Literatura académica sobre el tema "Turnover tax"
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Artículos de revistas sobre el tema "Turnover tax"
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Bouzoraa, Yasmine L. y Justin Lindeboom. "Progressive turnover-based tax systems and EU state aid law: Case C-562/19 P Commission v. Poland and Case C-596/19 P Commission v. Hungary". Maastricht Journal of European and Comparative Law 29, n.º 1 (23 de diciembre de 2021): 118–31. http://dx.doi.org/10.1177/1023263x211061434.
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In Commission v. Poland (C-562/19) and Commission v. Hungary (C-596/19) the Court of Justice of the European Union ruled that progressive tax systems based on turnover do not by definition provide selective advantages to undertakings with lower turnovers in violation of EU state aid law. The European Commission had declared a Polish tax on retailers and a Hungarian tax on advertisement incompatible with Article 107(1) TFEU because the progressive, turnover-based taxes favoured undertakings with smaller turnovers over those with larger turnovers. The General Court annulled both Commission decisions because such advantages were inherent to the content and objectives of the general tax system, which was for Poland and Hungary to define. The Court of Justice dismissed the appeals by the Commission, affirming that Member States are free, in line with their fiscal autonomy, to opt for a progressive and/or turnover-based tax system. While turnover-based corporate taxation may have market-distortive effects, the Court was right to dismiss the Commission's appeals. The principles of fiscal autonomy and legal certainty require an assessment of selectivity in light of Member States’ own definition of the content and objectives of their tax systems.
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Dmitrieva, O. "Economic Turnovers and Financial Vacuum Cleaners". Voprosy Ekonomiki, n.º 7 (20 de julio de 2013): 49–62. http://dx.doi.org/10.32609/0042-8736-2013-7-49-62.
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The paper considers different types of financial flows in the form of turnovers to imply the return to the starting point with direct or indirect losses. The dynamic schemes, volumes and losses of turnovers are examined: the financial turnover between federal budget, financial markets for budget surplus investmentsand financial markets for the budget deficit borrowings; pension turnover between the State Pension Fund, financial institutions for pensions’ savings and federal budget; the property turnover and the tax turnover for raw materials export. The total volume of turnovers is estimated as 15—19% of GDP with losses equal to 35% of federal budget expenditures.
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Chehov, Anton. "VALUE ADDED TAX AND TURNOVER TAX. COMPARATIVE CHARACTERISTICS". Russian Journal of Management 9, n.º 1 (14 de abril de 2021): 76–80. http://dx.doi.org/10.29039/2409-6024-2021-9-1-76-80.
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Currently, aspects of tax reform are being actively discussed and discussed, and proposals are increasingly being put forward to abolish the value-added tax and return to its origins-the turnover tax.
Of course, each of them has its own «pros» and «cons» of using a particular tax system. But the transition from VAT to turnover tax is natural, and to justify this in this article, it is proposed to conduct a comparative characteristic of them.
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Chang, Xue. "The impact of corporate tax outcomes on forced CEO turnover". National Accounting Review 4, n.º 3 (2022): 218–36. http://dx.doi.org/10.3934/nar.2022013.
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<abstract> <p>As market competition has increased in recent years, CEO turnover has become more frequent. The tax avoidance activities maximize after-tax profits. After the CEO turnover, the company's strategy needs to be repositioned. Therefore, this paper analyzes the impact of corporate tax avoidance on CEO turnover. This paper selects the Chinese A-share market from 2010 to 2019. It combines theoretical analysis and empirical research to explore the impact of corporate tax avoidance on CEO turnover and further analyzes the relationship under different ownerships. This paper finds a negative relationship between tax rates and forced CEO turnover. Listed companies with lower tax rates increase social concern, leading to public doubts and inspections by tax authorities, which further damage the company's reputation. CEO turnover is the quick and easy way to respond to public accusations. This paper also finds that state-owned enterprises (SOEs) undertake more social responsibilities than non-state-owned enterprises (non-SOEs). The main contributions of this paper are as follows: From the theoretical perspective, this paper conducts systematic research on corporate tax avoidance and CEO turnover and analyzes the relationship under different ownerships. In practice, this paper puts forward relevant policy recommendations for the long-term development of enterprises and social responsibilities.</p> </abstract>
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Astuti, Luh Citra Wirya, A. A. N. B. Dwirandra, Ida Bagus Putra Astika y I. Gde Ary Wirajaya. "Moderating emotional intelligence and religiusity on the effect of burnout on turnover intentions of tax consultant employees in Bali". Linguistics and Culture Review 6 (6 de enero de 2022): 480–93. http://dx.doi.org/10.21744/lingcure.v6ns1.2089.
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The purpose of this study was to analyze the effect of burnout on the turnover intentions of tax consultant employees in Bali with emotional intelligence and religiosity as moderating variables. The location of the research was carried out at the Tax Consultant Office in the Bali Region as a representation of the Tax Consultant Office in Indonesia, which was registered with the Indonesian Tax Consultant Association (IKPI) in 2021 which was obtained through the website www.ikpi.or.id. The population in this study are all employees who work at the Tax Consultant Office registered at IKPI Bali Branch. The data analysis technique used the MRA test. The results of the study indicate that burnout has a positive and significant effect on turnover intention or in other words, increased burnout will increase turnover intention. The higher emotional intelligence is not able to reduce the high turnover intention due to the increased burnout of tax consultant employees. The interaction between burnout and emotional intelligence has a negative and significant effect on turnover intention or in other words, high emotional intelligence will reduce turnover intention due to increased burnout.
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Fitria, Widha y Achmad Badjuri. "Faktor-Faktor Kepatuhan Pajak Terhadap Insentif Pajak Sebagai Moderasi Dengan Pelaku UMKM Di Wilayah Kabupaten Brebes". Journal of Economic, Bussines and Accounting (COSTING) 7, n.º 1 (29 de agosto de 2023): 1280–91. http://dx.doi.org/10.31539/costing.v7i1.5985.
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One of the regions in Indonesia with a fairly high growth of MSMEs is Brebes, Central Java. UMKMs in Brebes district continue to increase from 2016 to 2021. This research was conducted to determine the effect of tax understanding, income turnover and digitization of tax services using tax incentives as moderation. This study used a quantitative method with the sampling technique used was purposive sampling and obtained a number of 100 samples of UMKM’s in the Brebes area. As for the analytical method used in this study is descriptive statistical analysis and moderated regression analysis.. The result of this study is that tax understanding has a significant positive effect on taxpayer compliance. Then income turnover has a significant positive effect on taxpayer compliance. Furthermore, digitalization of tax services has no significant positive effect on taxpayer compliance. Meanwhile, tax incentives have a significant positive effect on tax understanding of taxpayer compliance. However, tax incentives do not have a significant positive effect on income turnover on taxpayer compliance. While tax incentives do not have a significant positive effect on digitalization of services on taxpayer compliance.
Keyword : Tax understanding, income turnover, digitalization of services, tax incentives, taxpayer compliance.
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Vogel, Alexander y Stefan Dittrich. "The German Turnover Tax Statistics Panel". Schmollers Jahrbuch 128, n.º 4 (diciembre de 2008): 661–70. http://dx.doi.org/10.3790/schm.128.4.661.
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Phelps, Bruce D. "Turnover Rates and After Tax Returns". CFA Digest 34, n.º 2 (mayo de 2004): 67–68. http://dx.doi.org/10.2469/dig.v34.n2.1431.
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Susko, Peter M. "Turnover Rates and After Tax Returns". Journal of Wealth Management 6, n.º 3 (31 de octubre de 2003): 47–60. http://dx.doi.org/10.3905/jwm.2003.320490.
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Kibret, Dejene Debebe. "actors Affecting Turnover Tax Collection Performance: A Case of West Shoa Zone Selected Districts". Accounting and Finance Research 10, n.º 1 (26 de febrero de 2021): 58. http://dx.doi.org/10.5430/afr.v10n1p58.
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Factors affecting turnover tax collection performance. A case of West Shoa Zone selected districts. In 2017/18 the targeted revenue was 9041224 birr with the actual revenue being 7888536 birr (equivalent to 87.25% or a difference of 1152688) was existence of turnover tax collection gap. This study used mixed research approach and sampling (Systematic random, purposive sampling). Sample sizes 373 respondents selected and distributed questionnaires and interview. Data analyze by SPSS version 20 and factor analysis. Findings revealed that; employee qualification and manpower, taxpayer registrations, technology and information system, management commitment level and tax knowledge affects turnover tax performance positively. It was revealed that perpetuation tax fairness affects negatively where as compliance cost has a negative statistically insignificant. They concluded that the problems facing revenue administration office while collecting turnover tax. Based on the study recommended that revenue authority need to develop strategic management commitment, recruit sufficient number of employees and continues training qualification, maintaining tax fairness and equity, improve taxpayer identification and registration, increase number of users of Electronic Tax Register, extensive tax knowledge (awareness) creation programs update and maximize frequency tax audit effective on field compromising a priority task.
Tesis sobre el tema "Turnover tax"
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WEISS, MIRA. "THE EFFECTS OF AFTER-TAX RETURN DISCLOSURE ON INVESTOR DECISION MAKING". Case Western Reserve University School of Graduate Studies / OhioLINK, 2005. http://rave.ohiolink.edu/etdc/view?acc_num=case1112119172.
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Lindeque, Barend. "Turnover tax : is it too good to be true for micro-business in South Africa? an exploratory study". Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/30665.
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Presumptive taxes are normally used for taxing the hard-to-tax informal taxpayers, i.e. those who have not registered and remain outside the normal tax net. These taxes are also used by tax authorities in an attempt to reduce the compliance cost. The importance of small business and the stimulus to create jobs form a focal point for government. The South African Revenue Service introduced a turnover tax system available to micro-businesses in South Africa. For this study, data was collected by distributing an internet-based questionnaire to registered micro-businesses to determine both the effect of the turnover tax system on compliance cost and the general view of the new tax system held by micro-business owners. The compliance costs associated with the turnover tax have been identified and discussed. Micro-business owners indicated a positive attitude to the turnover system despite the negative reaction by tax practitioners in the market place. The introduction of the turnover tax system has had an impact on the compliance cost of micro-businesses, resulting in the owners beginning to move away from the costly services of tax practitioners to actively submitting their returns and taking control of their own tax affairs. The turnover tax system is aimed at reducing the cost of compliance.Afrikaans: Veronderstellingsbelasting word gewoonlik aangewend om die moeilik belasbare informele belastingpligtige, met ander woorde diegene wat nie geregistreer het nie en buite die normale belastingvangnet val, te belas. Dié belasting word ook deur belastingowerhede aangewend in „n poging om die nakomingskoste te verminder. Die belangrikheid van kleinsake-ondernemings en die stimulus om werk te verskaf vorm „n sentrale fokuspunt vir die regering. Die Suid Afrikaanse Inkomstediens het „n omsetbelastingstelsel vir mikro-besighede in Suid-Afrika ingestel. Vir die doel van hierdie studie, is data versamel deur „n internetgebaseerde vraelys aan geregistreerde mikrobesighede te versprei om die effek van omsetbelasting op nakomingskoste asook die algemene beskouing van die eienaars van mikro-besighede ten opsigte van die nuwe belastingstelsel te bepaal. Die nakomingskoste wat met omsetbelasting gepaard gaan, is geïdentifiseer en bespreek. Die eienaars van mikro-besighede het „n positiewe houding jeens die omsetbelastingstelsel geopenbaar ten spyte van negatiewe reaksie van belastingpraktisyns in die mark. Die instelling van die omsetbelastingstelsel het „n impak op nakomingskoste van mikrobesighede, wat daartoe lei dat die eienaars begin weg beweeg van die duur dienste van belastingpraktisyns om hul belastingopgawes in te dien. Hulle neem self beheer oor hul belastingsake. Die omsetbelastingstelsel is daarop gemik om die nakomingskoste te verminder.
Dissertation (MCom)--University of Pretoria, 2012.
Taxation
Unrestricted
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Meliani, Lenny Erna. "Employee turnover in Indonesia's Directorate General of Taxes : a case study of Jakarta's tax offices between 2009 and 2015 : critical application of Price and Mueller's causal model of turnover". Thesis, University of Nottingham, 2018. http://eprints.nottingham.ac.uk/48471/.
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The thesis is driven by the increasing number of the Directorate General of Taxes (DGT) employees who voluntarily left the organisation following the first phase of its organisational reforms that ended in 2008. Some changes were made to the reforms, including improving the employee compensation scheme, developing a more conducive working environment, setting up standard operating procedures to clarify job ambiguity, and implementing a job rotation system. The expectation following these changes was that employees would perform better and continue their employment in the DGT. During the second phase of reform between 2009 and 2014, 280 DGT employees decided to quit their jobs. The DGT claimed it had lost many tax specialists, tax auditors and managers, who play a crucial role in enabling the DGT to perform its function of collecting tax revenues This thesis seeks to understand the underlying causes of employee turnover in Indonesia’s DGT. It employs Price and Mueller’s model of employee turnover as the analytical framework to systematically examine the research problem. The research is based on two case studies in Jakarta’s regional tax offices, and it includes former and current DGT employees, as well as officials who are responsible in implementing the human resource regulations. Data for the research were collected through questionnaires and interviews. Price and Mueller’s comprehensive approach to the turnover problem was expected to be a useful tool to raise awareness for further examination of employee turnover problems. The thesis reveals that the model is substantially useful to explain job satisfaction among DGT employees (stayers), however, it is not fully effective in capturing employee turnover problems in Indonesia’s DGT. The model assumed organisational stability, while organisational change is more prevalent not only in the private sector, but also in the public sector. This research concludes that employees’ intentions/decisions in staying or leaving the DGT were rooted in organisational change and changes in its HR practices. The uncertainty tied into the reforms was found to be an important factor in influencing employees’ attitudes and behaviour toward their jobs.
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Knoesen, Emma. "Compensating Against Turnover: Managers' Talent Retention Decisions in Major League Baseball Under a Budget Constraint". Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/scripps_theses/1057.
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From 1997 to 1999 and 2003 to the present, Major League Baseball has had a luxury tax on high payroll teams. This paper analyzes the impact of the tax as a budget constraint on teams’ ability to reward and retain high performing players. In contrast to other papers, we use wins above replacement (WAR), a popular sabermetrics statistic, to measure performance. Using this metric, we quantify the number of top performers, how this performance is rewarded with salary, and how salary impacts players’ mobility decisions. We conclude that when using WAR, the distribution of performance is not heavy tailed and rather follows an exponential distribution. Our results suggest that there are fewer top performers in periods with a luxury tax/budget constraint. We use efficiency wage theory to understand this decrease in top performers as the result of a decrease in motivators. We understand two different mechanisms of motivating performance: (1) under a stochastic budget constraint, managers did not choose to extend the contracts of top players; and (2) under a fixed budget constraint, managers decreased the monetary reward for an increase in performance. Both these mechanisms decrease the motivation for top talent to perform highly.
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Brabcová, Jana. "Hospodaření vybraného města a uplatňování DPH". Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11023.
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The master thesis discusses application of value added tax in municipality, after the amendment of act in 2009. The theoretical part is focus of attention municipality and law of value added tax, concepts definition of public services and economic activities and calculation of turnover. Theoretical conclusions are applying to financial reports of the city Sezimovo Ústí. Its revenues are classified into taxable and non-taxable payments and the turnover is predicted. The goal of this paper work is the universal algorithm of taxes formulation including optimization techniques of most frequent activities of municipalities.
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Edlund, Peter y Niclas Magnusson. "Less is more? : Sambandet mellan kapitalskatt och likviditet på Stockholmsbörsen". Thesis, Linköpings universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-129716.
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Background and problem: The capital gain tax was introduced in Sweden as late as 1991. Previous studies has shown that capital gain tax can explain differences in investors behaviour that can lead to trading changes and a lock-in effect on the stock market, which directly affects the liquidity of stocks. The problematic is that an illiquid stockmarket, among other things, could lead to that capitals stays in already mature companies and hamper IPOs. Purpose: The study ́s purpose is to study the relationship between capital gains tax and liquidity with control of others factors that might explain differences in liquidity on the stock market. Method: The study is conducted with a quantitative method and it ́s based on data collected from 1992-2000 for companies listed on Stockholm Stock Exchange. The method generated 939 observations for each variable and the study yielded a total of 5643 observations with a final loss of 34,6 % of the study ́s sample. We formed a hypothesis to answer the research question and achieve the purpose of the study. Conclusions: The study ́s results do not reject the study hypothesis of a negative relationship between capital gains tax and liquidity, which means that liquidity falls when capital gain tax rate increase in accordance with the existing theory. A negative correlation between capital gain tax and liquidity, might hamper IPOs of new companies, because the capital stays in the already mature companies and investors are discouraged from more productive investments.Bakgrund och problem: Kapitalskatten infördes i Sverige så sent som 1991. Tidigarestudier har visat att kapitalskatt kan förklara skillnader i investerares beteende som kange upphov till tradingförändringar och en inlåsningseffekt på aktiemarknaden vilketdirekt påverkar aktiers likviditet. Med bakgrund av denna problematik skulle en illikvidaktiemarknad bland annat kunna leda till att kapital stannar i redan mogna bolag ochförsvårar börsintroduktioner. Syfte: Studiens syfte är att studera sambandet mellan kapitalskatt och likviditet medkontroll för andra faktorer som kan tänkas förklara skillnader i likviditet påaktiemarknaden. Metod: Studien genomförs med en kvantitativ undersökningsmetod och baseras på datainsamlad från åren 1992-2000 för företag noterade på Stockholmsbörsen. Denna metodgenererade 939 observationer för studiens respektive variabel vilket gav totalt 5643observationer med ett slutgiltigt bortfall på 34,6% av studiens mätpunkter. Vi utformadeen hypotes för att besvara studiens frågeställning och uppnå syftet med studien. Slutsatser: Studiens resultat förkastar inte studiens hypotes om ett negativt sambandmellan kapitalskatt och likviditet, vilket innebär att likviditeten sjunker närkapitalskattesatsen ökar i enlighet med befintlig teori. Eftersom ett negativt sambandföreligger mellan kapitalskatt och likviditet, finns risken att en hög kapitalskattförsvårar börsintroduktion av nya bolag, att kapital stannar i redan mogna bolag samt attinvesterare avskräcks från mer produktiva investeringar.
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Laucius, Gediminas. "Teisės į PVM ataskaitą ir prievolės registruotis PVM mokėtoju santykis pridėtinės vertės mokesčio raidos kontekste". Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20100224_104841-25561.
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Pridėtinės vertės mokestį yra įsivedusios apie 150 pasaulio valstybių, jis sudaro reikšmingą valstybių biudžeto pajamų dalį (statistiškai apie penktadalį). Pagrindinėmis priežastimis, nulėmusiomis beprecedentį PVM populiarumą ir sparčią mokesčio integraciją į daugumos pasaulio valstybių mokestines sistemas, laikomi reikšmingi alternatyvių netiesioginių apyvartos mokesčių sisteminiai trūkumai, kurių PVM neturi. Pridėtinės vertės mokesčio unikalumas ir pranašumas prieš kitus apyvartos mokesčius slypi pirkimo PVM atskaitos mechanizme, sudarančiame sąlygas apmokestinti tik kiekvienoje iš prekių ir paslaugų paskirstymo grandžių sukurtą pridėtinę vertę. Todėl, siekiant, kad PVM funkcionuotų efektyviai ir sugebėtų išlikti neutraliu apyvartos mokesčiu, yra labai svarbu, kad pirkimo PVM atskaita apmokestinamiesiems asmenims būtų arba visai neribojama, arba ribojama tik išimtiniais atvejais ir tik proporcingai tokiu ribojimu siekiamiems tikslams.
Dėl šios priežasties magistro baigiamajame darbe nagrinėjama problema, ar pagrįstai Lietuvos PVM įstatymo nuostatos, suteikiančios teisę į PVM atskaitą tik PVM mokėtojams, riboja apmokestinamųjų asmenų teisę į pirkimo PVM, patirto ir sunaudoto apmokestinamoje veikloje iki registracijos PVM mokėtoju, atskaitą.
Kaip pradinė išeities pozicija iškeliama hipotezė, kad galbūt Lietuvos Respublikos PVM įstatymo nuostatos, ribojančios apmokestinamojo asmens teisę į iki įsiregistravimo PVM mokėtoju patirtą pirkimo PVM, netinkamai įgyvendina 2006/112/EB... [toliau žr. visą tekstą]Approximately 150 countries of the world have already introduced the value added tax in their tax systems. Value added tax compose a significant portion of the income of the revenue of these states’ (statistically one fifth). As the main reasons which determined the unprecedented popularity of VAT and its rapid integration into the tax systems of the most countries of the world are recognized the meaningful disadvantages of the alternative turnover tax systems, which are not typical to the systems of VAT. The uniqueness of value added tax and its advantage over the other turnover taxes lies in the mechanism of input VAT deduction. Certain mechanism allows to charge only the value added created in the stages of distribution (no cascade effect emerges). Therefore in order for VAT to operate effectively and to remain neutral, it is particularly important that taxable persons’ right to input VAT deduction is either not restricted at all, or if restricted then only in exceptional cases and only in the strict proportionality with the objectives in purpose. For the above reasons we examine the problem whether the provisions of the Lithuanian Law on VAT which entitle solely the VAT payers with the right to VAT deduction legitimately restrict the taxable persons’ right to deduct input VAT incurred and absorbed in the taxable activity prior the registration as VAT payer. As the initial starting position we hypothesize that conceivably the provisions of the Lithuanian Law on VAT... [to full text]
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Li, Chui-po Peter. "Managing staff turnover effectively : a study on Cathay Pacific Airways' passenger handling services at Kai Tak airport /". Hong Kong : University of Hong Kong, 1996. http://sunzi.lib.hku.hk/hkuto/record.jsp?B17983666.
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Consolmagno, Luiza Camargo. "Estimativa da taxa de turnover e fator de discriminação isotópico em espécies de quelônios". Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/91/91131/tde-11102018-114205/.
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A utilização de traçadores como os isótopos estáveis de carbono e nitrogênio, é crescente e complementa as técnicas convencionais nos estudos referentes à dieta em animais silvestres. Isso é possível pois o valor isotópico dos itens utilizados na alimentação é refletido nos tecidos. A diferença isotópica resultante chamada de fator de discriminação ou fracionamento, está associada aos processos metabólicos necessários para que ocorra a incorporação de nutrientes. O estudo teve como objetivo medir o tempo de incorporação dos isótopos no plasma e nas células sanguíneas, componentes de \"tecido\" não mortal reamostrável, e determinar o fator de discriminação em cinco espécies de quelônios de água doce: Podocnemis expansa (tartaruga-da-Amazônia), Podocnemis unifilis (tracajá), Phrynops geofroanus (cágado-de-barbicha), Trachemys scripta (tartaruga-de-orelha-vermelha) e Trachemys dorbigni (tigre-d\'água). Os animais foram mantidos em cativeiro e as diferenças isotópicas dos 10 indivíduos adultos de cada espécie, foram medidas a partir da troca de dietas com valores isotópicos distintos. Com a mudança da dieta, o turnover do carbono e nitrogênio foram estimados entre 7 e 185 dias por meio de regressão exponencial não linear, quando os novos fatores de fracionamento foram estimados. O tempo de turnover para as espécies de quelônios variou de 72 a 337 dias para o carbono, e de 29 a 270 dias para o nitrogênio no plasma. Nas células sanguíneas o turnover variou de 3 a 373 dias para o carbono, e de 51 a 216 dias para o nitrogênio. Os fatores de discriminação que eram em média próximos a zero para o carbono, e entre 3-4‰ para o nitrogênio, variaram de 1,01 a 3,28‰ para o 13C e -0,76 a 0,49‰ para o 15N no plasma, e de 1,49 a 3,98‰ para o 13C e 0,99‰ a 4,69 para o 15N nas células sanguíneas, com a diminuição de 3,7‰ e aumento de 6,2‰, respectivamente para carbono e nitrogênio, na nova dieta. A diferença encontrada entre os fatores de discriminação calculados anteriormente a troca da dieta e após a troca, mostraram que provavelmente a incorporação dos isótopos estáveis se dá de forma heterogênea nos tecidos. De acordo com a literatura foi possível analisar que fatores como a memória isotópica, as rotas metabólicas e elementos característicos dos répteis possivelmente estão ligados ao turnover mais lento, diferente dos animais endotérmicos em que esse processo é mais rápido.The use of tracers such as stable carbon and nitrogen isotopes is crescent and complements the conventional techniques used in the studies referring to the diet in wild animals. This is possible because the isotopic value of the items used in the diet reflects their isotopic values on the tissues. The resulting isotopic difference called the discrimination factor or fractionation is associated with the metabolic processes required for nutrient incorporation to occur. The object of the study was to measure the incorporation time of isotopes into plasma and blood cells, components of re-portable non-lethal \"tissue\", and to determine the discriminant factor of five species of freshwater chelonians: Podocnemis expansa (Amazonia tortoise), Podocnemis unifilis (tracajá), Phrynops geofroanus (geoffroy´s side necked turtle), Trachemys scripta (red-eared slider turtle) and Trachemys dorbigni (d\'orbigny\'s slider). The isotopic differences of 10 adult individuals of each species kept in captivity were measured through shifting diets with different isotopic values. With the diet variation, carbon and nitrogen turnover was estimated between 7 and 185 days by non-linear exponential regression, when the new fractionation factors were estimated. The turnover time for the chelonians species varied from 72 to 337 days for carbon, and from 29 to 270 days for the plasma nitrogen. In blood cells, the turnover ranged from 3 to 373 days for carbon, and from 51 to 216 days for nitrogen. Discrimination factors that were, in average, close to zero for carbon and between 3 and 4‰ for nitrogen ranged from 1.01 to 3.28‰ for 13C and -0.76 to 0.49‰ for 15N in plasma, and from 1.49 to 3.98‰ for 13C and 0.99 to 4.69 for 15N in blood cells, with a decrease of 3.7‰ and an increase of 6.2‰, respectively for carbon and nitrogen in the new diet. The difference found between the discrimination factors calculated before and after the diet shift, showed that stable isotopes incorporation probably occurs in a heterogenous way in tissues. According to the literature it was possible to analyze that factors such as isotopic memory, metabolic routes and reptiles characteristic elements are possibly linked to slower turnover, different from endothermic animals in which this process is faster.
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Keck, Susi [Verfasser]. "Regulation des Turnover des Tau-Proteins in Nervenzellen bei oxidativem Stress und Neuroinflammation / Susi Keck". Berlin : Freie Universität Berlin, 2009. http://d-nb.info/102362317X/34.
Texto completoLibros sobre el tema "Turnover tax"
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Ottó, Gadó, ed. Turnover tax-system in Hungary. Budapest: Ministry of Finance, 1985.
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Hungary. Act on the general turnover tax. Budapest: Ministry of Finance, 1987.
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Gubuznai, Judit. Az általános forgalmi adó. Budapest: Perfekt Pénzügyi Szakoktató és Kiadó Vállalat, 1989.
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Njokou, Dieudonné. TCA camerounaise: Mieux connaître pour mieux la gérer. Yaoundé: Editeur Ets TWT, 1994.
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Julius, Awuba Efu. Problems related to the collection of internal turnover tax in Maroua: Internship report. Enam Yaounde: Ministry of Public Service, National Centre of Administration and Magistracy, National School of Administration and Magistracy, Republic of Cameroon, 1987.
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author, Saukko Petri, ed. Arvonlisäverotus ja muu kulutusverotus. Helsinki: Talentum, 2012.
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Pakistan. The Sales Tax Act, 1990: With Sales Tax Rules, 1951 & Sales Tax Recovery Rules, 1969. Lahore: Irfan Law Book House, 1992.
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Gomułowicz, Andrzej. Przerzucalność podatku obrotowego w PRL. Poznań: Wydawn. Nauk. Uniwersytetu im. Adama Mickiewicza w Poznaniu, 1988.
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Das-Gupta, Arindam. The VAT versus the turnover tax with non-competitive firms. New Delhi: Publications Unit, National Institute of Public Finance and Policy, 2004.
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Collectif d'économistes de la RDC. De l'ICA à la TVA, quel progrès? Congo]: CEC DRC, 2012.
Buscar texto completoCapítulos de libros sobre el tema "Turnover tax"
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Riccardi, Lorenzo. "Turnover Taxes". En Chinese Tax Law and International Treaties, 45–55. Heidelberg: Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00275-0_4.
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Riccardi, Lorenzo. "Turnover Taxes and Other Taxes". En Vietnam Tax Guide, 21–26. Cham: Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-02138-6_4.
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Hușman, Andrei Ionuț y Petre Brezeanu. "Corporate Income Tax Versus Tax on Turnover. Analysis on BET Index Companies". En Innovative Business Development—A Global Perspective, 89–98. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01878-8_8.
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Fung, Jia Jun, Karla Blöcher-Juárez y Anton Khmelinskii. "High-Throughput Analysis of Protein Turnover with Tandem Fluorescent Protein Timers". En Methods in Molecular Biology, 85–100. New York, NY: Springer US, 2022. http://dx.doi.org/10.1007/978-1-0716-1732-8_6.
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AbstractTandem fluorescent protein timers (tFTs) are versatile reporters of protein dynamics. A tFT consists of two fluorescent proteins with different maturation kinetics and provides a ratiometric readout of protein age, which can be exploited to follow intracellular trafficking, inheritance and turnover of tFT-tagged proteins. Here, we detail a protocol for high-throughput analysis of protein turnover with tFTs in yeast using fluorescence measurements of ordered colony arrays. We describe guidelines on optimization of experimental design with regard to the layout of colony arrays, growth conditions, and instrument choice. Combined with semi-automated genetic crossing using synthetic genetic array (SGA) methodology and high-throughput protein tagging with SWAp-Tag (SWAT) libraries, this approach can be used to compare protein turnover across the proteome and to identify regulators of protein turnover genome-wide.
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Melo, Martim, Luis M. P. Ceríaco y Rayna C. Bell. "Biogeography and Evolution in the Oceanic Islands of the Gulf of Guinea". En Biodiversity of the Gulf of Guinea Oceanic Islands, 141–70. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-06153-0_6.
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AbstractAs with most archipelagos, geography played a central role in the assembly and evolution of the endemic-rich biological communities of the Gulf of Guinea oceanic islands. The islands are located at moderate distances from the species-rich African continent that surrounds them to the east and north. This proximity facilitated colonization by many branches of the tree of life, but gene flow between the islands and continent was low enough that many lineages evolved in isolation once they reached the archipelago, resulting in many endemic species. Furthermore, several of the island taxa belong to groups typically considered to be “poor dispersers” across sea barriers, which strongly supports a role for natural rafts in seeding the islands. Oceanic currents, including the freshwater pathways that extend from large river drainages into the Gulf of Guinea during the rainy season, also support this hypothesis. The distances between the islands are equivalent to those between the islands and the continent such that inter-island dispersal events appear to be relatively rare and thus few taxa are shared between them. Still, the islands present multiple cases of secondary contact leading to hybridization and genetic introgression between closely related lineages—providing several models to study the role and consequences of gene flow in evolution. Most taxa for which molecular estimates of divergence time have been derived are much younger than the ages of the islands. This pattern is consistent with high species turnover, likely resulting from a combination of small island sizes, proximity to the African continent and a long history of intense volcanic activity. The Gulf of Guinea oceanic islands provide multiple examples of classical adaptations to island life (the “island syndrome”), including giants and dwarves, ornament and color loss, among others. In addition, emerging studies of birds are highlighting the importance of competition regimes in driving phenotypic change—with examples of both character release (low inter-specific competition) and character displacement (inter-specific competition upon secondary contact). Collectively, the Gulf of Guinea oceanic islands offer unique opportunities to study adaptation and speciation in a range of taxa and contexts.
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Conrad, Robert F. y Michael Alexeev. "Indirect Taxes". En Evolutionary Tax Reform in Emerging Economies, 219–69. Oxford University PressOxford, 2024. http://dx.doi.org/10.1093/oso/9780192847089.003.0008.
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Abstract Indirect taxes including general sales taxes (VAT, retail sales tax, turnover tax) are discussed in this chapter. Short discussions of selective excise taxes and tariffs are also part of the discussion chapter. Tariffs are included because a tariff will either directly affect the relative price of goods and services subject to tariff or indirectly affect relative prices because the tariff increases the price of inputs. Some context is provided for the discussion relative to the overall approach to tax reform upon which this volume is based. The chapter begins with a discussion of general consumption taxes. Value added tax, sales tax, and turnover tax are evaluated in a comparative framework. VAT is discussed at length with respect to both structure and application. Excise tax is discussed and an alternative evaluation method is described. The chapter ends with a discussion of the uniform tariff.
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Gerschmann, Przemysław, Anna Siwiec y Wojciech Świder. "Potencjalne implikacje podatku od transakcji finansowych dla rynku i inwestorów na Giełdzie Papierów Wartościowych w Warszawie". En Podatki w ujęciu retrospektywnym i perspektywicznym, 161–88. Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu, 2022. http://dx.doi.org/10.18559/978-83-8211-116-3/9.
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Potential implications of the financial transaction tax for the market and investors on the Warsaw Stock Exchange. Purpose: The main aim of the chapter was to present the idea and the current state of work on the financial transaction tax (FTT) at the national and EU level. Moreover, in the empirical part, it was decided to estimate the burden of this tax on investors on the Warsaw Stock Exchange in order to assess the legitimacy of introducing FTT from the point of view of the domestic capital market. Design/methodology/approach: The research method used in this chapter is the review of the literature and legal acts concerning the financial transaction tax (FTT). In the empirical part, the tax burden on investors on the Warsaw Stock Exchange (WSE) was estimated. Additionally, based on data collected from the WSE and the tax rate proposed in the 2015 Polish FTT project, a simulation of the state budget revenues from this tax was carried out. Findings: The amount of the state budget revenues from the financial transaction tax on the Warsaw Stock Exchange estimated in the chapter is between PLN 416.1 and 654.4 million. The estimates were made taking into account the stock exchange turnover in 2015–2020 and assuming the tax burden only on individual investors trading instruments on their own behalf. The introduction of the tax with the rate proposed in the 2015 FTT project was assessed negatively, taking into account the further development of the Polish capital market and the competitiveness of GPW S.A. compared to other European exchanges. In the event of a possible implementation of the FTT in the future, it is the amount of the tax rate that is important. FTT should be introduced with a lower rate than the proposed one, and bearing in mind the time—tax should be proposed in the period of high volume and low volatility on the WSE. Thereafter, the tax rate could be increased if turnover and volatility were not distorted.
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"General Sales Taxes: Turnover Tax and Intermediate Single-Stage Taxes". En Public Finance, 207–42. Routledge, 2017. http://dx.doi.org/10.4324/9781315127729-10.
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Hou, Zhuo. "Analysis of the Application Effect of Career Planning Management–A Case of the Tax Consulting Industry". En Frontiers in Artificial Intelligence and Applications. IOS Press, 2023. http://dx.doi.org/10.3233/faia230003.
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The epidemic situation in COVID-19 aggravated the pressure and challenges of enterprises ‘management, which directly affected employees’ working attitudes. This paper takes organizational career planning management as the independent variable and takes job satisfaction, turnover intention, and organizational commitment as the proxy variables of dependent variables. H Company is taken as the research object, with 17 qualitative interviews and 645 cluster sampling surveys. Through correlation and regression analysis, the conclusions can be drawn: 1. The implementation of career planning management has a significant impact on employees’ work attitude, a positive impact on job satisfaction and organizational commitment, and a negative impact on turnover intention. 2. Each dimension of career planning management has a different action mechanism on each proxy variable of employees’ work attitudes. Fair promotion, providing information, and paying attention to training and career development in career planning management can significantly promote job satisfaction and job commitment. However, paying attention to training and career development significantly inhibits turnover intention, while the other two dimensions have no significant influence. Based on these conclusions, the enterprises can promote employees’ job satisfaction and organizational commitment by enhancing their career planning management awareness, establishing a perfect career planning management system, and carrying out diversified career planning management practices.
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Schutte, Danie y Pieter Van der Zwan. "Turnover Tax Relief in South Africa: Evidence from the SARS-NT Panel". En Advances in Taxation, 135–48. Emerald Publishing Limited, 2019. http://dx.doi.org/10.1108/s1058-749720190000026008.
Texto completoActas de conferencias sobre el tema "Turnover tax"
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Proskurina, Kristina. "Astana International Financial Center: Features of the Tax Regime and Legal Regulation of Cryptocurrency Turnover". En The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe". Temida 2, 2022. http://dx.doi.org/10.15290/ipf.2022.16.
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In its desire to encourage some individuals the State should not infringe the rights and legitimate interests of others. The investment policy of the State should not be discriminatory and should always, first of all, take into account the national (public) interests. However, the State is not always consistent, reasonable and fair in its investment policy in relation to the entire society. The state through public authorities and public officials is the spokesman of the public interests. In this case, the State must take these public interests into account when carrying out activities, in particular, when establishing preferential tax regimes, when attracting foreign investment by establishing a special investment tax residence for foreigners, when limiting the turnover of certain objects of legal relationship. In addition, the private interests of a certain circle of persons should not replace the public interests. The policy pursued by any State (tax, legal, social, economic) should be aimed at improving the standard of living of the entire society within a State. But not at the expense of the established constitutional and sectoral principles and values, as well as the rules of the international cooperation established in international agreements. The article discusses the problems of establishing a special preferential tax regimes on a territorial basis within a unitary State and the problems of legal regulation of cryptocurrency turnover in the territory of the Republic of Kazakhstan.
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Mamo, Jonada y Rovena Vangjel. "Is the Fiscalization Process a Sustainable Tool to Reduce the Informal Economy? The Effects and Challenges after the Implementation Compared with the Region Countries". En 7th International Scientific Conference – EMAN 2023 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/eman.2023.65.
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During the year 2021, the government took measurements for the full implementation of the law no. 87/2019 date 18.12.2019 “On electronic invoice and the turnover monitoring system”. All businesses in Albania experienced a difficult period through staff training and continuous online platform problems of the software etc. Now, one year after the implementation of the law we may see if there is any positive effect on the business’s activities. What about this process in other countries in the region? The questionnaire was created for companies in the cities of Tirana and Durres. The results will show the effort of the tax authority administration to support businesses during this transition phase and if there are still fiscal and technical challenges for both parties after the full process of implementation. We will also analyze if this process has had an impact on the informal economy in Albania.
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Karazijienė, Žaneta y Miglė Eleonora Černikovaitė. "ASSESSMENT OF E-TRADE IN GLOBAL ENVIRONMENT". En 12th International Scientific Conference „Business and Management 2022“. Vilnius Gediminas Technical University, 2022. http://dx.doi.org/10.3846/bm.2022.914.
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The article analyses the topic of e-trade assessment in a global environment. To achieve the objective, a de-tailed analysis of scientific works was carried out in order to identify the importance of e-trade assessment in a global environment and, by removing the identified limitations, to develop a model of e-trade evaluation applicable to a global environment. The empirical research was based on the developed e-trade evaluation model to test its effectiveness and applicability in a global environment. Based on the data collected, a multi-criteria assessment of e-trade was carried out, dividing the factors into five dimensions: emotional (consumer satisfaction and trust), technological (internet ac-cessibility, data security and privacy), financial (e-GDP, e-trade sales, impact of e-trade on overall company turnover), social (internet usage and purchasing volumes) and tax environment (VAT), and a comparative analysis of the coun-tries to compare the results of economically similar countries, to find out why the market leaders are performing so well in the e-trade sector, and to identify the methodologies and practices used in these countries, so as to identify the most effective methods and practices that can be applied in other countries. The results of the multi-criteria assessment al-lowed European countries to be classified into three groups: from market leaders to the most laggard countries. The strongest growth rates are found in Ro-mania and Bulgaria. It is worth noting that e-trade is also unpopular in South-ern European countries: Greece, Portugal, Spain, Italy, Malta, Cyprus.
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KHASAEV, Gabibulla, Alexandr VLASOV, Dariya VASILIEVA y Velta PARSOVA. "CRITERIA OF ECONOMIC EFFICIENCY OF LAND STOCK MANAGEMENT". En RURAL DEVELOPMENT. Aleksandras Stulginskis University, 2018. http://dx.doi.org/10.15544/rd.2017.250.
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One of preconditions for sustainable socio-economic development of the region can be observed as much as possible involvement of land resources in economic turnover and increasing of efficiency of their use. On the example of Samara region which is the subject of the Russian Federation are made proposals for establishment of criteria for assessment of economic efficiency of land management in specific area. Statistical data on collection of land payments (land tax and leasehold payment) in 27 municipalities of Samara region in 2004-2014 are analysed. There is investigated common information on Samara region - location, total land stock area, agricultural land area, distance between main city of region and territory, number of inhabitants, density of population, etc. Methods of mathematical statistics, regression and factor cluster analysis are used. During the research, methods of mathematical statistics, including correlation and regression analysis, were used. The indicators most influencing the volume of land payments are determined and is developed the model of coherence between level of payments and geographical and demographic characteristics of the municipality (according to the 2012-2014 data). The model allows to estimate the “normative level” for each region according to objective characteristics and to rank the regions according to this indicator. The level corresponding to such a ranking can be considered as a criterion for the effectiveness of land management taking into account the different potentialities of the municipal districts of the Samara region. Land payments are local taxes, therefore they are an important source of the formation of financial basis of local governments in Russian Federation and play an important role in the socio-economic development of the regions.
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Seuss, Barbara, Vanessa Julie Roden, Ádám T. Kocsis y Wolfgang Kiessling. "TURNOVER RATES OF PALEOZOIC AND MODERN TAXA DURING THE LATE PALEOZOIC ICE AGE". En GSA Annual Meeting in Phoenix, Arizona, USA - 2019. Geological Society of America, 2019. http://dx.doi.org/10.1130/abs/2019am-336433.
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Moshkov, A. V. "ОЦЕНКА СТРУКТУРНЫХ РАЗЛИЧИЙ ОСНОВНЫХ ПРОМЫШЛЕННЫХ ЦЕНТРОВ ДАЛЬНЕВОСТОЧНОГО ФЕДЕРАЛЬНОГО ОКРУГА". En Geosistemy vostochnyh raionov Rossii: osobennosti ih struktur i prostranstvennogo razvitiia. ИП Мироманова Ирина Витальевна, 2019. http://dx.doi.org/10.33833/tig.2019.75.85.002.
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Изучение структурных изменений в промышленных центрах предполагает анализ её состава и выявление взаимосвязей между элементами структуры. Особенно важно изучение региональных особенностей формирования и развития территориальноотраслевой структуры промышленных центров, которые происходят под влиянием совокупности экономикогеографических и социальноэкономических факторов. Необходимо изучить основные факторы и свойства формирования структуры промышленных центров, механизмы процессов включения новых производств в существующие структуры промышленных центров на Дальнем Востоке России. Используемая в хозяйственном обороте территория Дальнего Востока объективно располагает динамичной совокупностью факторов, которые оказывают более или менее благоприятное воздействие на формирование структуры промышленных центров (природные условия и ресурсы, экономикогеографическое положение, трудовые ресурсы, топливноэнергетические ресурсы и др.). Реализация такой совокупности наиболее благоприятных факторов приводит к формированию в структуре промышленных центров различных видов экономической деятельности (добывающие, обрабатывающие, производство и распределение электроэнергии, строительство, объекты производственной инфраструктуры и др.). Органы государственной власти могут успешно применять налоговые льготы и преференции, например, для создания территорий опережающего развития, что стимулирует процессы включения новых производств в структуру промышленных центров и обновление производственного потенциала существующих предприятий. Такое регулирование процесса структурной трансформации территориальнопроизводственных систем со стороны федеральных и региональных органов власти может существенно повысить эффективность производственного потенциала не только отдельных предприятий, но и целых регионов. Целью подобных изменений является повышение уровня жизни населения в регионах за счет роста эффективности производства, развития производственной и социальной инфраструктуры, создания благоприятных условий жизнедеятельности в Дальневосточном регионе. В работе рассматриваются структурные различия основных промышленных центров Дальневосточного федерального округа Российской Федерации. Приводятся расчеты обобщенной характеристики различий в структуре промышленности (добыча полезных ископаемых, обрабатывающие производства и производство и распределение электроэнергии, газа и воды) крупных городов с помощью индекса В. Рябцева. Отмечена прямая зависимость между уровнем развития обрабатывающих производств и доходами населения в крупных городах. The studies of structural changes in industrial centers involve the analysis of its composition and identification of relationships between the elements of the structure. It is especially important to study the regional features of the formation and development of the territorial and sectoral structure of industrial centers, which occur under the influence of a set of economicgeographical and socioeconomic factors. It is necessary to study the main factors and properties of the formation of the structure of industrial centers, the mechanisms of the processes of inclusion of new industries in the existing structures of industrial centers in the Russian Far East. The territory of the Far East used in economic turnover has a dynamic set of factors that have a more or less favorable impact on the formation of the structure of industrial centers (natural conditions and resources, an economic geographical position, labor resources, fuel and energy resources, and others). Realization of such a set of the most favorable factors leads to the formation of various types of economic activity (mining, processing, production and distribution of electricity, construction, an industrial infrastructure, and others) in the structure of industrial centers. Public authorities can apply tax benefits and preferences successfully, for example, in order to create the territories of advanced development that stimulates the processes of inclusion of new industries in the structure of industrial centers and the renewal of the production potential of existing enterprises. Such regulation of the process of structural transformation of the territorial production systems by the Federal and regional authorities can improve significantly efficiency of the production potential of both separate enterprises and entire regions. The purpose of such changes is to improve the living standards of the population in the regions by increasing the efficiency of production, development of production and a social infrastructure, creating the living conditions in the Far East. The paper deals with the structural differences between the main industrial centers of the Far Eastern Federal district of the Russian Federation. The calculations of the generalized characteristics of differences in the structure of industry (mining, processing industries and production and distribution of electricity, gas, and water) of large cities are assumed using V. Ryabtsev index, A direct relationship between the level of development of processing industries and incomes in large cities is revealed.
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Moshkov, A. V. "ОЦЕНКА СТРУКТУРНЫХ РАЗЛИЧИЙ ОСНОВНЫХ ПРОМЫШЛЕННЫХ ЦЕНТРОВ ДАЛЬНЕВОСТОЧНОГО ФЕДЕРАЛЬНОГО ОКРУГА". En Geosistemy vostochnyh raionov Rossii: osobennosti ih struktur i prostranstvennogo razvitiia. ИП Мироманова Ирина Витальевна, 2019. http://dx.doi.org/10.35735/tig.2019.75.85.002.
Texto completoResumen
Изучение структурных изменений в промышленных центрах предполагает анализ её состава и выявление взаимосвязей между элементами структуры. Особенно важно изучение региональных особенностей формирования и развития территориальноотраслевой структуры промышленных центров, которые происходят под влиянием совокупности экономикогеографических и социальноэкономических факторов. Необходимо изучить основные факторы и свойства формирования структуры промышленных центров, механизмы процессов включения новых производств в существующие структуры промышленных центров на Дальнем Востоке России. Используемая в хозяйственном обороте территория Дальнего Востока объективно располагает динамичной совокупностью факторов, которые оказывают более или менее благоприятное воздействие на формирование структуры промышленных центров (природные условия и ресурсы, экономикогеографическое положение, трудовые ресурсы, топливноэнергетические ресурсы и др.). Реализация такой совокупности наиболее благоприятных факторов приводит к формированию в структуре промышленных центров различных видов экономической деятельности (добывающие, обрабатывающие, производство и распределение электроэнергии, строительство, объекты производственной инфраструктуры и др.). Органы государственной власти могут успешно применять налоговые льготы и преференции, например, для создания территорий опережающего развития, что стимулирует процессы включения новых производств в структуру промышленных центров и обновление производственного потенциала существующих предприятий. Такое регулирование процесса структурной трансформации территориальнопроизводственных систем со стороны федеральных и региональных органов власти может существенно повысить эффективность производственного потенциала не только отдельных предприятий, но и целых регионов. Целью подобных изменений является повышение уровня жизни населения в регионах за счет роста эффективности производства, развития производственной и социальной инфраструктуры, создания благоприятных условий жизнедеятельности в Дальневосточном регионе. В работе рассматриваются структурные различия основных промышленных центров Дальневосточного федерального округа Российской Федерации. Приводятся расчеты обобщенной характеристики различий в структуре промышленности (добыча полезных ископаемых, обрабатывающие производства и производство и распределение электроэнергии, газа и воды) крупных городов с помощью индекса В. Рябцева. Отмечена прямая зависимость между уровнем развития обрабатывающих производств и доходами населения в крупных городах. The studies of structural changes in industrial centers involve the analysis of its composition and identification of relationships between the elements of the structure. It is especially important to study the regional features of the formation and development of the territorial and sectoral structure of industrial centers, which occur under the influence of a set of economicgeographical and socioeconomic factors. It is necessary to study the main factors and properties of the formation of the structure of industrial centers, the mechanisms of the processes of inclusion of new industries in the existing structures of industrial centers in the Russian Far East. The territory of the Far East used in economic turnover has a dynamic set of factors that have a more or less favorable impact on the formation of the structure of industrial centers (natural conditions and resources, an economic geographical position, labor resources, fuel and energy resources, and others). Realization of such a set of the most favorable factors leads to the formation of various types of economic activity (mining, processing, production and distribution of electricity, construction, an industrial infrastructure, and others) in the structure of industrial centers. Public authorities can apply tax benefits and preferences successfully, for example, in order to create the territories of advanced development that stimulates the processes of inclusion of new industries in the structure of industrial centers and the renewal of the production potential of existing enterprises. Such regulation of the process of structural transformation of the territorial production systems by the Federal and regional authorities can improve significantly efficiency of the production potential of both separate enterprises and entire regions. The purpose of such changes is to improve the living standards of the population in the regions by increasing the efficiency of production, development of production and a social infrastructure, creating the living conditions in the Far East. The paper deals with the structural differences between the main industrial centers of the Far Eastern Federal district of the Russian Federation. The calculations of the generalized characteristics of differences in the structure of industry (mining, processing industries and production and distribution of electricity, gas, and water) of large cities are assumed using V. Ryabtsev index, A direct relationship between the level of development of processing industries and incomes in large cities is revealed.
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Cheng, Jia-Fen. "How To Use Risk Evaluation To Develop A Proficiency Testing Participation Plan". En NCSL International Workshop & Symposium. NCSL International, 2013. http://dx.doi.org/10.51843/wsproceedings.2013.09.
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How To Use Risk Evaluation To Develop A Proficiency Testing Participation Plan. In the past, the proficiency testing items and participation frequency were formulated by accreditation bodies, regardless of the scale, customer type, and economic conditions of a laboratory. In 2010, ILAC P9 require the applicant laboratories considering needs and risk level to make their own proficiency testing participation plan , as long as proficiency testing program feasible both logistically and economically. In response to the requirements of ILAC P9, Taiwan Accreditation Foundation (TAF) revised the accreditation criteria document-- Requirements for proficiency testing activities. Submit a PT plan prepared by the laboratory seeking for accreditation is required in this revised document. To facilitate applicants to learn how to make a plan and implement thereafter, a guideline was developed by TAF based on the concept of risk evaluation. This paper will describe how to use qualitative risk analysis methodology to analyze the risk level of the factors affecting correctness/reliability of measurement results. The determining factors include experience, competence and turnover rate of staff, traceability sources, stability of measurement technique, number of tests, and significance and final use of the testing data, as mentioned in EA-4/18.
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Nanthakumar, C. B., J. Eley, Y. Man, N. S. Gudmann, R. C. Chambers, A. Blanchard, W. Fahy y T. M. Maher. "Omipalasib Modulates Extracellular Matrix Turnover in IPF Patients: Exploratory Biomarker Analysis from a Phase I Proof of Mechanism Study". En American Thoracic Society 2019 International Conference, May 17-22, 2019 - Dallas, TX. American Thoracic Society, 2019. http://dx.doi.org/10.1164/ajrccm-conference.2019.199.1_meetingabstracts.a7301.
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Ibrahim, T., E. Sacanna, L. Mercatali, E. Scarpi, M. Ricci, R. Ricci, P. Serra, C. Tison y D. Amadori. "Relevance of Traditional CEA and CA15-3 and Bone Turnover Markers in Predicting Bone Relapse in Breast Cancer Patients." En Abstracts: Thirty-Second Annual CTRC‐AACR San Antonio Breast Cancer Symposium‐‐ Dec 10‐13, 2009; San Antonio, TX. American Association for Cancer Research, 2009. http://dx.doi.org/10.1158/0008-5472.sabcs-09-3027.
Texto completoInformes sobre el tema "Turnover tax"
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Xing, Jing, Katarzyna Bilicka y Xipei Hou. How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT. Cambridge, MA: National Bureau of Economic Research, enero de 2022. http://dx.doi.org/10.3386/w29650.
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Santoro, Fabrizio, Razan Amine y Tanele Magongo. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini. Institute of Development Studies, mayo de 2022. http://dx.doi.org/10.19088/ictd.2022.006.
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Many tax authorities changed the mode of interacting with taxpayers from physical to online as a response to the Covid-19 pandemic, to diminish the spread of the virus. Eswatini, the country under study, mandated the use of online tax filing through the e-Tax system for all income tax payers, coupled with a zero-cash-handling policy for tax payment. By means of a difference-in-difference (DID) strategy, reinforced by a propensity score matching (PSM), this paper offers an impact evaluation of the mandate on taxpayer filing and payment behaviour. We present three sets of results. First, we describe which firms are most likely to register for e-Tax – mostly large firms and those in the primary and tertiary sectors. Second, we show that e-Tax uptake significantly improves filing behaviour, as well as payment behaviour. E-Tax registered taxpayers are less likely to file nil (by 60 per cent), declare more turnover and taxable income, and are 70 per cent more likely to pay conditional on filing. Third, we shed light on the mechanisms behind our main findings, showing that the technology improved accuracy and reduced compliance costs. E-Tax-registered treated taxpayers are more likely to file on time, file for VAT, report more accurately, and, on the payment side, to pay their liabilities in full.
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Rossel, Lucia, Fabrizio Santoro y Naphtal Hakizimana. Technology Evolution and Tax Compliance: Evidence from Rwanda. Institute of Development Studies, septiembre de 2023. http://dx.doi.org/10.19088/ictd.2023.048.
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Information technology (IT) has great potential to help increase taxpayer compliance and revenue collection. Despite the increasing use of IT solutions by African tax administrations, evidence on its effectiveness remains limited. In Rwanda, the Revenue Authority introduced a more advanced version of its electronic billing machines (EBM) to enhance its ability to track business transactions remotely and to improve taxpayers’ experience of using the machines. Using a wealth of administrative data collected by the Revenue Authority, this paper evaluates the impact of the adoption of EBM2 on the ways in which firms file their tax returns. In particular, we are able to compare first-time users of EBM2, who are mostly new taxpayers, with ‘shifters’, who moved from the old EBM1 to EBM2. We looked first at value added tax (VAT). Overall, the adoption of EBM2 resulted in significant increases in reported business turnover, non-taxable sales, taxable sales, VAT inputs and VAT due. There was also a reduction in the proportion of completed VAT returns that implied zero VAT liabilities. Unsurprisingly, there was no significant overall change in the VAT returns from ‘shifters’. They had probably internalised the benefits of electronic billing machines when using the earlier EBM1 version. The effects of the adoption of EBM2 on income tax returns are less positive. Overall, no increase in income tax liability is reported. These results suggest that taxpayers do not believe that the Revenue Authority will attempt to reconcile their (separate) VAT and income tax returns. Taxpayers probably provide more reliable VAT returns because they believe, on the basis of the installation of electronic billing machines, with upgrades, that the Revenue Authority is focusing more on VAT. The main policy implication is that the Revenue Authority should make more effort to reconcile firms’ separate VAT and income tax returns, so that the positive effects of the new electronic billing machines on VAT compliance will spillover into income tax compliance. Summary of ATAP 30.
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Hakizimana, Naphtal y Fabrizio Santoro. Technology Evolution and Tax Compliance: Evidence from Rwanda. Institute of Development Studies, agosto de 2023. http://dx.doi.org/10.19088/ictd.2023.033.
Texto completoResumen
Information technology (IT) has great potential to help increase taxpayer compliance and revenue collection. Despite the increasing use of IT solutions by African tax administrations, evidence on its effectiveness remains limited. In Rwanda, the Revenue Authority introduced a more advanced version of its electronic billing machines (EBM) to enhance its ability to track business transactions remotely and to improve taxpayers’ experience of using the machines. Using a wealth of administrative data collected by the Revenue Authority, this paper evaluates the impact of the adoption of EBM2 on the ways in which firms file their tax returns. In particular, we are able to compare first-time users of EBM2, who are mostly new taxpayers, with ‘shifters’, who moved from the old EBM1 to EBM2. We looked first at value added tax (VAT). Overall, the adoption of EBM2 resulted in significant increases in reported business turnover, non-taxable sales, taxable sales, VAT inputs and VAT due. There was also a reduction in the proportion of completed VAT returns that implied zero VAT liabilities. Unsurprisingly, there was no significant overall change in the VAT returns from ‘shifters’. They had probably internalised the benefits of electronic billing machines when using the earlier EBM1 version. The effects of the adoption of EBM2 on income tax returns are less positive. Overall, no increase in income tax liability is reported. These results suggest that taxpayers do not believe that the Revenue Authority will attempt to reconcile their (separate) VAT and income tax returns. Taxpayers probably provide more reliable VAT returns because they believe, on the basis of the installation of electronic billing machines, with upgrades, that the Revenue Authority is focusing more on VAT. The main policy implication is that the Revenue Authority should make more effort to reconcile firms’ separate VAT and income tax returns, so that the positive effects of the new electronic billing machines on VAT compliance will spillover into income tax compliance.
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Hakizimana, Naphtal y Fabrizio Santoro,. Technology Evolution and Tax Compliance: Evidence from Rwanda. Institute of Development Studies, mayo de 2024. http://dx.doi.org/10.19088/ictd.2024.038.
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Data on economic transactions is crucial for tax administrations to be able to enforce tax compliance, and technology can be key to obtaining information. In the last decade, African tax administrations have increasingly adopted technological advances such as integrated systems, electronic filing, and electronic billing machines (EBMs). EBMs allow taxpayers to digitise their transactions and transfer billing information automatically to the revenue authority. They have high potential, as they allow firms to lower their administrative and compliance costs, streamline transactions, improve record-keeping, strengthen their administrative capacity and, in the case of small businesses, improve their ability to attract clients and engage in trade thanks to improved accuracy and transparency. Rwanda is one of Africa’s fastest growing and most technology-oriented countries. The government is highly reliant on technology to improve tax revenues. In 2013, the Rwandan Revenue Authority (RRA) introduced EBMs through a machine called EBM1. This used a SIM card, through which VAT-registered taxpayers transmitted sale transaction data to the RRA in real time. Like any technology, there were practical challenges, such as the cost of acquiring and maintaining the machine, limitations in storing information and lack of remote support. As a result, an improved, free, software version called EBM2 was rolled out in 2017 and is still in use. This can digitise and store receipts, capture core business information like inventory and type of items sold, automatically validate buyers’ identity and provide support online. This paper evaluates the impact of the implementation of EBM2 on VAT and income tax compliance. Thanks to a collaboration with the RRA, we looked at around 60,000 EBM users’ monthly/quarterly VAT and annual income tax returns from 2013 to 2020. We focus specifically on two groups: those who had previously used EBM1 and shifted to EBM2 (shifters), and those who only adopted EBM2 (new users). Taking advantage of the fact that EBM2 adoption happened over time, we conduct a difference-difference strategy to estimate the impact of EBM2 on key outcomes for both VAT and income tax, including the discrepancy in reported turnover between the two tax heads. Please note: This is a revised version of RiB99: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/18228
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Asmare, Fisha, Seid Yimam y Etsehiwot Semreab. Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector. Institute of Development Studies, noviembre de 2023. http://dx.doi.org/10.19088/ictd.2023.056.
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Presumptive tax has become a popular way of taxing businesses operating in the informal sector across middle- and low-income countries. However, evidence on the unintended effects of presumptive tax systems is scant and the effects themselves are not yet clearly known. Presumptive taxation in general has been much criticised, and public outcry and complaints have emerged due to its alleged unfairness and a lack of clarity in its implementation. The case of Ethiopia is no different. It is expected that a simple imposition of the presumptive tax system to tax the informal sector without considering stylised facts in the sector would have various negative consequences, especially in terms of the repercussions on equity. This study examines the issue empirically in the case of Ethiopia and is probably the first study of its kind in the country. We explore the equity implications of the presumptive tax system to tax the informal sector in Addis Ababa, Ethiopia. We also critically evaluate income distribution among informal sector operators considering various social stratifiers such as gender. The main dataset we use to address our research questions is the informal micro enterprise (IME) survey data collected by BAN-Development Research Centre for Excellence (BAN-DRCE) in collaboration with Stichting Nederlandse Vrijwilligers (SNV) Ethiopia from Addis Ababa in 2021. Employing descriptive analysis and a representative taxpayer approach, we find that informal sector taxation using the turnover-based presumptive tax system would be both horizontally and vertically inequitable. Our analysis shows that about 44 per cent of informal sector businesses which participated in the survey earn below the minimum formal sector business income tax threshold. Most of these 44 per cent of businesses are owned by women. The plausible reasons for the inequitable taxation of the informal sector are the complexity of how the presumptive tax burden is determined, and lack of clarity on this process. Therefore, the presumptive tax system in Ethiopia requires a serious discussion that extends up to revision.
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Niesten, Hannelore. Taxation Policies, Processes, and Performances of Mobile Money Providers in Côte d’Ivoire. Institute of Development Studies, mayo de 2024. http://dx.doi.org/10.19088/ictd.2024.030.
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This policy brief examines the effects of cumulative, specific 7.2 per cent taxes on mobile money (MM) service providers in Côte d’Ivoire. It assesses the unique tax framework, which deviates from the consumer-centric trend observed in many African countries, where end-users typically bear the burden. Initially targeting telecom companies, the tax expanded to encompass MM providers created by licensed telecom operators (Orange Money, MTN Money, and Moov Money) and, later, all companies providing MM operations. Concerns over potential investment declines persist, yet concrete evidence is absent. The data available suggests a decrease in MM turnover, partially due to lowered MM service prices, though telecom regulator reports note a lack of communication in MM revenue reporting. If specific taxes were reduced or abolished, the funds originally allocated could be reinvested, particularly to bolster agent commissions in rural zones, given the heightened competition between diverse payment service players in Côte d’Ivoire. The study emphasises the importance of a level playing field with other money transfer services provided by banks, local businesses, and fintech.