulation, examining various combinations of state tax rates and unitary vs. nonunitary tax structures, found that the firm would make interstate resource changes to minimize company-wide state income taxes.

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Gupta, Sanjay, and Mary Ann Hofmann. "The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures." Journal of the American Taxation Association 25, s-1 (2003): 1–25. http://dx.doi.org/10.2308/jata.2003.25.s-1.1.

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This study examines how variations in states' corporate income tax regimes affect new capital investment by business. Using U.S. state-aggregated data from 1983 to 1996, we find in pooled and fixed-effects regressions that new capital expenditures by corporations in the manufacturing sector are decreasing in the income tax burden on property (measured as the product of the statutory tax rate and the property factor weight), and increasing at a decreasing rate in investment-related tax incentives. The effect of the income tax burden on property is more pronounced for states mandating unitary ta

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Viegas, Miguel, and António Dias. "Country-by-Country Reporting: A Step Towards Unitary Taxation?" Intereconomics 56, no. 3 (2021): 167–73. http://dx.doi.org/10.1007/s10272-021-0974-9.

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AbstractMultinational companies are now obliged to deliver an annual report to the tax authorities with information disaggregated by country (country-by-country reporting) in order to show where the assets and workers are allocated, how profits are distributed and to whom taxes are paid. Unfortunately, these reports are not made public in the European Union, thus preventing public scrutiny about the strategies used by multinational companies to displace profits to tax havens. This article applies the Unitary Taxation regime proposed by the European Commission to US multinational companies. The

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Opreţ, Laura-Anca, Florin Marius Turcaş, Florin-Cornel Dumiter, and Petre Brezeanu. "Tax evasion between fraud and legality." Studia Universitatis „Vasile Goldis” Arad – Economics Series 27, no. 4 (2017): 1–11. http://dx.doi.org/10.1515/sues-2017-0013.

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Abstract This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework. Accounting information might mirror erroneously in a certain measure the micro to macroeconomic tendency of fraud by showing a gross image of available resources. It is of the utmost importance to become fully aware of causes for illicit practices, ways to fight any fraud attempts and to evaluate the accounting mechanism that both creates and identifies tax evasion.

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Wilde, James A., and Charles E. McLure. "The State Corporation Income Tax: Issues in Worldwide Unitary Combination." Southern Economic Journal 52, no. 1 (1985): 306. http://dx.doi.org/10.2307/1058944.

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Hybka, Małgorzata Magdalena. "Allocating tax revenue to sub-central government levels: lessons from Germany and Poland." Equilibrium 11, no. 4 (2016): 689. http://dx.doi.org/10.12775/equil.2016.031.

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Tax sharing arrangements provide considerable financial resources to sub-central government levels. This statement is true both for unitary and federal states although tax revenue sharing mechanisms differ significantly across countries. The basic aim of this article is to compare the mechanisms adopted in Germany and in Poland. It assesses the degree of tax autonomy granted to sub-central government levels in the countries analysed, overviews the principles of apportionment of joint (shared) taxes and presents statistics on tax revenue composition of sub-central government levels.

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Liebert, Nicola. "Steuerwettbewerb ein Ende setzen." PROKLA. Zeitschrift für kritische Sozialwissenschaft 39, no. 154 (2009): 65–82. http://dx.doi.org/10.32387/prokla.v39i154.442.

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The global mobility of capital and the availability of tax havens enable multinational corporations and wealthy individuals to escape tax payments due in their home countries. Most states react by shifting more of the tax burden onto labour and consumption, while lowering corporate tax rates in an effort to remain internationally competitive, thereby creating a tax system that is both inequitable and socially and economically unsustainable. However, there is scant evidence that lower taxes on capital in fact contribute to higher investment, but they do lead to profit shifting for the purpose o

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Gupta, Sanjay, and Daniel P. Lynch. "The Effects of Changes in State Tax Enforcement on Corporate Income Tax Collections." Journal of the American Taxation Association 38, no. 1 (2015): 125–43. http://dx.doi.org/10.2308/atax-51301.

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ABSTRACT Using a new hand-collected database on state department of revenue (DOR) expenditures, this study examines the association between changes in state corporate tax enforcement expenditures and state-level tax collections during the 2000–2008 time period. The results, after addressing endogeneity concerns using a changes specification and state fixed effects, suggest a $1 increase (decrease) in current period corporate enforcement is associated with an $8 to $11 increase (decrease) in state tax collections two years into the future. The association appears to be attenuated in states with

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Milligan, Kevin, and Michael Smart. "An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates." American Economic Journal: Economic Policy 11, no. 1 (2019): 406–34. http://dx.doi.org/10.1257/pol.20160600.

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We develop a theory of cross-border income shifting in response to subnational personal taxation in a federation and examine its implications for the excess burden of personal taxes. We show how a properly chosen federal tax rate can offset the fiscal externality between states and facilitate decentralization, even in a heterogeneous federation where unitary taxation is suboptimal. Optimal taxes depend on the elasticities of national tax avoidance and of cross-state tax base shifting. We estimate these elasticities around a tax decentralization reform in Canada, finding both to be empirically

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Pokrovskaia, N. V., and A. V. Belov. "Tax Revenues of Local Budgets in Unitary States: a Case Study of Japan." Journal of Tax Reform 6, no. 1 (2020): 73–89. http://dx.doi.org/10.15826/jtr.2020.6.1.076.

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Morgan, Jamie. "Corporation tax as a problem of MNC organisational circuits: The case for unitary taxation." British Journal of Politics and International Relations 18, no. 2 (2016): 463–81. http://dx.doi.org/10.1177/1369148115623213.

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Flowers, Marilyn R. "Shared Tax Sources in a Leviathan Model of Federalism." Public Finance Quarterly 16, no. 1 (1988): 67–77. http://dx.doi.org/10.1177/109114218801600103.

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Separation of the tax sources is often advanced as a norm for the fiscal organization of a federal system of government. This article examines the analytical properties of the separation norm within the context of the Leviathan model of revenue-maximizing government. If two revenue-maximizing units of government at different levels in a federal system share a common tax base, combined tax rates applied to that base will lie on the backward-bending portion of the Laffer curve. A challenge of sorts is presented to the Brennan-Buchanan hypothesis that a federal as opposed to a unitary system of g

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DUSENBINOV, Arman. "Decentralization and Tax Federalism: Ways to Develop Local Self-Governance." Public Administration and Civil Service, no. 3 (September 28, 2020): 36–46. http://dx.doi.org/10.52123/1994-2370-2020-74-3-36-46.

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This article discusses the features of implementing tax federalism in a unitary state. The article analyzes the implementation of the fourth level of the budget in the Republic of Kazakhstan, as well as the experience of tax independence of municipalities in the European Union. The article analyzes the weaknesses of the current model of financing local self-government in the Republic of Kazakhstan and the state of self-government in General. It is assumed that the system used for financing the local community does not fully use the economic and investment potential of the territories. It is pr

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Nurhidayati, NFN. "ESTIMASI ELASTISITAS DAN BUOYANCY PAJAK PERTAMBAHAN NILAI (PPN) DI INDONESIA." INFO ARTHA 3 (May 23, 2017): 170–91. http://dx.doi.org/10.31092/jia.v3i0.51.

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Tax revenue is the most important source of state revenue nowadays. One of the largest sources of tax revenue is Value Added Tax (VAT) and Sales Tax on Luxury Goods. Tax buoyancy and elasticity is a common measure employed to estimate tax revenue productivity. Concept of elasticity is used to determine the level of responsiveness of automatic (built-in) of tax revenue to the tax base. While the concept of buoyancy is useful to know responsiveness of tax revenue, both to the tax base and to changes in policy. By using the Divisia index during 1984 to 2012, this research specifies that the coeff

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Wagner, Richard E., and Akira Yokoyama. "Polycentrism, Federalism, and Liberty: A Comparative Systems Perspective." Journal of Public Finance and Public Choice 31, no. 1 (2013): 179–97. http://dx.doi.org/10.1332/251569213x15664519748668.

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Abstract Federalism is commonly thought to be a pro-liberty system of government, in contrast to a unitary system. Within a unitary system, people face but a single government that taxes and regulates. Within federal systems, however, people face two or more governments that tax and regulate. In light of this multiplicity of independent governments, it is reasonable to wonder why federalism is widely thought to be favorable to liberty. Whether federalism is or is not favorable to liberty depends on some institutional features of a federalist system. In particular, we distinguish between two sy

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Feeny, David. "The Decline of Property Rights in Man in Thailand, 1800–1913." Journal of Economic History 49, no. 2 (1989): 285–96. http://dx.doi.org/10.1017/s0022050700007932.

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Like many land-abundant, labor-scarce economies, Thailand had a well-developed system of property rights in man. Over the nineteenth century corvée and slavery were abolished and replaced by military conscription, a head tax, and more precise property rights in land. Concomitant trends included extensive commercialization, the growth of international trade, imperialist threats to Thai sovereignty, and the growth of a centralized unitary state. Both domestic and international political motives influenced monarchs in the abolition of human-property rights. Economic change greatly facilitated the

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Tsymbaliuk, Iryna. "FINANCIAL DECENTRALIZATION AND ITS IMPACT ON LOCAL BUDGET INCOME FORMATION: INTERNATIONAL EXPERIENCE." International Journal of New Economics and Social Sciences 8, no. 2 (2018): 135–38. http://dx.doi.org/10.5604/01.3001.0012.9934.

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The public governance decentralization requires the redistribution of financial resources for the powers imple-mentation delegated to local authorities. The purpose of the article is to determine the essence of financial decen-tralization and the peculiarities of its implementation in Ukraine and some other countries. The article reveals the essence of financial decentralization and related concepts defining the financial autonomy of local authorities. The features of the revenue part of local budgets formation in different countries of the world in the conditions of financial decentralization

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Nayab, Durre, Muhammad Nasir, Junaid Alam Memon, Mahmood Khalid, and Anwar Hussain. "Estimating the price elasticity for cigarette and chewed tobacco in Pakistan: evidence from microlevel data." Tobacco Control 29, Suppl 5 (2020): s319—s325. http://dx.doi.org/10.1136/tobaccocontrol-2019-055232.

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BackgroundWhile there is a large literature on the magnitude of price elasticity of cigarette demand, less is known about the same for chewed tobacco. Moreover, the studies on cigarette demand in Pakistan tend to ignore the heterogeneity in the smoking behaviour. This study estimates price elasticity for cigarette and chewed tobacco demand across different income groups, provinces and regions; and use these coefficients for simulating Pakistan’s tax policy and its impact on revenue and health outcomes.MethodDeaton model was applied on the 2015–2016 Household Integrated Income and Consumption S

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Eltrudis, Davide, and Patrizio Monfardini. "Are Central Government Rules Okay? Assessing the Hidden Costs of Centralised Discipline for Municipal Borrowing." Sustainability 12, no. 23 (2020): 9932. http://dx.doi.org/10.3390/su12239932.

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In the EU, the specialty municipal banks have been the traditional funding source besides tax sharing and governmental transfers for Local Governments (LGs). With the decentralization process, LGs experienced different market-based options so that banks were no longer the only source of funding. However, with the onset of the Eurozone crisis, public sector debt is no more risk-free, and the cost of borrowing became unstable over time. To minimise such risks, Central Governments forced LGs to adopt general principles of control of local borrowing. Previous studies evidenced that centralised con

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Osollo, Luis Dena. "CALIFORNIA'S UNITARY METHOD OF ALLOCATING JURISDICTION TO TAX INCOME FROM MULTISTATE (OR NATION) BUSINESS: INTERNATIONAL APPLICATION AND IMPLICATIONS." Tilburg Law Review 6, no. 3 (1997): 289–347. http://dx.doi.org/10.1163/221125997x00048.

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Verma, Sanjoli. "GOODS AND SERVICES TAX :IS IT IN ACCORDANCE WITH THE FEDERAL STRUCTURE OR UNITARY FEATURE OF THE CONSTITUTION." International Journal of Advanced Research 7, no. 9 (2019): 444–55. http://dx.doi.org/10.21474/ijar01/9682.

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Britchenko, Igor,, Maksym, Bezpartochnyi, and Natalia, Maslii. "Financial decentralization in Ukraine: prerequisites, problems, prospects." VUZF REVIEW 4, no. 4 (2019): 25–44. http://dx.doi.org/10.38188/2534-9228.19.4.03.

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The purpose of the article is to analyze the prerequisites, advantages, problems and prospects for the development of the processes of financial decentralization in Ukraine. Initially, the article reveals the features of the federal and unitary arrangements of states. As research has shown, the principles of fiscal federalism have been increasingly used by unitary states. The legislative and normative legal acts regulating the implementation of the decentralization policy in Ukraine are justified and given. Characteristics of the formation of new structures, such as: united territorial societi

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Babynina, L. O. "Enhanced Cooperation - the New Trend of the EU Development." MGIMO Review of International Relations, no. 4(37) (August 28, 2014): 148–54. http://dx.doi.org/10.24833/2071-8160-2014-4-37-148-154.

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The article is dedicated to implementation of the enhanced cooperation in the EU. Actually two such projects are шn progress (the law applicable to divorce and legal separation and unitary patent protection) and other two are under discussionffmandai transaction tax and European Public Prosecutor's Office). Active use of the enhanced cooperation recently shows that such kind of the promoting integration is more and more required in the EU. However its implementation can jeopardize the principles of the EU functioning and undermine the status of the institutions in the integration process. This

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Beninger, Denis, François Laisney, and Miriam Beblo. "Welfare analysis of a tax reform for Germany: a comparison of the unitary and collective models of household labour supply." Journal of Population Economics 20, no. 4 (2006): 869–93. http://dx.doi.org/10.1007/s00148-006-0077-8.

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Cavallaro, Raffael, and Izumi Shimada. "Some Thoughts on Sican Marked Adobes and Labor Organization." American Antiquity 53, no. 1 (1988): 75–101. http://dx.doi.org/10.2307/281155.

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This paper explores the applicability of the segmentary construction-labor tax model of marked adobe distribution proposed for the solid adobe Mochica pyramids in the Moche Valley on the Peruvian North Coast for Middle Sican monumental architecture in Batan Grande farther north. The model is found inadequate to account for the Middle Sican brick-marking pattern characterized by, among other things, a very high frequency of marking and lack of a one-to-one correspondence between brick size/shape and mark. The difference seems due in part to the chamber-fill building technique of the Middle Sica

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Krysovatyy, A. I., and F. P. Tkachyk. "The Evolutionary Paradigm of Fiscal Federalism: Transformation of the United States Experience into Ukrainian Decentralism." Business Inform 8, no. 523 (2021): 109–16. http://dx.doi.org/10.32983/2222-4459-2021-8-109-116.

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The modern paradigm of effective social and economic development of regions must take into consideration the dialectics of fiscal federalism in the symbiosis of its essential determinants with fiscal decentralization. The purpose of the article is to scientifically and conceptually substantiate the model of fiscal federalism of the United States of America in the field of implementation of adequate provisions into Ukrainian decentralization. The article examines the conceptual provisions of fiscal federalism, substantiates the forms of decentralization of powers among levels of government. The

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Lu, Ming, and Huiyong Zhong. "Eurozonization of the Chinese Economy: How Do Intergovernmental Transfers Affect Local Government Debt in China?" Asian Economic Papers 17, no. 1 (2018): 1–18. http://dx.doi.org/10.1162/asep_a_00581.

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China's local government debt has risen dramatically bringing risks to China's fiscal sustainability and long term economic growth. Using urban construction investment bonds (UCIBs) issued by local government financing vehicles (LGFVs), we study how intergovernmental fiscal transfers impact the issuance of UCIBs under China's unitary currency system. Applying instrumental variable estimation, we find that special-purpose fiscal transfers per capita are positively associated with the issuance of UCIBs. A one-RMB increase in special-purpose fiscal transfers per capita is associated with an incre

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Onyshchenko, S. V., A. Y. Berezhna, and О. М. Filonych. "Budget Mechanism: Methodological Approaches to and the Practice of Budget Decentralization." PROBLEMS OF ECONOMY 1, no. 47 (2021): 107–22. http://dx.doi.org/10.32983/2222-0712-2021-1-107-122.

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Theoretical approaches to the formation of the budget mechanism as a form of practical implementation of budget policy are made more profound; budget decentralization as a budget regulating and stimulating mechanism in the current situation in Ukraine is studiedl and perspective directions of introducing various budget mechanism are outlined. The mechanistic concept was applied to budgetary relations, thus becoming the basis for highlighting the main features of the budgetary mechanism, determining the main provisions of forming the budgetary mechanism. Emphasis is placed on the relationship b

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Cao, Lei, and Selcuk Koyuncu. "A note on multilevel Toeplitz matrices." Special Matrices 7, no. 1 (2019): 114–26. http://dx.doi.org/10.1515/spma-2019-0011.

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Abstract Chien, Liu, Nakazato and Tam proved that all n × n classical Toeplitz matrices (one-level Toeplitz matrices) are unitarily similar to complex symmetric matrices via two types of unitary matrices and the type of the unitary matrices only depends on the parity of n. In this paper we extend their result to multilevel Toeplitz matrices that any multilevel Toeplitz matrix is unitarily similar to a complex symmetric matrix. We provide a method to construct the unitary matrices that uniformly turn any multilevel Toeplitz matrix to a complex symmetric matrix by taking tensor products of these

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Callard, Cynthia D., and Neil Collishaw. "Cigarette pricing 1 year after new restrictions on tobacco industry retailer programmes in Quebec, Canada." Tobacco Control 28, no. 5 (2019): 562–65. http://dx.doi.org/10.1136/tobaccocontrol-2018-054516.

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ObjectivesOver the past 15 years, tobacco companies operating in Canada abandoned their long-standing unitary price model in favour of price differentiation. Concerns about low cigarette prices were identified by the Quebec government in 2015 when it introduced restrictions on the types of incentives that tobacco manufacturers may offer to retailers. This study sought to explore cigarette prices in Quebec 1 year after these restrictions came into effect.MethodsDetails on cigarette trading terms and programmes were obtained from websites maintained by retailer groups. Visits were made to tobacc

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Hutagalung, Edward. "PERIMBANGAN KEUANGAN ANTARA PEMERINTAH PUSAT DENGAN PEMERINTAH DAERAH DALAM PENGELOLAAN KEUANGAN DAERAH." Jurnal Ilmu Pemerintahan Widya Praja 42, no. 1 (2016): 1. http://dx.doi.org/10.33701/jipwp.v42i1.137.

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The ﬁ nancial relationship between central and local government can be deﬁ ned as a system that regulates how some funds were divided among various levels of government as well as how to ﬁ ndsources of local empowerment to support the activities of the public sector.Fiscal decentralization is the delegation of authority granted by the central government to theregions to make policy in the area of ﬁ nancial management.One of the main pillars of regional autonomy is a regional authority to independently manage theﬁ nancial area. State of Indonesia as a unitary state of Indonesia adheres to a com

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Honak, I. M. "The Consequences of the Revolution of the Dignity and the Russian-Ukrainian War During 2014-2018 as a Positive Factor of Economic Rivalry of Countries and Success of Reforms in Ukraine." Podilian Bulletin: Agriculture, Engineering, Economics, no. 29 (November 30, 2018): 147–56. http://dx.doi.org/10.37406/2706-9052-2018-2-18.

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The consequences of the revolution of dignity are substantiated in the article and the objective analysis of the Russian-Ukrainian War of 2014-2018 has been carried out. The economic and security impact of the Revolution of Dignity and the Russian-Ukrainian War on the geo-economical and geopolitical space of the country and the international community is studied. The main economic benefits and advantages are described for national security as a consequence of the Revolution of Dignity and the Russian-Ukrainian War. The role of crisis factors at the present stage of economic development is cons

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Wolman, H., and M. Goldsmith. "Local Government Fiscal Behaviour and Intergovernmental Finance in a Period of Slow National Growth: A Comparative Analysis." Environment and Planning C: Government and Policy 5, no. 2 (1987): 171–82. http://dx.doi.org/10.1068/c050171.

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Most recent analysts suggest that many local governments are facing serious fiscal difficulties. This article contains reviews of the experience of nine nations, between 1976 and 1982, in terms of the impact of slow economic growth on local expenditures, particularly in terms of changes in intergovernmental grants, and this is followed by an examination of the kinds of revenue and expenditure adjustments which local authorities have made in the light of these changes. Generally speaking, the results reveal that although national government expenditure patterns vary during the latter part of th

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Svynous, Nadiia. "Depreciation as a source of investment resources of an agricultural enterprise." INNOVATIVE ECONOMY, no. 7-8 (November 2019): 78–84. http://dx.doi.org/10.37332/2309-1533.2019.7-8.11.

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Purpose. The aim of the article is generalization of scientists' approaches to the recognition of depreciation as a source of investment resources of agricultural enterprises and development of practical recommendations on the use of depreciation as a component of their own financial resources in order to recreate the material and technical base of farms in the corporate sector of the agrarian economy. Methodology of research. The following general scientific methods are applied in the course of the study: analysis and synthesis of generalized opinions of scientists on the treatment of categor

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Bonsón, Enrique, and Francisco Flores-Muñoz. "A microsimulation approach to corporate disclosure policies." Online Information Review 38, no. 7 (2014): 861–80. http://dx.doi.org/10.1108/oir-06-2014-0131.

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Purpose – The purpose of this paper is to present a formalisation of the “online transparency” concept in particular firms’ disclosures, employing basic microeconomics. Relevant literature from the accounting, economics and finance fields, along with specific documents regarding micro-simulation as a technique to capture diversity in data sets, is surveyed. Design/methodology/approach – A class of Stone-Geary utility functions is proposed as an analytical tool. A first simulation of public policies is introduced, exploring its impact on corporate firms and their preferences for online disclosu

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Butenko, Viktoriia. "Perspective directions of improvement of management of intergovernmental fiscal relations in Ukraine on the example of the developed countries of the world." Economics, ecology, socium 2, no. 1 (2018): 1–14. http://dx.doi.org/10.31520/2616-7107/2018.2.1-1.

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Introduction. In any state, due to the existence of an administrative-territorial division, there are relations between public authorities of different levels in the budgetary sphere. The main task of organizing and managing inter-budgetary relations is to provide state guarantees at a certain minimum acceptable level throughout the territory and all citizens regardless of their place of residence when receiving equal state social services. At present, unfortunately, in Ukraine there is a political inconsistency in the problem of the division of competences and responsibility for the implement

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Molotok, Ihor. "Does Fiscal Decentralization Influence on Management Efficiency of Country Innovative Development?" Marketing and Management of Innovations, no. 1 (2020): 54–62. http://dx.doi.org/10.21272/mmi.2020.1-04.

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This paper summarizes the arguments and counterarguments within the scientific discussion on the influence of fiscal decentralization measures on the management of innovative country development. The main purpose of the research is to test the hypothesis that expenditure and revenue decentralizations have a positive impact on the management of innovative country development. Testing the hypothesis considers realization of panel data regression analysis, and consists of several stages, such as: 1) elimination of control variables multicollinearity based on the correlation analysis; 2) identific

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ANDREEVA, Polina Aleksandrovna. "Foreign experience in regulating the activities of large corporate structures in the extraction of Arctic resources." NEWS of the Ural State Mining University 59, no. 3 (2020): 176–84. http://dx.doi.org/10.21440/2307-2091-2020-3-176-184.

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Relevance. In terms of implementing large production projects, the Arctic is one of the most challenging regions in the world. This is due to geographic remoteness, extreme temperatures, difficult ice conditions, a vulnerable environment and the presence of indigenous people concerned about any outside interference. Global experience shows that the development of the Arctic territories is untenable without participation of large corporations and their implementation of large-scale Arctic projects. The capabilities of medium-sized businesses to influence the development of the Arctic territorie

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Bandem, I. Wayan, and I. Nyoman Suandika. "Tolak Ukur Pembebasan Pajak Bagi Lembaga Perkreditan Desa (LPD) Di Wilayah Provinsi Bali." Jurnal Ilmiah Raad Kertha 2, no. 2 (2020): 58–72. http://dx.doi.org/10.47532/jirk.v2i2.162.

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As Article 1 paragraph (3) of the State Constitution of the Republic of Indonesia is the stateof Indonesia is a state of law. Understanding the rule of law is simply a country whose administrationof power is based on law. and Article 1 paragraph (1) of the 1945 Constitution that the Indonesian stateis a Republican unitary state with a government structure that is the Government, Provincial RegionalGovernment, Regency / City Regional Government and the lowest government is the VillageGovernment which has their respective leaders based on legislation applicable legislation. Inconnection with the

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Константинов, О. О. "OBJECT OF CRIMINAL OFFENSE OF PROVIDED ST. 211 OF THE CRIMINAL CODE OF UKRAINE “PUBLICATION OF REGULATORY LEGAL ACTS, WHICH DECREASE BUDGET REVENUES OR INCREASE EXPENDITURE OF THE BUDGET CONTRARY TO THE LAW”." Juridical science, no. 1(103) (February 19, 2020): 64–70. http://dx.doi.org/10.32844/2222-5374-2020-103-1.09.

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The relevance of the article is that, as is well known, the “vertical” and “horizontal” classifications of objects of crime are generally accepted and accepted in the science of criminal law. “Vertically” the most common is the four-level classification, according to which there are general, generic, species and direct objects. The article analyzes the object of the criminal offense under Art. 211 of the Criminal Code of Ukraine, “Issuance of regulations that reduce budget revenues or increase budget expenditures contrary to law”. The article considers the issue of determining the generic, spe

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Averbukh, Boris G. "On unitary Cauchy filters on topological monoids." Topological Algebra and its Applications 1 (December 21, 2013): 46–59. http://dx.doi.org/10.2478/taa-2013-0006.

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AbstractFor Hausdorff topological monoids, the concept of a unitary Cauchy net is a generalization of the concept of a fundamental sequence of reals. We consider properties and applications of such nets and of corresponding filters and prove, in particular, that the underlying set of a given monoid, endowed with the family of such filters, forms a Cauchy space whose convergence structure defines a uniform topology. A commutative monoid endowed with the corresponding uniformity is uniform. A distant purpose of the paper is to transfer the classical concepts of a completeness and of a completion

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Dominy, Jason M., Tak-San Ho, and Herschel A. Rabitz. "Characterization of the Critical Sets of Quantum Unitary Control Landscapes." IEEE Transactions on Automatic Control 59, no. 8 (2014): 2083–98. http://dx.doi.org/10.1109/tac.2014.2321038.

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Kim, Hyon Hee. "A Tag-based Music Recommendation Using UniTag Ontology." Journal of the Korea Society of Computer and Information 17, no. 11 (2012): 133–40. http://dx.doi.org/10.9708/jksci/2012.17.11.133.

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Averbukh, Boris G. "A criterion of the existence of an embedding of a monothetic monoid into a topological group." Topological Algebra and its Applications 7, no. 1 (2019): 1–12. http://dx.doi.org/10.1515/taa-2019-0001.

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AbstractUsing properties of unitary Cauchy filters on monothetic monoids, we prove a criterion of the existence of an embedding of such a monoid into a topological group. The proof of the sufficiency is constructive: under the corresponding assumptions, we are building a dense embedding of a given monothetic monoid into a monothetic group.

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Páucar Espinoza, Margott. "El principio de igualdad constitucional y sus implicancias en los derechos fundamentales. Apuntes sobre los artículos 14° y 9.2 de la Constitución Española de 1978." Revista Oficial del Poder Judicial. Órgano de Investigación de la Corte Suprema de Justicia de la República del Perú 4, no. 4 (2008): 235–49. http://dx.doi.org/10.35292/ropj.v4i4.162.

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El presente estudio pretende resaltar el nexo existente entre los derechos fundamentales y el principio de igualdad, cuya evolución simultánea es además producto del intrínseco vínculo que los une desde sus orígenes. Vínculo que se ha afianzado aún más con la aparición del Estado social y con ella de los derechos sociales. Así pues, se establece que la igualdad es condición de ejercicio de los derechos fundamentales. En tal sentido, el constituyente español ha plasmado de forma unitaria las diversas vertientes del principio de igualdad: la igualdad formal en el artículo 14.o y la igualdad mate

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Nazarov, Umarali Abduvaxabovich. "ATTENUATION OF DETONATION WAVES IN GAS-SUSPENSIONS OF UNITARY FUEL WITH LAYERS OF INHOMOGENEOUS INERT PARTICLES." Theoretical & Applied Science 85, no. 05 (2020): 721–25. http://dx.doi.org/10.15863/tas.2020.05.85.130.

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Arndt, Claudia, Anja Feldmann, Stefanie Koristka, et al. "Improved Killing of AML Blasts By Dual-Targeting of CD123 and CD33 Via Unitarg a Novel Antibody-Based Modular T Cell Retargeting System." Blood 126, no. 23 (2015): 2565. http://dx.doi.org/10.1182/blood.v126.23.2565.2565.

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Abstract Acute myeloid leukemia (AML) is a hematologic malignancy of the myeloid line with high prevalence in older patients. As complete eradication of metastatic cancer cells is often not achieved by standard therapies, alternative treatment modalities are urgently needed. In recent years, bispecific antibodies (bsAbs) and chimeric antigen receptors (CARs) emerged as promising candidates for an antigen-specific cancer immunotherapy. Both bsAbs and CARs are able to redirect T cells for efficient tumor cell lysis. Nevertheless, the development of a novel TAA specific bsAb or a CAR is a long la

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