Search results for "TAXA"

FACTORIAL ANALYSIS OF FISCAL PRESSURE IN ROMANIA: 2008 - 2011

2013

The existence of any modern state is unthinkable without a tax system's efficiency and performance through pressure on taxpayers. Tax burden may be easier as long as it is not excessive. This paper aims to analyze the factors which influence overall tax burden calculated at the Romanian state budget level by using two factorial models for decomposition of the tax burden, a synthetic one and an analytical one. This goal is preceded by a dynamic and structural approach of the tax burden in Romania during 2000 - 2011 in relation to changes in tax burden of the EU Member States.

Efficiency of Corporate Income Tax Reliefs for the Investment Promotion in Latvia

2014

Corporate income tax rate in Latvia is one of the lowest in the European Union and is favourable for business. However, the government additionally uses numerous CIT reliefs to stimulate investments, to promote specific industries and investors. Total costs of these tax reliefs are high, but many of the goals declared by their introduction are not reached, suggesting that tax relief efficiency could be questioned. The efficiency of the existing and potential CIT reliefs should be regularly evaluated. The suggested criteria for such examination are – clear objective, type of taxable rent, existence of positive externality, appropriate design and potential for tax planning, costs in revenue f…

Estudio farmacogenético del tratamiento del cáncer de mama basado en antraciclinas y taxanos

2016

Existe una importante variabilidad interindividual en la respuesta a los medicamentos que condiciona que no sea fácil predecir la efectividad o seguridad de un fármaco en un paciente concreto. La Farmacogenética (PGt) estudia el vínculo entre las variaciones en la secuencia de ADN de un paciente y su respuesta al tratamiento farmacológico. La variación de un único nucleótido puede tener consecuencias dramáticas, de modo que la identificación de variantes que alteren la función o expresión de las proteínas implicadas en la farmacocinética o farmacodinamia y su efecto final sobre la respuesta es el objetivo de la PGt. El Cáncer de Mama (CM) es el tipo de cáncer más frecuente en mujeres. A pes…

Kansalaisten kulutuskäyttäytymisen muutokset digitalisoituvassa yhteiskunnassa

2018

ISSUES ON THE POSITION OF EUROPEAN EASTERN COUNTRIES IN WORLD RANKINGS INCLUDING ELEMENTS OF TAXATION

2012

Taxation is an essential component of any nation. Taxation, with its economic and social implications, is taken into account when the world rankings are made. The level of fiscal pressure, the design of the tax system, the number of taxes, the relationship between taxpayers with the fiscal administration, the principles of taxation, the existence of a real partnership between the taxpayer and the state are a part of fiscal elements that determine attractiveness or rejection from a particular country. Without claiming an exhaustive approach, our work presents some fiscal aspects from Eastern European countries found in world rankings, by emphasizing the influence of these factors on the posi…

A different role of taxation. Using fiscal leverage as an incentive to foster regeneration of common goods and improve the performance of public gove…

2019

The paper analysis the possibility of using fiscal leverage as an incentive to foster policy of regeneration of common goods. Regeneration of urban goods and spaces not only shows some points in common with the so-called circular economy, but – trough the role played by private citizens who, by substituting or collaborating with public administrations, participate in reuse of goods and urban spaces – may also be considered as an efficient example of public and private cooperation, aiming to improve the level of well-being of the community. Thus, it may be argued that regeneration and taxation have an, at least partially, coinciding aim. Both pursue a general interest: regeneration in a most…

A project for an Italian Red List of bryophytes

2012

Financement des investissements et calculs de rentabilité

1988

L'objet de cet exposé est de fournir quelques éléments sur la prise en compte du financement des investissements lors des calculs de rentabilité. La première partie (section 1) sera consacrée à la comparaison des calculs de rentabilité globale et des calculs de rentabilité des capitaux propres dansle cas où l'on suppose qu'il n'y a pas de rationnement du capital