Search results for " tax"
showing 10 items of 794 documents
Supplementary material 3 from: Vecchi M, Stec D (2021) Integrative descriptions of two new Macrobiotus species (Tardigrada, Eutardigrada, Macrobiotid…
2021
Thorpe normalization calculations and results
Tooth replacement rates in early chondrichthyans: a qualitative approach
2009
The continuous replacement of teeth throughout their lifetime is a common characteristic of most chondrichthyans. This process was already present in the earliest representatives of the group. It has been well established that different species of extant sharks show rapid tooth replacement rates; however, some authors have suggested that in early chondrichthyans this rate might have been much slower. Here we present a qualitative approach to analyse tooth replacement rates in the Early Devonian shark Leonodus carlsi, the earliest tooth-bearing shark known to date. For this, we have examined 1,103 isolated teeth from Celtiberia, Spain. Our study provides strong evidences of an extremely slow…
Living Coccolithophores from the Gulf of Sirte (Southern Mediterranean Sea) during the summer of 2008
2012
The Gulf of Sirte is a largely unexplored area in the southernmost Mediterranean Sea.We are presenting here 2008 summer data on the distribution pattern of living coccolithophores, a main phytoplankton calcifying group, in 105 samples from 20 stations. The survey includes coastal and offshore stations, enabling us to provide indications on the dynamics of phytoplankton productivity in relation to oceanographic processes. The total coccosphere concentrations show higher values in the offshore stations and lower ones for coastal sites. Umbellosphaera tenuis, Emiliania huxleyi, Florisphaera profunda, Syracosphaera pulchra HOL (Calyptrosphaera oblonga) and Rhabdosphaera spp. dominate the assemb…
Best Practices for International eSourcing of Software Products and Services from the Service Providers' Perspective
2015
This research analyzes how eSourcing service providers can execute the Information and Communications Technology-enabled international sourcing of software-intensive systems and services (eSourcing) effectively. The extant literature falls short of providing a detailed enough set of best practices and supporting classes of information systems to help providers to manage and deliver effective services. This research presents a set of best practices for international eSourcing service providers to facilitate the execution, improvement, and management of international eSourcing services. The practices help providers to establish and execute a mature eSourcing life-cycle in order to overcome th…
Sisubiotus hakaiensis sp. nov. (Tardigrada, Macrobiotidae), a new tardigrade species from Calvert Island (British Columbia, Canada)
2022
Tardigrades reports from British Columbia (Canada) trace back to 1908 and numerous species have been recorded from this region, despite the relatively few published sampling studies. We describe by integrative taxonomy (light microscopy morphology, morphometrics, and DNA sequencing) a new tardigrade species, Sisubiotus hakaiensis sp. nov. from the British Columbia central coast. The new species has been found in moss collected from a vertical rock outcrop near the Hakai Institute Calvert Island Field Station. Sisubiotus hakaiensis sp. nov. differs from all the other known species in the genus by the presence of a labyrinthine layer inside the egg process walls, whereas no consistent differe…
WHAT PROMOTION TECHNIQUES USE ROMANIAN TAX ADMINISTRATION TODAY?
2013
Promotional activities in the field of taxation have as main objective to influence the fiscal behavior of taxpayers. Fiscal policy promotion involves a set of actions to boost a free consent of taxpayers to pay tax liabilities. Tax institutions are interested in creating a favorable attitude of taxpayers towards taxes. Communication between taxpayers and public institutions is vital because tax administration should assure taxpayers’ information about its existence and mission. Starting with these premises, the paper presents some current techniques of promotion used by Romanian public institutions to promote their image among taxpayers.
WHAT INSTITUTIONS HAVE RESPONSABILITIES IN THE FIELD OF TAXATION IN ROMANIA?
2011
In everyday language, to refer to a state institution dealing with the establishment, collection and tracking contributions to state tax authorities use the term tax authorities. Under this "dome" called FISC sits all public institutions, which în their activity, directly or indirectly perceive and seek public financial resources consist of taxes and contributions. Through this article, we try to find answer to the question of title, exceeding the fields created by Ministry of Public Finance and presenting public institutions under the jurisdiction of other ministries, but with the powers in tax matters.
THE IMPACT OF TAX COMPETITION AND HARMONISATION IN THE EU IN RELATION TO FISCAL OPTIMISATION
2018
Fiscal competition and harmonisation are topical issues and the controversy generated by preferences for one or the other is due to the effects they generate in the economies of the EU member states. The practice of tax competition to a smaller or larger extent by some of the Member States is often identified with tax optimisation practices. Thus, in the economies of developed or emerging countries, the effects are both on the labour market, in the collection of indirect taxes (VAT or excise duties), but also in the transfer of profits versus transfer prices. The European fora are working hard for the uniformity of European legislation, but also to determine the governments of the Member St…
ROMANIAN TAXPAYERS’ INCLINATION TO TAX CHEATING
2011
Any taxpayer lives with the feeling of being stolen when it finds that tax revenues are not used effectively and corruption is prevalent everywhere. Tax psychology appears often as an explanation of tax payers’ behavior in relation to taxation. This paper aims to underline the disparity between the degree of verbal fiscal morality declared by the Romanians in international surveys (World Values Survey) and the degree of factual fiscal morality provided by annual reports of National Tax Administration Agency of Romania. Results of the survey undertaken at the international level cannot be extrapolated to the complex territorial space with millions of working individuals and corporate taxpaye…
FAILING STATES – THE IMPACT OF GOODS AND SERVICE TRADE LIBERALIZATION
2011
Any taxpayer lives with the feeling of being stolen when it finds that tax revenues are not used effectively and corruption is prevalent everywhere. Tax psychology appears often as an explanation of tax payers’ behavior in relation to taxation. This paper aims to underline the disparity between the degree of verbal fiscal morality declared by the Romanians in international surveys (World Values Survey) and the degree of factual fiscal morality provided by annual reports of National Tax Administration Agency of Romania. Results of the survey undertaken at the international level cannot be extrapolated to the complex territorial space with millions of working individuals and corporate taxpaye…