Relevant bibliographies by topics / Assessment of taxation

Academic literature on the topic 'Assessment of taxation'

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Published: 9 March 2023
Last updated: 10 March 2023

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Journal articles on the topic "Assessment of taxation"

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PEKER, İmren. "ASSESSMENT ON OPTIMAL TAXATION." International Journal of Social Humanities Sciences Research (JSHSR) 6, no. 32 (January 1, 2019): 172–78. http://dx.doi.org/10.26450/jshsr.1033.

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Puzule, Anita. "Assessment of direct taxation instruments." Latgale National Economy Research 1, no. 7 (October 21, 2015): 147. http://dx.doi.org/10.17770/lner2015vol1.7.1186.

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Creation and development of a favourable business environment in regions is unthinkable without an appropriate tax system. The research study aims to assess the direct tax system in Latvia comparing it with the tax systems in Estonia, Sweden, Finland and Denmark in order to detect common features and differences, as well as to learn the experience that could be adopted in Latvia. The research tasks are to evaluate criteria of the tax policy and to analyse development directions of the direct tax system. The monographic descriptive method, statistical methods in economics, methods of logic and construction are used in the research. Relationships between the elements of the direct tax are explored, and differences between them are determined in the research; the conclusions that could be considered for the tax system improvement in Latvia are made. Evaluation of the direct tax systems in other countries shows that only distributed profit is subject to the corporate income tax in Estonia. The progressive rates are applied to the personal income tax; non-taxable income is higher; as well the tax distribution among budgets differs. In its turn, social security contributions depend on the financing arrangements of the services provided, and the property tax rates are determined by the municipalities, and they are affected by the location of the property and purpose of its use.
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Vuuren, W. Van. "FARM ASSESSMENT FOR PROPERTY TAXATION." Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie 18, no. 2 (November 13, 2008): 87–94. http://dx.doi.org/10.1111/j.1744-7976.1970.tb00906.x.

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McMillen, Daniel, and Ruchi Singh. "Assessment Regressivity and Property Taxation." Journal of Real Estate Finance and Economics 60, no. 1-2 (July 20, 2019): 155–69. http://dx.doi.org/10.1007/s11146-019-09715-x.

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Farber, Sergey, and Natalia Kuzmik. "ASSESSMENT AND CARTOGRAPHY OF FOREST SOIL FERTILITY." Interexpo GEO-Siberia 3, no. 1 (2019): 268–73. http://dx.doi.org/10.33764/2618-981x-2019-3-1-268-273.

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Forest soil fertility is estimated (measured) by the forest taxation indices stands. Materials of mass taxation contain all the necessary information for drawing up equations. The description of the taxation section and the soil and soil characteristics, including the name (type) of the soil, are contained in it.Formed regression equations. The boniteness class of the stand is used as a function, the indicator evaluating forest conditions is used as an independent variable. Regardless of the category of land, we obtain a quantitative assessment of the fertility of forest soils and the potential productivity of tree species.
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McCubbins, Mathew D., and Ellen C. Seljan. "Fiscal Secession: An Analysis of Special Assessment Financing in California." Urban Affairs Review 56, no. 2 (March 26, 2018): 480–512. http://dx.doi.org/10.1177/1078087418755317.

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Special assessments on property are a fiscal innovation employed by many local governments. Unable to raise property taxes due to limitations, localities have turned to these charges as an alternative method to fund local services. In this article, we seek to explain differential levels of special assessment financing through the analysis of property tax records of a sample of single-family homes in California. We theorize that special assessments, as opposed to other forms of taxation, will be used when residents hold anti-redistributive preferences. We show that annual assessment payments are correlated with the ethnic diversity and median family incomes of the census places within which they are located. We also show that assessments with narrow geographic ranges are levied extensively on expensive homes in poorer cities. We discuss the implications of special assessments for progressive taxation and the potential for fiscal secession within U.S. cities.
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Dumiter, Florin, Ștefania Amalia Jimon, and Florin Gheorghe Bene. "Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov." Journal of Legal Studies 23, no. 37 (June 1, 2019): 1–15. http://dx.doi.org/10.2478/jles-2019-0001.

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Abstract International double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a qualitative overview regarding the appearance and evolution of the main double taxation conventions and their legal framework. In this article it is tackled some important issues, namely: the rationale behind the construction and engaging in double taxation conventions; the need for a coherent and just application of those conventions; the historical appearance and evolution of the double taxation conventions, as well as the quid pro quo OECD Model Convention and UN Model Convention. The conclusions of this article highlight the importance and ultimately need for construction of best practices new and complex multilateral tax convention at the UE level in order to diminish the contagious effects of the treaty shopping practices. The case study presented in this article from the Romanian jurisprudence highlights the multi-faced concept of double taxation and the comprehension approach which must be undertaken in order to solve the complex issues of the international taxation via double taxation treaties.
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Gstach, Dieter. "A PROPERTY TAXATION MECHANISM WITH SELF-ASSESSMENT." Metroeconomica 60, no. 3 (July 2009): 400–408. http://dx.doi.org/10.1111/j.1467-999x.2008.00351.x.

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Mehta, Shyam. "Taxation in the Assessment of Profitability of Life Assurance Products and of Life Office Appraisal Values." Transactions of the Faculty of Actuaries 43 (1992): 484–553. http://dx.doi.org/10.1017/s0071368600010144.

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This paper describes how the system of life office taxation in the U.K. impinges on the amount and the emergence of life assurance business profit. It considers how to allow for taxation in the assessment of product profitability and company valuation. Finally, the paper provides a brief overview of the methods of taxation of alternative savings products and of tax systems in the European Community, with a view to drawing conclusions as to possible future changes to the framework of life taxation in the U.K.
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Shavell, Steven. "Corrective Taxation versus Liability." American Economic Review 101, no. 3 (May 1, 2011): 273–76. http://dx.doi.org/10.1257/aer.101.3.273.

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Taxation and liability are compared as means of controlling harmful externalities, with a view toward explaining why the use of liability predominates over taxation. Taxation suffers from a disadvantage in the analysis: because taxes do not reflect all the variables affecting expected harm, inefficiency results, whereas efficiency under liability requires only assessment of actual harm. However, liability also suffers from a disadvantage: incentives are diluted because injurers escape suit. Joint use of taxation and liability is examined, and it is shown that liability should be employed fully, with taxation taking up the slack due to escape from suit.
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Dissertations / Theses on the topic "Assessment of taxation"

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Marcus, Matthew. "A critical assessment of the capital gains tax as a fiscal policy tool for South Africa." Master's thesis, University of Cape Town, 2006. http://hdl.handle.net/11427/19812.

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This dissertation attempts to critically analyse the tax on capital gains as an addition to South Africa's fiscal framework. The method of the analysis involves the collation of international research on the effects of capital gains tax on the economies, financial markets, labour markets and revenue authorities of various countries. The focus is on the economic and fiscal areas directly relating to the long-term economic and fiscal policy goals of the South African government. These goals, as well as the justification given by the South African Department of Finance and the South African Revenue Service for the introduction of the capital gains tax are presented in the literature review section of this study. Research of international tax practices indicates that the taxing of capital gains has a depressive effect on capital formation, labour productivity, foreign and domestic direct investment, business creation, entrepreneurship and taxpayer equity. In addition, the introduction of such a tax has no proven growth effects on governmental revenue, and does not significantly dissuade tax avoidance schemes using arbitrage measures. By applying the globally observed effects of the capital gains tax to the long-term policy goals mentioned above, I conclude that the capital gains tax does not assist in the achievement of the economic and fiscal policy goals of the South African government, neither in the short- nor the long-term. Conversely, the capital gains tax acts as a countermeasure to the achievement of the said goals.
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Castanheira, David Manuel Ferreira. "The taxation trade-off between progressivity and coercion : an empirical assessment for 19 european countries." Master's thesis, Instituto Superior de Economia e Gestão, 2021. http://hdl.handle.net/10400.5/22624.

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Mestrado Bolonha em Economia Monetária e Financeira
The role of the State in economies has changed in recent years. The public sector's challenge is to reconcile a wide range of new services using the lowest possible costs. Thus, understanding how governments raise and set their revenues is highly important. The effectiveness with which tax agencies carry out their tasks has always been seen as a priority by governments. Tax administrations play an essential role in all countries, so its study is of extreme interest. They must provide quality services to taxpayers to voluntarily enforce their civic duty regarding tax legislation. Taxation is not a technical issue but purely political and philosophical that allows societies to function correctly. Progressive tax systems have long been an element of study by economists. Its creation is based on equality and proportionality concerning the tax burden. We will try to find the possible relationship between the progressiveness of taxes and the efficiency of the tax authorities. That is, to what extent a progressive tax system may or may not alleviate the costs of tax collection activity and thus promote greater prosperity and, ultimately, efficiency. Our findings suggest that countries with inefficiency in direct taxes make progressive efficiency impossible.
info:eu-repo/semantics/publishedVersion
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Templeton, Joshua J. "Three essays on taxation and land use change." Connect to this title online, 2004. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1101850043.

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Thesis (Ph. D.)--Ohio State University, 2004.
Title from first page of PDF file. Document formatted into pages; contains x, 160 p.; also includes graphics Includes bibliographical references (p. 150-160).
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Nalianda, Karumbaiah D. "Impact of environmental taxation policies on civil aviation - a techno-economic environmental risk assessment." Thesis, Cranfield University, 2012. http://dspace.lib.cranfield.ac.uk/handle/1826/8355.

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Sustainability of the aviation industry, as any other industry, depends on the elasticity of demand for the product and profitability through minimising operating costs and hence assessing and understanding the interdependency and effects of environmentally optimised solutions and emission mitigation policies, is paramount. The contribution to knowledge, from this research, is the development and application of assessment methodologies to better understand the effects that future potential environmental taxation may have on the adaptation of optimised “greener” operations and novel technologies. These studies are undertaken using a Techno-economic Environmental Risk Assessment approach (TERA). The first methodology introduced to assess optimised operation methods (based on operating cost analysis), demonstrated that carbon taxation has limited effect if applied in isolation. Increasing it to extreme levels, apart from resulting in an increase in operational costs and raising governmental revenues, may not necessarily result in influencing an airline operator’s operational strategy to move to greener solutions. Instead, an application of a taxation level, commensurate to global standards, coupled with an improved air traffic management system, would allow aircraft to fly closer to their design efficiency and hence aid in reducing the environmental impact. The second methodology introduced (based on an operating and investment cost analysis) allows the assessment of the economic viability of a new technology in comparison to a conventional technology, when considered in terms of relative increase in acquisition price and maintenance costs, for various emission taxation and fuel price scenarios. A study undertaken as a ‘proof of concept’, comparing a Counter Rotating Open Rotor (CROR) aircraft with a conventional aircraft, indicates that at a current fuel price and no carbon taxation, despite being demonstrated as a highly fuel efficient technology, a relative increase in acquisition price and maintenance costs in comparison to the conventional aircraft, could render the CROR technology, economically unviable. The work further demonstrates that for the CROR technology to be economically beneficial, a simultaneous introduction of emission taxes may be required. The study shows that in order to achieve lower environmental impact, the implementation of taxation with the introduction of greener technologies will evidently increase the cost of civil aviation operation. This research subsequently identifies the following questions, more of a ‘political and socio-economic nature’, to consider as part of further work.  If taxes above the global industry standards are introduced for the aviation industry, and they are higher in comparison to those applied on some other carbon intensive sectors, will it raise questions on equity of treatment?  If taxation is introduced, airline operators and the ticket price paying passengers being amongst the key stakeholders in the aviation industry, will such high pricing as demonstrated be practical for long term sustenance?  Will policies be driven by the fact that they will be aimed as a trade-off between achieving global sustenance of the industry and achieving environmental gain?  Will high taxation as demonstrated, have global acceptance or will it have to be compromised, based on the growth potential or GDP of a country/ region?
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Schloemer, Paul G. "Internal Revenue Code Section 263A: an assessment of its impact and proposals for simplification." Diss., Virginia Tech, 1991. http://hdl.handle.net/10919/37240.

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Dischinger, Matthias. "Multinational enterprises and corporate taxation : an empirical assessment of the location of assets, profits and debt." kostenfrei, 2009. http://d-nb.info/1000475913/34.

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CAIRO, PIER PAOLO. "Profili in tema di autotutela nel diritto tributario." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2010. http://hdl.handle.net/10281/13835.

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My dissertation is about the review made by Revenue authorities of the unlawful assessments of taxation. It deals with the nature and the aims of the power of review, and the public interest for a right and impartial taxation. The dissertation also deals with the possibility for taxpayers to defend themselves against the unlawful review made by the authorities, which do not avoid the wrong assessments or do not even review their previous acts although they are unlawful.
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Dischinger, Matthias [Verfasser]. "Multinational Enterprises and Corporate Taxation: : An Empirical Assessment of the Location of Assets, Profits and Debt / Matthias Dischinger." Aachen : Shaker, 2010. http://d-nb.info/1120864534/34.

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James, Simon Robert. "Taxation and economic decisions : tax administration, policy and reform, with special reference to self-assessment for income tax." Thesis, Leeds Beckett University, 1998. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.243659.

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This thesis focuses on two case studies in order to provide evidence relating to the central hypothesis that effective policy analysis can require a wider approach than that offered by Economics alone and that an interdisciplinary analysis can lead to further insights into the relevant issues. The main case study involves self-assessment for income tax. It is argued that a cost-benefit type study of current administrative and compliance costs is insufficient to analyse the desirability of operating a self-assessment system. The work that follows therefore analyses the UK tax system and its administration in order to understand the development of the present system and what it is required to do. It makes comparisons with the Swedish tax system and draws on the findings of two important publications, the Report of the Meade Committee and The Reform of Personal Taxation. The research goes on to use management methods to analyse the future likely enviromnent in which the tax system will have to operate. It includes important related issues such as tax compliance where it is shown that taxpayer compliance is influenced by psychological and sociological as well as purely economic factors. The second case study is concerned with economic decision-making. The research presented here on female economic decision-making similarly takes a wider approach to policy analysis. It does this by locating the decision-making process in a social, family, context rather than only as a result of the independent actions of utility maximising individuals, which would be the more normal mainstream economic approach. It finds that social and gender-related factors are also important variables in economic decision-making in households. The overall conclusion is that to achieve a fuller understanding of human economic behaviour and to develop appropriate policy solutions to important questions, economic analysis needs to be supplemented by a wider approach drawing on other disciplines as appropriate.
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Pretorius, C. E. (Cornelia Emilige). "The impact of solvency assessment and management on the taxation of long-term insurers in South Africa : a comparative study." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41566.

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A new revised prudential regulatory regime for insurers will be introduced in order to align the South African insurance industry with international standards. This regime, called Solvency Assessment and Management, is based on its European counterpart, which is known as Solvency II. This study starts off by investigating and comparing Solvency II, to be implemented in the United Kingdom, with Solvency Assessment and Management, to be implemented in South Africa, identifying a number of similarities between the regimes. The taxation of long-term insurers in both jurisdictions is then investigated, but no similarities are identified. The above prepares the ground for the main purpose of the study, which is to identify the impact of Solvency Assessment and Management on the taxation of long-term insurers in South Africa. This study identified the impact as effecting a change in the current basis used for the valuation of policyholder liabilities, which will cause a decrease in the value of liabilities, and consequently an increase in underwriting profit. The impact of this change is illustrated, and there are clear indications that there is a need to amend current income tax legislation or the directive used to determine the value of liabilities. Two options for amendments are identified but no changes to legislation are expected before 2015.
Dissertation (MCom)--University of Pretoria, 2013.
lmchunu2014
Taxation
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Books on the topic "Assessment of taxation"

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Yensabai, Boonchoo. Thailand taxation basics. Bangkok: Boonchoo & Glickman Ltd., 1993.

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Karingi, Stephen N. Beer taxation in Kenya: An assessment. Nairobi, Kenya: Kenya Institute for Public Policy Research and Analysis, 2001.

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Bacon, Nicholas. Taxation and assessment of civil costs. Sutton Coldfield [England]: CLT Professional Pub., 1997.

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Oregon. Dept. of Revenue., ed. 2006 county assessment and taxation disclosure manual. [Salem, Or: Dept. of Revenue, 2006.

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Bowmaster, Ron. Assessment of agricultural land by category: Taxation. Lincoln, Neb. (P.O. Box 94945, Lincoln 68509): Nebraska Legislative Council, Legislative Research Division, 1988.

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(Firm), Grant Thornton, ed. Self-assessment. 4th ed. Bicester: CCH Editions, 1997.

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Guide to property assessment and taxation in Alberta. Edmonton, Alta.]: Alberta Municipal Affairs, 2002.

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Cattoir, Philippe. Tax-based EU own resources: An assessment. Luxembourg: Office for Official Publications of the European Communities, 2004.

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Leitch, Jay A. Assessment of North Dakota's state and local tax burden. Fargo, N.D: Dept. of Agricultural Economics, Agricultural Experiment Station, 1994.

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Treasury, Great Britain, ed. Tax ready reckoner and tax reliefs. London: HMSO, 2005.

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Book chapters on the topic "Assessment of taxation"

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Washizu, Ayu, and Satoshi Nakano. "An Assessment of Carbon Taxation by Input–Output Analysis: Upstream or Downstream?" In Economics, Law, and Institutions in Asia Pacific, 151–79. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-6964-7_9.

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Abstract To analyze the ripple effects of CO2 emissions from the introduction of renewable energy power plants, this study developed input–output tables for analysis of next-generation energy systems (IONGES). The results revealed that the environmental benefits obtained from investing in power plants of the same capacity vary significantly depending on the type of renewable energy. Using the IONGES, under assumptions of three carbon taxation methods (upstream, midstream, and downstream), we calculated the taxable CO2 emissions induced when producing each good or service and estimated the carbon tax burden associated with the final demand. We found that, in the upstream method, the taxation effects of one unit of carbon tax is concentrated in energy goods such as coal products and petroleum basic, while the effects are relatively dispersed in the downstream taxation method. If renewable energy is added to the government target level in 2030, taxable CO2 emissions will decrease by 12–13.3%. Compared with the upstream taxation method, in the midstream and downstream methods, the CO2 emissions induced by each final demand are distributed more evenly across various goods and services. Compared to the downstream taxation method, upstream taxation leads to higher CO2 emissions from exports, but lower CO2 emissions from household consumption. This is because energy-intensive industries such as machinery have high export ratios. We analyzed which expenditure categories contribute to the carbon tax burden associated with household consumption. In the case of upstream taxation, households mainly focus on reducing electricity consumption; in the case of downstream taxation, households reduce consumption of various energy-intensive goods and services.
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Welsch, Heinz. "Carbon Taxation in Germany: Approaches and Prospective Effects." In The European Carbon Tax: An Economic Assessment, 103–12. Dordrecht: Springer Netherlands, 1993. http://dx.doi.org/10.1007/978-94-011-1904-7_5.

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Caragata, Patrick James. "Review and Assessment of the Health of New Zealand’s Tax System." In The Economic and Compliance Consequences of Taxation, 195–233. Boston, MA: Springer US, 1998. http://dx.doi.org/10.1007/978-1-4615-5695-4_7.

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Teyyare, Erdoğan, and Kadir Ayyıldırım. "The Size and Taxation of Cryptocurrency: An Assessment for Emerging Economies." In Contributions to Economics, 361–79. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-25275-5_18.

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Wolff, Edward N., and Ajit Zacharias. "An Overall Assessment of the Distributional Consequences of Government Spending and Taxation in the United States, 1989 and 2000." In The Distributional Effects of Government Spending and Taxation, 15–68. London: Palgrave Macmillan UK, 2006. http://dx.doi.org/10.1057/9780230378605_2.

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Arias Esteban, Isaác Gonzalo, and Anarella Calderoni. "The Suitability of BEPS in Developing Countries (Emphasis on Latin America and the Caribbean)." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 47–59. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_3.

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AbstractIn developing countries, where competing priorities often overwhelm capacity, the sweeping BEPS initiative can serve to motivate and justify the devotion of limited resources to the international tax field. It is hard to say whether all of the BEPS Actions are “suitable” for developing countries as their size, level of maturity, and many other factors that influence taxation vary drastically. An evaluation of domestic circumstances will help to determine the tax regime’s compatibility with the BEPS recommendations. This initiative represents a minimum level of commitment that is necessary to ascertain sustainable BEPS implementation. Certain attributes will influence the feasibility of this implementation such as the adaptability of the juridical system to enforce new regulations, the technological infrastructure, the capacity to process and protect mass information, efficient risk assessment procedures and analysis tools, and continual training and development workshops, among others. The BEPS project is still quite young; however, thanks to contributions from CIAT member countries, the BEPS Monitoring database was created. This can provide us with a general overview of how extensively each BEPS Action has been implemented in these countries so far.
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Liu, Jianwei, Yao-Hua Tan, and Joris Hulstijn. "IT Enabled Risk Management for Taxation and Customs: The Case of AEO Assessment in the Netherlands." In Lecture Notes in Computer Science, 376–87. Berlin, Heidelberg: Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-03516-6_32.

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Winkler, Inga T. "Introduction: Menstruation as Structural." In The Palgrave Handbook of Critical Menstruation Studies, 469–73. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-0614-7_36.

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Abstract To recognize menstruation as structural, we must tune into the very political dimensions that undergird our institutions, laws, policies, budgets, guidelines, taxation, programs, and data collection. Historically, decision-makers have paid limited attention to menstruation—either due to oversight and neglect or due to deliberate exclusion. Yet, the last decade has seen enormous developments; at various levels, menstruation is rising to the level of global awareness. This might be what most distinguishes the current state of the menstrual movement from its past. Menstruation is gaining traction. Against this background, this section offers an overview and early assessment of these developments at various levels including those driven by practitioners, policy-makers, activists, and civil society actors. It seeks to capture these trends and initiatives through a combination of practice-based and research-based chapters that bring together different perspectives, voices, and experiences. This diversity is essential to engage different types of emerging knowledge in this field and to combine practical experience with critical reflection.
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"Personal Assessment." In Hong Kong Taxation, 549–78. The Chinese Uniersity Press, 2016. http://dx.doi.org/10.2307/j.ctv2n7qkn.15.

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"Personal Assessment." In Hong Kong Taxation, 563–94. The Chinese University Press, 2019. http://dx.doi.org/10.2307/j.ctvzsmbbc.14.

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Conference papers on the topic "Assessment of taxation"

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Miceikiene, Astrida, and Laura Girdžiute. "Farmers' economic viability assessment in the context of taxation and support." In International Scientific Days 2016 :: The Agri-Food Value Chain: Challenges for Natural Resources Management and Society. Slovak University of Agriculture in Nitra, Slovakia, 2016. http://dx.doi.org/10.15414/isd2016.s5.05.

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Yurchenko, M. Ye. "Probabilistic risk assessment of transactions in the stock market of Ukraine." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-120-121.

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Gasparėnienė, Ligita, and Rita Remeikienė. "Shadow economy estimation methods: digital shadow economy assessment aspect." In Business and Management 2016. VGTU Technika, 2016. http://dx.doi.org/10.3846/bm.2016.34.

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This article is aimed at the ascertainment of whether the determinants of digital shadow economy are included in the methods of traditional shadow economy estimation. The results of the research have disclosed that the methods of shadow economy estimation consider general economic, monetary, money turnover, electricity and energy consumption, labour market, taxation, legal, and societal variables. However, the determinants of digital shadow economy are not included in the methods of shadow economy estimation, which not only impedes understanding of the real scopes of this phenomenon, but also complicates development of the measures aimed at digital shadow economy investigation and prevention.
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Yankovich, Elena P. "FOREST TAXATION DATA GEOPROCESSING FOR ASSESSMENT OF FOREST FIRE DANGER CAUSED BY FOCUSED SUNLIGHT." In 14th SGEM GeoConference on INFORMATICS, GEOINFORMATICS AND REMOTE SENSING. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgem2014/b21/s8.078.

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Hasibuan, B., and A. Sofian. "Taxation Criminal Acts Committed by Taxpayers and Related to Sustainable Development in Indonesia." In Proceedings of The 1st Workshop Multimedia Education, Learning, Assessment and its Implementation in Game and Gamification, Medan Indonesia, 26th January 2019, WOMELA-GG. EAI, 2019. http://dx.doi.org/10.4108/eai.26-1-2019.2283270.

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Chelly, Amina, Imen Nouira, Atidel B. Hadj-Alouane, and Yannick Frein. "Assessment of the impact of progressive carbon taxation strategies on Supply Chain’s strategic decisions and performances." In 2019 International Conference on Industrial Engineering and Systems Management (IESM). IEEE, 2019. http://dx.doi.org/10.1109/iesm45758.2019.8948192.

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Gavrilenko, Irina V., Artem O. Rada, and Elena A. Fedulova. "Assessment of the Effect of Using Geographic Information Technologies in Identifying Taxation Objects and Violations of Land Legislation." In International Scientific and Practical Conference Strategy of Development of Regional Ecosystems “Education-Science-Industry” (ISPCR 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220208.021.

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Benduch, Piotr. "Problematic Aspects of Determining the Surface Area of Grounds, Buildings and Premises for Cadastre and Real Estate Taxation Purposes." In Environmental Engineering. VGTU Technika, 2017. http://dx.doi.org/10.3846/enviro.2017.163.

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Real estate cadastre is commonly recognized as a register of an actual state in the range of grounds, buildings and premises. It contains data which represent a standardized description of their fundamental attributes like location or surface area. According to the Geodetic and Cartographic Law, data contained in the cadastre are a base of the real estate taxation. However, this record may be recognized as fulfilled only in the case of cadastral parcel. In Poland, due to the separate rules of calculating buildings and premises usable floor area for the purposes of the real estate tax base assessment, which have been imposed by the Act of 12 January 1991 on Taxes and Local Fees, data revealed in the cadastre are unused. This article constitutes an attempt to compare the rules related to procedure of computing surface area of grounds, buildings and premises for cadastre and real estate taxation purposes in Poland. Author pays attention, inter alia, into a problem of a proper identification of spaces which are classified in whole or in part to the building usable floor area, depending on ensuing circumstances. The issue of methodology of calculating usable floor area of buildings and premises is analyzed as well. The complement of performed research constitutes a comparison between surface area of selected objects revealed in the cadastre and their equivalents which formed the basis for performed activities related to the determination of the real estate tax base assessment.
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Florez-Orrego, Daniel, Cyro Albuquerque, Julio A. M. Silva, Ronaldo Freire, and Silvio Oliveira Junior. "Offshore utility systems for FPSOs: techno-economic, environmental assessment and trade-offs between gas price, carbon taxation and opportunity cost." In 34th International Conference on Efficiency, Cost, Optimization, Simulation and Environment Impact of Energy Systems. Tokyo, Japan: ECOS 2021 Program Organizers, 2022. http://dx.doi.org/10.52202/062738-0064.

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Carpentier, Thibault, Jinning Zhang, Albert S. J. van Heerden, and Ioannis Roumeliotis. "Performance and Economic Assessment of Mechanically Integrated Parallel Hybrid Aircraft." In ASME Turbo Expo 2022: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2022. http://dx.doi.org/10.1115/gt2022-81939.

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Abstract In this study, a selection of environmental and economic considerations of mechanically integrated parallel hybrid (MIPH) electric propulsion systems for single-aisle civil transport aircraft are assessed. The environmental assessment focuses on the carbon dioxide and nitrogen oxide emissions with different power management strategies and levels of battery technology. In the economic study, the potential subsidies and tax incentives required to make these aircraft financially viable are determined. To capture the performance results, models of the propulsion systems and airframe were constructed using the Siemens Simcenter Amesim systems modelling software. The operating cost was then computed using adapted direct operating cost estimation methods. Battery replacement was incorporated by using a battery cycle aging model. The results showed that using a battery energy density of 300 Wh/kg will not provide any meaningful benefits. For 600 Wh/kg, fuel savings of up to 3% for missions below 650 nm could be obtained for a PMS where the electrical powertrain operates during takeoff, climb, and cruise. However, the NOx emissions were lowest for the takeoff and climb only PMS, implying a trade-off when selecting a PMS. Based on the cost results, it is determined that taxation on carbon emissions would have to increase at least 50-fold from its current levels for the most optimistic scenarios. Alternatively, considerable subsidies, representing large percentages of the purchase price of the aircraft, will be needed.
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Reports on the topic "Assessment of taxation"

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Hall, John, and Stephen Smith. Local sales taxation: an assessment of the feasibility and likely effects of sales taxation at the local level in the UK. Institute for Fiscal Studies, January 1995. http://dx.doi.org/10.1920/re.ifs.1995.0046.

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Razin, Assaf, and Chi-Wa Yuen. Convergence in Growth Rates: A Quantitative Assessment of the Role of Capital Mobility and International Taxation. Cambridge, MA: National Bureau of Economic Research, April 1993. http://dx.doi.org/10.3386/w4336.

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