scholarly journals A Stackelberg game for the Italian tax evasion problem

2021 ◽  
Author(s):  
Gianfranco Gambarelli ◽  
Daniele Gervasio ◽  
Francesca Maggioni ◽  
Daniel Faccini
Keyword(s):  
Tax Evasion ◽  
Stackelberg Game ◽  
National Level ◽  
Optimal Number ◽  
Financial Resources ◽  
Fiscal Year ◽  
Main Task ◽  
The Real ◽  
Italian Case ◽  
Evasion Problem

AbstractIn this paper, we consider the problem of tax evasion, which occurs whenever an individual or business ignores tax laws. Fighting tax evasion is the main task of the Economic and Financial Military Police, which annually performs fiscal controls to track down and prosecute evaders at national level. Due to limited financial resources, the tax inspector is unable to audit the population entirely. In this article, we propose a model to assist the Italian tax inspector (Guardia di Finanza, G.d.F.) in allocating its budget among different business clusters, via a controller-controlled Stackelberg game. The G.d.F. is seen as the leader, while potential evaders are segmented into classes according to their business sizes, as set by the Italian regulatory framework. Numerical results on the real Italian case for fiscal year 2015 are provided. Insights on the optimal number of controls the inspector will have to perform among different business clusters are discussed and compared to the strategy implemented by the G.d.F.

PP469 From Theory To Practice: Which Value Framework Is Applied For Onco-Hematology Therapies In Italy? A 5-year Retrospective Analysis

2020 ◽  
Vol 36 (S1) ◽  
pp. 37-37
Author(s):  
Americo Cicchetti ◽  
Rossella Di Bidino ◽  
Entela Xoxi ◽  
Irene Luccarini ◽  
Alessia Brigido
Keyword(s):  
Real World ◽  
Ad Hoc ◽  
Grey Literature ◽  
National Level ◽  
Pharmaceutical Products ◽  
European Medicines Agency ◽  
The Real ◽  
R Process ◽  
The One ◽  
The Impact

IntroductionDifferent value frameworks (VFs) have been proposed in order to translate available evidence on risk-benefit profiles of new treatments into Pricing & Reimbursement (P&R) decisions. However limited evidence is available on the impact of their implementation. It's relevant to distinguish among VFs proposed by scientific societies and providers, which usually are applicable to all treatments, and VFs elaborated by regulatory agencies and health technology assessment (HTA), which focused on specific therapeutic areas. Such heterogeneity in VFs has significant implications in terms of value dimension considered and criteria adopted to define or support a price decision.MethodsA literature research was conducted to identify already proposed or adopted VF for onco-hematology treatments. Both scientific and grey literature were investigated. Then, an ad hoc data collection was conducted for multiple myeloma; breast, prostate and urothelial cancer; and Non Small Cell Lung Cancer (NSCLC) therapies. Pharmaceutical products authorized by European Medicines Agency from January 2014 till December 2019 were identified. Primary sources of data were European Public Assessment Reports and P&R decision taken by the Italian Medicines Agency (AIFA) till September 2019.ResultsThe analysis allowed to define a taxonomy to distinguish categories of VF relevant to onco-hematological treatments. We identified the “real-world” VF that emerged given past P&R decisions taken at the Italian level. Data was collected both for clinical and economical outcomes/indicators, as well as decisions taken on innovativeness of therapies. Relevant differences emerge between the real world value framework and the one that should be applied given the normative framework of the Italian Health System.ConclusionsThe value framework that emerged from the analysis addressed issues of specific aspects of onco-hematological treatments which emerged during an ad hoc analysis conducted on treatment authorized in the last 5 years. The perspective adopted to elaborate the VF was the one of an HTA agency responsible for P&R decisions at a national level. Furthermore, comparing a real-world value framework with the one based on the general criteria defined by the national legislation, our analysis allowed identification of the most critical point of the current national P&R process in terms ofsustainability of current and future therapies as advance therapies and agnostic-tumor therapies.

EFFICIENCY OF THE TAX SYSTEM ON THE BASIS OF TRANSPARENCY AND REFORM

2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 219-222
Author(s):  
Ludmila Oleinikova ◽  
Keyword(s):  
Public Goods ◽  
Tax Evasion ◽  
Small Businesses ◽  
National Level ◽  
Tax Base ◽  
Tax System ◽  
Tax Legislation ◽  
Improve Compliance ◽  
Factors Of Production ◽  
The Government

The expediency is reasoned of creating a competitive environment in the context of globalization and limited factors of production, forcing countries to compete with each other and take measures to attract owners of factors of production by forming the optimal combination of institutional, public goods and tax preferences, where only tax preferences are not the key to success in competition, as opposed to general conditions of taxation in combination with infrastructural, institutional and public goods. Emphasis is placed on the rapid digitalization of economic processes and the globalization of even small businesses through online platforms that will significantly affect the struggle in the field of economic and institutional competition. It has been proven that it is already necessary to respond to new challenges which are associated with tax evasion, erosion of the tax base, a significant geographical gap between the location of factors of production and the jurisdiction of profit. It is established that the answers to these risks lie both in the plane of institutional readiness and in the plane of the effectiveness of the application of tax administration tools, including control, as well as the synergy of measures at the macro and micro levels. The variety of tools used in world practice to improve compliance with tax legislation is studied and their division into categories is indicated. The expediency of using mechanisms to ensure the transparency of the tax system is substantiated, along with measures to assure the transparency of taxpayers before the tax authorities at the national level, as well as mechanisms to provide accountability and transparency of the tax authorities themselves to the government, parliament and taxpayers. It is proposed, taking into account foreign experience, in addition to quantitative indicators of tax effectiveness, to use supplementary indicators that characterize the work of tax authorities, considering economy, effectiveness, efficiency, which will deepen the level of tax system performance.

scholarly journals A Privacy Protection Model of Data Publication Based on Game Theory

2018 ◽  
Vol 2018 ◽  
pp. 1-13 ◽  
Author(s):  
Li Kuang ◽  
Yujia Zhu ◽  
Shuqi Li ◽  
Xuejin Yan ◽  
Han Yan ◽  
...  
Keyword(s):  
Privacy Protection ◽  
Stackelberg Game ◽  
Rapid Development ◽  
Optimal Number ◽  
Service Development ◽  
Lower Probability ◽  
Data Publication ◽  
Development Organization ◽  
Trade Offs ◽  
New Strategy

With the rapid development of sensor acquisition technology, more and more data are collected, analyzed, and encapsulated into application services. However, most of applications are developed by untrusted third parties. Therefore, it has become an urgent problem to protect users’ privacy in data publication. Since the attacker may identify the user based on the combination of user’s quasi-identifiers and the fewer quasi-identifier fields result in a lower probability of privacy leaks, therefore, in this paper, we aim to investigate an optimal number of quasi-identifier fields under the constraint of trade-offs between service quality and privacy protection. We first propose modelling the service development process as a cooperative game between the data owner and consumers and employing the Stackelberg game model to determine the number of quasi-identifiers that are published to the data development organization. We then propose a way to identify when the new data should be learned, as well, a way to update the parameters involved in the model, so that the new strategy on quasi-identifier fields can be delivered. The experiment first analyses the validity of our proposed model and then compares it with the traditional privacy protection approach, and the experiment shows that the data loss of our model is less than that of the traditional k-anonymity especially when strong privacy protection is applied.

Marry Me?

Love, Inc. ◽  
2019 ◽  
pp. 83-112
Author(s):  
Laurie Essig
Keyword(s):  
Nineteenth Century ◽  
Twentieth Century ◽  
First Century ◽  
Financial Resources ◽  
The Real ◽  
Early Twentieth Century ◽  
Real Change ◽  
History Of ◽  
Twenty First Century ◽  
Diamond Ring

Getting engaged now requires more emotional and financial resources than ever before. Here Essig traces the history of engagements from the birth of companionate marriages in the nineteenth century to the invention of rituals like the bended knee and fetish items like the diamond ring in the early twentieth century. But the real change happened at the beginning of the twenty-first century, as engagements became “spectacular,” requiring not just highly staged events but also highly produced videos and images that could then be disseminated to the larger world.

Conservation and development: a cross-disciplinary overview

2020 ◽  
Vol 47 (4) ◽  
pp. 234-242 ◽  
Author(s):  
José Maria Cardoso da Silva ◽  
Julie Topf
Keyword(s):  
Sustainable Development ◽  
National Level ◽  
Financial Resources ◽  
Conservation Movement ◽  
Ecological Infrastructure ◽  
Development Agenda ◽  
The People ◽  
National Governments ◽  
Global And Local

SummaryThe ability of national governments to set and implement policies that protect biodiversity is currently facing widespread scepticism within the conservation movement. Here, we review the literature from several disciplines to outline a positive agenda for how the global conservation movement can address this. We combine the strengths of the people-centred and science-led conservation approaches to develop a framework that emphasizes the importance of ecological infrastructure for the long-term prosperity of human societies in an ever-changing world. We show that one of the major goals of the conservation movement (enhancing global ecological infrastructure to end species and ecosystem loss) remains central and irreplaceable within the broad sustainable development agenda. Then, we argue that the conservation community is now more prepared than ever to face the challenge of supporting societies in designing the ecological infrastructure they need to move towards more sustainable states. Because it is where global and local priorities meet, the national level is where impactful changes can be made. Furthermore, we point out two priorities for the conservation movement for the next decade: (1) substantially increase the amount of financial resources dedicated to conservation; and (2) advance the next generation of policies for ecological infrastructure.

scholarly journals Industrial Robot Control by Means of Gestures and Voice Commands in Off-Line and On-Line Mode

Sensors ◽  
2020 ◽  
Vol 20 (21) ◽  
pp. 6358
Author(s):  
Wojciech Kaczmarek ◽  
Jarosław Panasiuk ◽  
Szymon Borys ◽  
Patryk Banach
Keyword(s):  
Robot Control ◽  
Industrial Robot ◽  
Task Completion ◽  
Main Task ◽  
The Real ◽  
Communication Task ◽  
Virtual Station ◽  
On Line ◽  
Real Robot ◽  
The Impact

The paper presents the possibility of using the Kinect v2 module to control an industrial robot by means of gestures and voice commands. It describes the elements of creating software for off-line and on-line robot control. The application for the Kinect module was developed in the C# language in the Visual Studio environment, while the industrial robot control program was developed in the RAPID language in the RobotStudio environment. The development of a two-threaded application in the RAPID language allowed separating two independent tasks for the IRB120 robot. The main task of the robot is performed in Thread No. 1 (responsible for movement). Simultaneously, Thread No. 2 ensures continuous communication with the Kinect system and provides information about the gesture and voice commands in real time without any interference in Thread No. 1. The applied solution allows the robot to work in industrial conditions without the negative impact of the communication task on the time of the robot’s work cycles. Thanks to the development of a digital twin of the real robot station, tests of proper application functioning in off-line mode (without using a real robot) were conducted. The obtained results were verified on-line (on the real test station). Tests of the correctness of gesture recognition were carried out, and the robot recognized all programmed gestures. Another test carried out was the recognition and execution of voice commands. A difference in the time of task completion between the actual and virtual station was noticed; the average difference was 0.67 s. The last test carried out was to examine the impact of interference on the recognition of voice commands. With a 10 dB difference between the command and noise, the recognition of voice commands was equal to 91.43%. The developed computer programs have a modular structure, which enables easy adaptation to process requirements.

scholarly journals The Fiscal Pressure Endured by Trading Companies

2013 ◽  
Vol 3 (1) ◽  
pp. 134
Author(s):  
Constantin Cucoşel
Keyword(s):  
Tax Evasion ◽  
The State ◽  
The Other ◽  
Financial Resources ◽  
Internal Resources ◽  
Historical Reality ◽  
External Sources ◽  
Fiscal Pressure ◽  
Legal Entities

In order to carry out the extremely complex and diverse tasks it has to perform, the state needs important financial resources it can obtain either from within the country, from its taxpayers, physical persons or legal entities, or from external sources when internal resources are insufficient. The society cannot exist in the absence of the duties and taxes whose necessity is, on one hand stipulated by the Constitution, and on the other, proved by historical reality. It is only logical for these taxes to be imposed to the taxpayers. Fiscal pressure is a concept closely related to the notion of taxation and is often used to describe its level.   Keywords: taxes, fees, taxation, fiscal pressure, tax evasion

The Structure of Funding in Canadian Interuniversity Athletics

1995 ◽  
Vol 9 (1) ◽  
pp. 59-69 ◽  
Author(s):  
Alison Armstrong-Doherty
Keyword(s):  
Financial Constraints ◽  
Athletic Directors ◽  
Student Support ◽  
Financial Resources ◽  
Fiscal Year ◽  
Athletic Department ◽  
Current Structure ◽  
Canadian Universities ◽  
Alternative Sources ◽  
Student Fees

Increasing financial constraints have led athletic directors in Canadian universities to consider alternative sources of funding to supplement traditional university and student support. A profile of the current structure of athletic funding was developed to provide a better understanding of who is paying for interuniversity athletics and to address concerns about the possible implications of this support. Athletic directors at 34 Canadian universities reported the amounts of financial resources received from various sources during the previous fiscal year; the amount from each source was calculated as a percentage of the total athletic budget. The results indicate that the majority of funding for interuniversity athletics continues to be secured from university funds and/or student fees, although a decline in the former was noted. An increase in the percentage of funding from internal revenues generated by the athletic department was observed. However, funding from nonuniversity sources continues to be relatively minimal.

scholarly journals VICTORY TO THE METHOD OF INDICATIVE PLANNING IN THE SYSTEM OF INVESTMENT CREDITING OF ENTERPRISES

2020 ◽  
Author(s):  
Lydiadia Kostirko ◽  
◽  
Alexander Rоzmyslov ◽  
Keyword(s):  
Commercial Banks ◽  
Raw Materials ◽  
Small And Medium Enterprises ◽  
Banking System ◽  
Financial Resources ◽  
Natural State ◽  
Main Task ◽  
Labor Costs ◽  
Investment Activity ◽  
Medium Enterprises

A necessary component of investment activity is the process of accumulating the necessary funds to finance investments. The natural state of limited internal own funds of the enterprise requires the attraction of additional (external) financing in the form of loans and borrowings. Investment lending is a promising area of activity of banks, the main task of which is the allocation of financial resources for the for-mation and development of production. Solving the problem of investment lending as a real sector of the economy pursues two goals: stabilization of the banking system in the rational allocation of financial resources and economic recovery through strengthening the position of commercial banks and small and medium enterprises (by attracting credit resources). Therefore, commercial banks engaged in investment lending should constantly and carefully study and analyze the condition of partner banks, both those with whom they are already working and those who are potential partners. The essence of the normative method of planning is to use a set of norms and standards when calculating the indicators of the indicative plan. The norm is the absolute value of the maximum allowable amount of material resources (ie, raw materials, fuel), as well as the cost of living labor for the manufacture of a unit of production. Standard – a relative indicator that characterizes the degree of use of tools, objects of labor, living labor costs. Norms and standards of consumption of paid services is a system of estimating the level of consumption by one person of certain types of services, which is based on scientifically based calculations of rational consumption. At the same time, in order to make specific decisions of the bank, it is necessary to be guided by a pre-thought-out strategy based on the "goal tree" and the system of plans of a commercial bank. In tactical terms, the main standard solutions can be provided in the credit policy of the bank for the period corresponding to the term of the project. At the same time, in the world economic literature, the standard deviation is called risk and is one of the most common absolute indicators of risk measurement.

scholarly journals Applying Benford’s Law to Monitor Death Registration Data: A Management Tool for the COVID-19 Pandemic

Mathematics ◽  
2021 ◽  
Vol 10 (1) ◽  
pp. 46
Author(s):  
Francisco Gabriel Morillas-Jurado ◽  
María Caballer-Tarazona ◽  
Vicent Caballer-Tarazona
Keyword(s):  
Central Government ◽  
National Level ◽  
Management Tool ◽  
Benford’S Law ◽  
Death Registration ◽  
Health Crisis ◽  
Real Dimension ◽  
The Real ◽  
Registration Data ◽  
Benford's Law

In Spain, the COVID-19 pandemic has impacted the various regions of the country differently. The availability of reliable and up-to-date information has proved to be fundamental for the management of this health crisis. However, especially during the first wave of the pandemic (February–August 2020), the disparity in the recording criteria and in the timing of providing these figures to the central government created controversy and confusion regarding the real dimension of the pandemic. It is therefore necessary to have objective and homogeneous criteria at the national level to guide health managers in the correct recording and evaluation of the magnitude of the pandemic. Within this context, we propose using Benford’s Law as an auditing tool to monitor the reliability of the number of daily COVID-related deaths to identify possible deviations from the expected trend.

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