AN EXAMINATION OF THE RELATIONSHIP OF TAX REVENUES TO GROSS NATIONAL PRODUCT WITH REFERENCE TO ABNORMAL BUSINESS FLUCTUATIONS (STAGNATION) VIS-A-VIS NORMAL BUSINESS FLUCTUATIONS (*)

1967 ◽  
Vol 19 (3) ◽  
pp. 165-183
Author(s):  
M. R. Kumara Swamy
Keyword(s):  
Gross National Product ◽  
National Product ◽  
Business Fluctuations ◽  
Tax Revenues ◽  
Relationship Of ◽  
The Relationship

scholarly journals The relationship of per capita gross national product to the prevalence of symptoms of asthma and other atopic diseases in children (ISAAC)

2001 ◽  
Vol 30 (1) ◽  
pp. 173-179 ◽  
Author(s):  
Alistair W Stewart ◽  
Ed A Mitchell ◽  
Neil Pearce ◽  
David P Strachan ◽  
Stephan K Weiland
Keyword(s):  
Gross National Product ◽  
National Product ◽  
Atopic Diseases ◽  
Per Capita ◽  
Relationship Of ◽  
The Relationship

scholarly journals TAX GAP AS A TOOL FOR MEASURING VAT EVASION IN THE EU COUNTRIES

2020 ◽  
Vol 10 (2) ◽  
pp. 8-13
Author(s):  
ALENA ANDREJOVSKÁ ◽  
VERONIKA KONEČNÁ ◽  
JANA HAKALOVÁ
Keyword(s):  
Tax Evasion ◽  
Sharp Change ◽  
Member States ◽  
Eu Member States ◽  
Tax Revenues ◽  
Tax Gap ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship ◽  
The Eu

VAT is one of the most decisive tax revenues sources in the EU Member States. Due to financial frauds and insufficient tax system, there is a billion loss of EUR every year in the European budget. The article deals with the impact of the tax evasion on economies of the EU Member States. By applying the top-down approach, we observed tax gaps as a quantifier of tax evasion from 2004 to 2017. The period around the economic crisis in 2009 was examined in more detail, as there was a sharp change in the evolution of tax gaps. We constructed a regression model, which examined the relationship of the tax gap and VAT tax revenues to selected determinants of tax evasion. The results showed that tax gaps in the Member States have been growing every year. We also found that there is an increase in tax revenues, but tax liabilities increase to greater extent.

TAXATION, THE STATE, AND THE COMMUNITY

2006 ◽  
Vol 23 (2) ◽  
pp. 210-234
Author(s):  
Jeffrey Schoenblum
Keyword(s):  
Public Finance ◽  
Social Welfare ◽  
Political Process ◽  
The State ◽  
The Political ◽  
Tax Revenues ◽  
Relationship Of ◽  
The Relationship ◽  
Do So

The paper is concerned with the relationship of taxation to conceptions of the state and the community. The paper contends that public finance theorists have focused little attention on what, precisely, the state is and the role of subnational and supranational communities, even though understanding the state and these communities is essential for grasping how tax revenues are really distributed. The failure of public finance to do so is explainable by the powerful faith in the expertise of theorists and bureaucrats and abstract models for social welfare, whether or not they work or would be agreed upon and implemented via the political process.

The relationship of the scleractinian corals to the rugose corals

Paleobiology ◽  
1980 ◽  
Vol 6 (02) ◽  
pp. 146-160 ◽  
Author(s):  
William A. Oliver
Keyword(s):  
Critical Points ◽  
Scleractinian Corals ◽  
Convincing Evidence ◽  
Early Triassic ◽  
Rugose Corals ◽  
History Of ◽  
The Subject ◽  
Relationship Of ◽  
The Relationship ◽  
Biologic Factors

The Mesozoic-Cenozoic coral Order Scleractinia has been suggested to have originated or evolved (1) by direct descent from the Paleozoic Order Rugosa or (2) by the development of a skeleton in members of one of the anemone groups that probably have existed throughout Phanerozoic time. In spite of much work on the subject, advocates of the direct descent hypothesis have failed to find convincing evidence of this relationship. Critical points are:(1) Rugosan septal insertion is serial; Scleractinian insertion is cyclic; no intermediate stages have been demonstrated. Apparent intermediates are Scleractinia having bilateral cyclic insertion or teratological Rugosa.(2) There is convincing evidence that the skeletons of many Rugosa were calcitic and none are known to be or to have been aragonitic. In contrast, the skeletons of all living Scleractinia are aragonitic and there is evidence that fossil Scleractinia were aragonitic also. The mineralogic difference is almost certainly due to intrinsic biologic factors.(3) No early Triassic corals of either group are known. This fact is not compelling (by itself) but is important in connection with points 1 and 2, because, given direct descent, both changes took place during this only stage in the history of the two groups in which there are no known corals.

Skeletal elements of crinoid echinoderms: High-resolution structural and microanalytical results

1983 ◽  
Vol 41 ◽  
pp. 194-195
Author(s):  
D. F. Blake ◽  
L. F. Allard ◽  
D. R. Peacor
Keyword(s):  
High Resolution ◽  
Marine Invertebrates ◽  
Sea Urchins ◽  
Structural Features ◽  
Sea Stars ◽  
High Resolution Tem ◽  
Relationship Of ◽  
The Relationship ◽  
Insight Into

Echinodermata is a phylum of marine invertebrates which has been extant since Cambrian time (c.a. 500 m.y. before the present). Modern examples of echinoderms include sea urchins, sea stars, and sea lilies (crinoids). The endoskeletons of echinoderms are composed of plates or ossicles (Fig. 1) which are with few exceptions, porous, single crystals of high-magnesian calcite. Despite their single crystal nature, fracture surfaces do not exhibit the near-perfect {10.4} cleavage characteristic of inorganic calcite. This paradoxical mix of biogenic and inorganic features has prompted much recent work on echinoderm skeletal crystallography. Furthermore, fossil echinoderm hard parts comprise a volumetrically significant portion of some marine limestones sequences. The ultrastructural and microchemical characterization of modern skeletal material should lend insight into: 1). The nature of the biogenic processes involved, for example, the relationship of Mg heterogeneity to morphological and structural features in modern echinoderm material, and 2). The nature of the diagenetic changes undergone by their ancient, fossilized counterparts. In this study, high resolution TEM (HRTEM), high voltage TEM (HVTEM), and STEM microanalysis are used to characterize tha ultrastructural and microchemical composition of skeletal elements of the modern crinoid Neocrinus blakei.

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