The Most Critical Issue Facing Tax Administration Today -- And What to Do About It

2014 ◽  
Author(s):  
George K. Yin
2007 ◽  
pp. 120-136
Author(s):  
R. Saakyan ◽  
I. Trunin

Main directions of tax legislation development are considered in the article from the point of view of relevancy of zero tax rate implementation and tax refund. Special emphasis is placed on the problem of tax refund delay that undermines the competitiveness of the export sector of economy. Comparative analysis of VAT refund mechanisms in different countries and Russia with respect to effectiveness of tax administration has allowed to formulate some hypotheses concerning relevant parameters of refund and test them with the help of various methods and models.


2016 ◽  
Vol 45 (3-4) ◽  
pp. 59-65
Author(s):  
Mark Juergensmeyer

Much of what Freud and Girard have said about the function of symbolic violence in religion has been persuasive. Even if one questions, as I do, Girard’s idea that mimetic desire is the sole driving force behind symbols of religious violence, one can still agree that mimesis is a significant factor. One can also agree with the theme that Girard borrows from Freud, that the ritualized acting out of violent acts plays a role in displacing feelings of aggression, thereby allowing the world to be a more peaceful place in which to live. But the critical issue remains as to whether sacrifice should be regarded as the context for viewing all other forms of religious violence, as Girard and Freud have contended.


Author(s):  
Elena Dellepiane ◽  
Francesco Pera ◽  
Paola Zunino ◽  
Maria Grazia Mugno ◽  
Paolo Pesce ◽  
...  

The aim of this study was to assess oral health related quality of life (OHRQoL) of patients before, during and after completion of implant-supported full-arch immediate loading rehabilitation according to the Columbus Bridge Protocol (CBP). 25 patients with compromised dentition were rehabilitated according to the CBP and were assessed for OHRQoL using 4 questionnaires specifically realized for this study and inspired to the OHIP (Oral Health Impact Profile) questionnaire. Patients assessed themselves before surgery, during the healing period (1 week and 2 months after surgery) and after definitive prosthodontic treatment (4 months after surgery). The questionnaires specifically investigated patients’ pain, confort, home oral hygiene habits, satisfaction related to esthetics, masticatory ability, phonetics and general satisfaction toward the treatment.Patients reported an improvement of OHRQoL after full-arch immediate loading rehabilitation. A statistically significant improvement in aesthetic and chewing ability was found. After 4 months 92% of the patients did not feel tense with their smile, 96% did not show problems to relate with other people or smiling, 92% did not show difficulty to eat some foods. Phonetics was found to be a critical issue, especially in the intermediate phase of healing. One week after surgery the percentage of patients who was very satisfied with phonetics slightly decreased from 48% to 36%. The assessment of patients' OHRQoL related to full-arch immediate loading implant therapy exhibited a significant improvement of their quality of life. The questionnaires herein presented could be an effective tool to evaluate patients' reaction to oral rehabilitation.


1996 ◽  
Vol 7 (5-6) ◽  
pp. 433-456 ◽  
Author(s):  
Eduardo M. Sotomayor ◽  
Ivan Borrello ◽  
Hyam I. Levitsky

2020 ◽  
Vol 23 (9) ◽  
pp. 1064-1076
Author(s):  
O.V. Ovchar

Subject. Under rapid changes in the external economic environment, new forms and methods of State regulation of oil and gas industries, especially, improving the taxation and tax regulation instruments become relevant. Objectives. The study aims to provide an original interpretation of methods of improving the tax administration of major taxpayers in the oil and gas sector applied at the present stage. Methods. I employ normative and holistic approaches to examine taxation efficiency in the oil and gas sector, general scientific and special methods of scientific cognition, i.e. retrospective, system analysis, observation, classification, instrumental methods of grouping, sampling, comparison and synthesis, as well as evolutionary and dynamic analysis. Results. I consider basic problems and solutions in the sphere of tax administration of major taxpayers of Russian oil and gas industries. The paper offers a package of measures and recommendations aimed at improving the efficiency of tax regulation, underpins the applied approach to tax administration of organizations operating in the oil and gas sector. Conclusions and Relevance. Our country needs a comprehensive program for tax administration of the entire technological cycle: from upstream operations to full-scale import substitution of consumer goods.


2020 ◽  
Vol 8 (3) ◽  
pp. 40-48
Author(s):  
Uguloy Berdiyeva ◽  

The article discusses the issues of increasing the level of tax collection on the basis of improving tax administration, ensuring the full payment of taxes and fees to the state budget, reducing the likelihood of tax evasion.


Author(s):  
A. Ferrerón Labari ◽  
D. Suárez Gracia ◽  
V. Viñals Yúfera

In the last years, embedded systems have evolved so that they offer capabilities we could only find before in high performance systems. Portable devices already have multiprocessors on-chip (such as PowerPC 476FP or ARM Cortex A9 MP), usually multi-threaded, and a powerful multi-level cache memory hierarchy on-chip. As most of these systems are battery-powered, the power consumption becomes a critical issue. Achieving high performance and low power consumption is a high complexity challenge where some proposals have been already made. Suarez et al. proposed a new cache hierarchy on-chip, the LP-NUCA (Low Power NUCA), which is able to reduce the access latency taking advantage of NUCA (Non-Uniform Cache Architectures) properties. The key points are decoupling the functionality, and utilizing three specialized networks on-chip. This structure has been proved to be efficient for data hierarchies, achieving a good performance and reducing the energy consumption. On the other hand, instruction caches have different requirements and characteristics than data caches, contradicting the low-power embedded systems requirements, especially in SMT (simultaneous multi-threading) environments. We want to study the benefits of utilizing small tiled caches for the instruction hierarchy, so we propose a new design, ID-LP-NUCAs. Thus, we need to re-evaluate completely our previous design in terms of structure design, interconnection networks (including topologies, flow control and routing), content management (with special interest in hardware/software content allocation policies), and structure sharing. In CMP environments (chip multiprocessors) with parallel workloads, coherence plays an important role, and must be taken into consideration.


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