Search results for " deduction"
showing 4 items of 4 documents
FISCAL POLICIES: LAW VERSUS ABUSE
2015
Creating a more efficient tax-collection system is a popular topic in the context of the public debate surrounding the revision of the Romanian Fiscal Code and the Romanian Fiscal Procedure Code. One cannot reduce tax rates without improving the tax-collection system. This objective can be achieved through the modernization of the tax administration. Proposed solutions involve a clear correlation between the Fiscal Procedure Code and Fiscal Code together with a harmonisation of the national law to the European Union law. On condition that the NAFA's workforce will possess the required skills and the necessary procedures in place, the risk that the taxpayers acting in good faith will "vanish…
An Italian input–output model for the assessment of energy and environmental benefits arising from retrofit actions of buildings
2013
Abstract The paper presents an energy and environmental extended input–output model combined with the life cycle assessment, applied to assess the energy and environmental benefits arising from the Italian policy of tax deduction for energy retrofit actions of buildings. The study allowed to assess the advantages due to the above policy, taking into account both direct and indirect energy saving and avoided CO 2 emissions obtained with the retrofit actions and indirect energy consumption and related CO 2 emissions due to the realization of the above actions. Moreover, the authors defined an original model to assess the indirect rebound effect caused by the energy saving actions. The obtaine…
The Spherical Shape of Reason: Theoretical Implications in Kant’s Cosmopolitan Right
2017
What is the meaning of the Kantian “right to visit”? What role does it play in his cosmopolitan project of peace? Kant scholars answer differently. Two opposite interpretive tendencies can be traced paradigmatically. One position points out freedom of circulation of the stranger as a condition of communication and peaceful coexistence between peoples. The other sees the constitutional limitation of the right to visit as a starting point for the creation of a global society. Kant’s philosophy offers elements that go beyond both interpretations. However, this only becomes apparent when the right to visit is read from a new perspective that goes beyond the specific space of the Kantian doctrin…
Continuum: A spatiotemporal data model to represent and qualify filiation relationships
2013
International audience; This work introduces an ontology-based spatio-temporal data model to represent entities evolving in space and time. A dynamic phenomenon generates a complex relationship network between the entities involved in the process. At the abstract level, the relationships can be identity or topological filiations. The existence of an identity filiation depends on whether the object changes its identity or not. On the other hand, topological filiations are based exclusively on the spatial component, like in the case of growth, reduction, merging or splitting. When combining identity and topological filiations, six filiation relationships are obtained, forming a second abstrac…