Tax Deductions and the Cost of Labour Taxation

The goal of research is to develop recommendations for improving the mechanism of income taxation in Russia, taking into account the best foreign practices.The framework of studies was the monographic method and the method of comparative analysis of statistics and legislative documents of the financial authorities of Russia and leading foreign countries, as well as methods of modeling and generalization of the results.The necessity of strengthening the social function of income taxation is substantiated. A comparative analysis of modern taxation of personal income in Russia and abroad is carried out. As a result of the research, it was revealed that the main share of this tax is provided by taxing the incomes of the poorest segments of the population, which contradicts the principles of fair taxation.To improve the mechanism of taxation of incomes of Russian citizens, the experience of leading foreign countries in the application of a progressive scale, family taxation, the establishment of a tax-free minimum (allowance) and tax deductions was used. Particular attention is paid to introducing a tax-free minimum into the mechanism for applying standard deductions taking into account the cost of living.

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A Framework For The Income Tax Deductibility Of Intellectual Property Expenditure Incurred By South African Taxpayers

International Business & Economics Research Journal (IBER) ◽

10.19030/iber.v12i3.7680 ◽

2013 ◽

Vol 12 (3) ◽

pp. 373

Author(s):

Rudi Oosthuizen

Keyword(s):

South Africa ◽

Intellectual Property ◽

South African ◽

Income Tax ◽

Case Law ◽

Recent Case ◽

Tax Legislation ◽

Tax Deductions ◽

The Right ◽

The Cost

Taxpayers who use intellectual property (such as patents and trademarks) in their trade in the production of income may obtain the right of such use in a number of different ways. The nature of the transaction granting the taxpayer the use of intellectual property items determines the tax treatment thereof. Taxpayers may be able to claim deductions for the cost of using these items in terms of specific income tax sections or the general deduction formula as outlined by the Income Tax Act 58 of 1962. There are also a number of other sections in the Act which may affect the timing and extent of the deductions allowed. This article investigates the various income tax deductions which may be available to taxpayers in South Africa who make payments in respect of intellectual property. It considers the effect of important recent case law and changes to tax legislation on the timing and extent of these deductions and suggests a framework which can be applied to assist the taxpayer in understanding the structure of such deductions.

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Sustainable Selective Mitigation Interventions towards Effective Earthquake Risk Reduction at the Community Scale

Sustainability ◽

10.3390/su10082894 ◽

2018 ◽

Vol 10 (8) ◽

pp. 2894 ◽

Cited By ~ 3

Author(s):

Maria Polese ◽

Marco d’Aragona ◽

Marco Di Ludovico ◽

Andrea Prota

Keyword(s):

Risk Reduction ◽

Earthquake Risk ◽

Building Vulnerability ◽

Ground Acceleration ◽

Simplified Approach ◽

Rc Building ◽

Tax Deductions ◽

The Cost ◽

Simplified Modeling ◽

Speed Method

Risk reduction policies are crucial in regions of high seismic risk, having significant exposure and building vulnerability. In Italy, the Sismabonus incentive mechanism was recently approved, which regulates the possibility of benefiting tax deductions after seismic strengthening interventions on buildings. This paper presents a simplified approach for evaluating the effects of implementation of the Sismabonus policy at the territorial scale. Considering only reinforced concrete RC building typologies, a speed method for calculating the probability of being in relevant risk classes is introduced and it is applied to a town in southern Italy. The evaluation is based on simplified modeling of lateral seismic behavior and on the estimate of the peak ground acceleration corresponding to the attainment of building capacity. The effect of possible retrofit interventions is also considered. This performance-based procedure allows for taking into account the cost for selective retrofit interventions and contemporarily to estimate the variation of mean expected annual loss that is obtained with building upgrading.

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The IBM-PC in electron microscopy

Proceedings, annual meeting, Electron Microscopy Society of America ◽

10.1017/s0424820100165525 ◽

1996 ◽

Vol 54 ◽

pp. 612-613

Author(s):

James F. Mancuso

Keyword(s):

Head Start ◽

Image Acquisition ◽

Cost Effective ◽

Financial Applications ◽

Number Of Factors ◽

Instrument Control ◽

The Cost ◽

Training And Support ◽

Control Image ◽

Ibm Pc

IBM PC compatible computers are widely used in microscopy for applications ranging from control to image acquisition and analysis. The choice of IBM-PC based systems over competing computer platforms can be based on technical merit alone or on a number of factors relating to economics, availability of peripherals, management dictum, or simple personal preference.IBM-PC got a strong “head start” by first dominating clerical, document processing and financial applications. The use of these computers spilled into the laboratory where the DOS based IBM-PC replaced mini-computers. Compared to minicomputer, the PC provided a more for cost-effective platform for applications in numerical analysis, engineering and design, instrument control, image acquisition and image processing. In addition, the sitewide use of a common PC platform could reduce the cost of training and support services relative to cases where many different computer platforms were used. This could be especially true for the microscopists who must use computers in both the laboratory and the office.

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New Feasible Concepts of Aberration Correction for Realizing High-Resolution Electron Microscopes

Proceedings, annual meeting, Electron Microscopy Society of America ◽

10.1017/s0424820100179762 ◽

1990 ◽

Vol 48 (1) ◽

pp. 202-203

Author(s):

H. Rose

Keyword(s):

Spherical Aberration ◽

Wave Length ◽

Electron Wave ◽

Optical Lens ◽

Resolution Electron ◽

Rotationally Symmetric ◽

Electron Microscopes ◽

The Cost ◽

Imaging Performance ◽

Acceleration Voltage

The imaging performance of the light optical lens systems has reached such a degree of perfection that nowadays numerical apertures of about 1 can be utilized. Compared to this state of development the objective lenses of electron microscopes are rather poor allowing at most usable apertures somewhat smaller than 10-2 . This severe shortcoming is due to the unavoidable axial chromatic and spherical aberration of rotationally symmetric electron lenses employed so far in all electron microscopes.The resolution of such electron microscopes can only be improved by increasing the accelerating voltage which shortens the electron wave length. Unfortunately, this procedure is rather ineffective because the achievable gain in resolution is only proportional to λ1/4 for a fixed magnetic field strength determined by the magnetic saturation of the pole pieces. Moreover, increasing the acceleration voltage results in deleterious knock-on processes and in extreme difficulties to stabilize the high voltage. Last not least the cost increase exponentially with voltage.

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