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2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Julian Reimer ◽  
Sebastian Stöcklin ◽  
Laura M. Comella ◽  
Peter Woias ◽  
Christiane Werner ◽  
...  

Abstract Measuring chlorophyll fluorescence is an important tool in plant research, since it is a reliable non-invasive method for capturing photosynthetic efficiency of a plant and, hence, an indicator of plant stress/health. The principle of chlorophyll fluorometry is based on the optical illumination of a plant’s leaf at a certain wavelength, while simultaneously measuring the emitted fluorescence light intensity at a different optical wavelength. By relating the fluorescence light energy at small and large excitation power, conclusions on the efficiency of the photosystem and, therefore, on the plant’s photosynthesis capability can be drawn. Current mobile chlorophyll fluorometers are either (i) compact and energy efficient but limited in functionality and accuracy by omitting modulated measurement signals or (ii) sophisticated and precise with respect to the measurement, but with the drawback of extended weight, size, energy consumption and cost. This contribution presents a smaller, lighter and cheaper sensor device that can be built with sufficiently low energy consumption to be powered by energy harvesting while being light enough to be attached nearly anywhere such as tree branches. With a device cost below 250 €, the performance of the developed device is similar to more expensive commercial devices considering measurements of the relative variable fluorescence. Moreover, the sensor device provides a wireless interface in the European 868 MHz SRD band with up to 10 km of range in free space while just consuming 150 µW in receiving mode due to a custom duty cycling technique.


2021 ◽  
Vol 7 (1) ◽  
pp. 63-76
Author(s):  
Farzana Munir ◽  
Muhammad Athar Ishaq ◽  
Shees Khalid ◽  
Hina Ali

This research paper is an attempt to analyze the effect of rupee depreciation on total tax col-lection and on types of tax collection. This study employed ARDL methodology on empirical data of Pakistan for the period of 1990 to 2018 and found that depreciation of Pak rupee negatively affects overall tax collection both in short term and long term. Its effect is particularly detrimental in case of income tax and custom duty. In case of income tax it deteriorates tax collection by reducing real income of persons and businesses and in case of customs it reduces tax collection by making imports costly. It is also found that depreciation of currency negatively effects tax collection from agriculture, industry, services and imports whereas it positively effects tax collection from consumption, CPI, remittances and interest rates.


2018 ◽  
Vol 2018 (9) ◽  
pp. 50-59
Author(s):  
Serhiy BAY ◽  
◽  
Anna PRISYAJNYUK ◽  

As an organizational form of economic relations, clusters play a key role in development projects of the regions of Ukraine. Traditionally, industrial, agrarian, tourist, logistic and trade clusters predominate in the general structure of national clusters. However, such a structure is a real indicator of the technological diversity of Ukrainian economy at the level of restrained development. At the same time, high-tech IT clusters of various organizational configurations become guarantors of timely innovative modernization and sustainable economic growth. There are almost no programs for the development of information technology at the regional level in Ukraine. This significantly limits access of IT clusters to necessary resources, in particular, to financial, intellectual and social capital. This problem is especially acute in the framework of budgetary decentralization, when, taking into account the economic and social inconsistency of the regions to their own self-reproduction, priority of the development of IT clusters and high-tech industries in general is lost. In the course of the study, the following results and conclusions were drawn: changes in financial and economic nature are substantially related to the macroeconomic level and should be defined in the national policy of clusterization development. It is necessary to: (i) actively implement budget decentralization, which will increase the financial participation of local governments in the development of infrastructure projects of IT clusters; (ii) weaken tax pressure on small and medium-sized IT companies by providing a tax investment loan that involves delaying the payment of income tax for a specified period; (iii) develop a system of guarantees for IT companies involved in projects of public interest, in particular, in attracting external loans for the creation of new infrastructure objects; (iv) use the mechanism of “real custom duty” to recover the cost of investment.


2018 ◽  
Vol 18 (1) ◽  
pp. 18
Author(s):  
Mega Sriningsih ◽  
Djoni Hatidja ◽  
Jantje D Prang

PENANGANAN MULTIKOLINEARITAS DENGAN MENGGUNAKAN ANALISIS REGRESI KOMPONEN UTAMA PADA KASUS IMPOR BERAS DI PROVINSI SULUT                   ABSTRAKMultikolinearitas adalah suatu kondisi dimana terjadi korelasi antara variabel bebas atau antar variabel bebas tidak bersifat saling bebas. Besaran yang dapat digunakan untuk mendeteksi adanya multikolinearitas adalah faktor inflasi ragam (Variance Inflation Factor / VIF). Tujuan dari penelitian ini yakni untuk mengetahui cara mengatasi multikolinearitas, menentukan model persamaan regresi komponen utama, dan mengetahui variabel-variabel yang mempengaruhi impor beras di SULUT. Penelitian menggunakan data impor beras di Sulawesi Utara pada tahun 2006-2015. Data akan di analisis menggunakan analisis regresi komponen utama. Analisis regresi komponen utama dapat mengatasi masalah multikolinearitas pada data impor beras di Sulawesi Utara dimana terlihat nilai VIF pada regresi komponen utama bernilai satu untuk semua variabel komponen utama. Berdasarkan hasil analisis regresi komponen utama diperoleh model  = 48258,1804 + 0,006739247 X1 - 0,92939626 X2 - 0,06475365 X3 - 0,38551398 X4 + 0,0001233267 X5 + 5,365936 X6 + 0,0006384361 X7 + 0.0005029473 X8 - 3,25379897 X9 + 0,01069348 X10 dan koefisien determinasi (R2) = 90,36% dan nilai (Radj) = 85,53%. Semua variabel yaitu Produksi beras Sulawesi Utara , stok beras di Sulawesi Utara , luas panen padi Sulawesi utara , penerimaan beras dari dalam negeri sulawesi utara , devisa impor paid pada bea dan cukai Bitung , produk domestik regional bruto atas dasar harga berlaku menurut lapangan usaha di Sulawesi Utara , pendapatan pajak daerah Sulawesi Utara , penggunaan devisa impor unpaid pada bea dan cukai Bitung , kurs , dan jumlah penduduk Sulawesi Utara  mempengaruhi impor beras di SULUT (Y).Kata Kunci :  Multikolinearitas, Regresi Komponen Utama, Variance Inflation Factor (VIF), Impor Beras. MULTICOLLINEARITY HANDLING USING PRINCIPAL COMPONENTSREFRESSION ON IMPORTED RICE CASE INNORTH SULAWESI PROVINCE ABSTRACT           Multicolinearity is a condition where there is correlation between independent variables or between independent variables that are not mutually free. The quantity that can be used to detect the presence of multicollinearity is Variance Inflation Factor (VIF). The purpose of this research is to determine the equation model of regression principal component, and to know the variables that influence on rice import in SULUT. The study used data of rice imports in North Sulawesi in 2006-2015. The data will be analyzed using regression analysis of principal components. Regression analysis of principal component can overcome the problem of multicollinearity in rice import data in North Sulawesi  where seen VIF value at regression of principal component is one for all principal component variable. Based on the analysis results of regression principal component, has obtained the model Y = 48258,1804 + 0,006739247 X1 - 0,92939626 X2 - 0,06475365 X3 - 0,38551398 X4 + 0,0001233267 X5 + 5,365936 X6 + 0,0006384361 X7 + 0.0005029473 X8 - 3,25379897 X9 + 0,01069348 X10  and coefficient of determination (R2) = 90,36% and value (Radj) = 85,53%. All variables i.e North Sulawesi rice production (X1), rice stock in North Sulawesi (X2), harvested area of North Sulawesi (X3), domestic rice revenues from north Sulawesi (X4), import duty paid of Bitung’s custom duty and excise (X5 ), gross regional domestic product of current prices by business field in North Sulawesi (X6), North Sulawesi tax revenues (X7), unpaid import duties on customs duty and excise (X8), exchange rate (X9), and population North Sulawesi (X10) affects the import of rice in SULUT (Y).Keywords  :  Multicolinearity, Principal Component Regression, Variance Inflation Factor (VIF), Rice Import.


2018 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Dr. John Kuria

Purpose: the purpose of this study was to determine the effect of custom duty Incentive on the performance of EPZ firms in Kenya.Methodology: This research used correlation research design. Sample size of all the 86 registered EPZs firms was used in this study. Primary data was obtained using questionnaires. Secondary data from the registered firms was collected on; ROA, number and value of jobs and the length of stay of the firms. The study used both descriptive and inferential statistics to conduct data analysis.Results: The results of study revealed that at 5% significance level, custom duty incentives had a significant relationship with performance of EPZ firms measured using ROA. The results further revealed that at 5% significance level, custom duty incentives were found to have a significant relationship with performance of EPZ firms measured using the total number of workers in Kenya. The results also revealed that at 5% significance level, custom duty incentives were found to have positive and significant relationship with performance of EPZ firms measured using the number of years in operationUnique contribution to theory, practice and policy: Based on the study findings, the study recommended that the government should offer increased excise duty incentives in order to cut down on imports and in that way promoting the growth of demand for domestic products in the country. The government could pursue this strategy in order to curb smuggling and also to promote the growth of the tourism industry. The study further recommends that policy makers should adopt strategic incentive plans or targeted incentive scheme that targets specific industry or a strategic tax incentive that add value or contribute positively to the economy and are in line with the country’s vision 2030. 


2017 ◽  
Vol 7 (2) ◽  
pp. 272-276
Author(s):  
Kumudha A

GST will narrow economic distance between producers and consumers as itwill be imposed only value addition. The dream of one country, one act and one taxwill be observed. It is expected that, it will help to improve the productivity in thecountry as well as will be benefited to the consumers, as maximum rate of GST ispredetermined. It will also help to avoid the multiple taxation, processes, tax evasionetc. Government proposed Central GST and States GST. CGST will subsume centralexcise duty, excess central excise duty, service tax, excess custom duty and specialexcess custom duty. SGST will subsume sale tax/ VAT, entertainment tax (other thanlocal bodies),sale tax which is imposed by Centre Government and collected by states,purchase tax, luxury tax and lottery tax and more significantly octroi which is a majorsource of revenue of the Municipal Corporations. Already there is vertical imbalanceof resources and responsibilities among Governments in India. Therefore, in thisresearch paper probable pros and cons about upcoming are discussed.


Pulse ◽  
2016 ◽  
Vol 8 (1) ◽  
pp. 51-61
Author(s):  
Tanvira Afroze Sultana ◽  
Md Mizanur Rahman ◽  
Rumana Rahim ◽  
Tareak Al Nasir ◽  
Gazi Sharmin Sultana ◽  
...  

Molecular diagnosis is rapidly becoming an inseparable part of disease diagnosis. This cutting edge technology can be used to diagnose both infectious and malignant diseases as well as to help in determining drug dosage, tissue types for organ transplant and risk of inherent disorders. An added advantage is that it provides an indication of therapeutic choice, therapy response and disease prognosis. A survey was conducted among diagnostic laboratories and research institutes of Bangladesh to observe the existing range of molecular diagnostic tests in Bangladesh. It is found that though molecular tests started in diagnostics about 15 years before, range of tests is still very limited in the country. Challenges faced in establishing as well as sustaining these tests were noted and opinions recorded from stakeholders regarding further opportunities to improve this area. We found that challenges are limited knowledge on molecular tests among physicians, unfavorable custom regulations and inadequate after-sale support from suppliers, cost of the tests and strong advocacy and marketing strategies of neighboring countries. To overcome these challenges our recommendations are inclusion of molecular medicine in medical curriculum, dissemination of information about molecular tests to existing physician community, minimum custom duty and minimum profit margin by the stakeholders to reduce test price. In addition, review of policies regarding import and support of cutting edge technology in diagnostic sector with involvement of available experts in this field is essential to make this valuable sector viable.Pulse Vol.8 January-December 2015 p.51-61


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