Academic literature on the topic 'Imposte dirette'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Imposte dirette.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Journal articles on the topic "Imposte dirette"
1
Capron, Henri. "The Political Economy of the Fiscal Pressure in Belgium." Journal of Public Finance and Public Choice 7, no. 1 (April 1, 1989): 89–98. http://dx.doi.org/10.1332/251569298x15668907344712.
Full textAbstract:
Abstract Questo scritto sottopone a verifica, mediante un modello econometrico, l’ipotesi che le preferenze ideologiche dei partiti al governo influiscano sulle scelte fiscali in modo tale che i governi «di sinistra» favoriscano l’aumento della spesa pubblica, senza preoccuparsi particolarmente dei deficits e preferendo le imposte dirette a quelle indirette, mentre i governi « di destra » sarebbero meno inclini a favorire l’espansione della spesa pubblica e preferirebbero comunque di mantenere il bilancio in pareggio, con una maggiore incidenza dell’imposizione indiretta.L’analisi svolta, con riferimento al caso del Belgio, per gli anni dal 1960 al 1983, non conferma l’ipotesi che i governi conservatori contribuiscano maggiormente dei governi di sinistra all’incremento dell’imposizione complessiva. Le preferenze ideologiche emergono, tuttavia, a livello di preferenze tra imposte dirette ed indirette.
2
Aicardi, Matteo. "Problematiche delle imposte dirette e del monitoraggio di trust estero (interpello n. 398 del 2021)." gennaio-febbraio, no. 1 (February 3, 2022): 94–103. http://dx.doi.org/10.35948/1590-5586/2022.54.
Full textAbstract:
MassimaCon la risposta ad istanza di interpello del 10 giugno 2021 n. 398/E l’Amministrazione finanziaria si sofferma sul tema della soggettività passiva di due trust successori esteri ai fini delle imposte sui redditi, affermandone il pregresso carattere fittiziamente interposto ai sensi dell’art. 37, comma 3, del D.P.R. 29 settembre 1973, n. 600 e, quindi, la loro inesistenza ai fini delle suddette imposte, da cui deriverebbe la responsabilità degli eredi per le obbligazioni tributarie della de cuius disponente-beneficiaria sul fronte sia delle imposte dirette che delle patrimoniali estere (IVAFE), ma non su quello sanzionatorio, con riferimento agli obblighi di monitoraggio fiscale di cui al quadro RW.
3
van Meerhaeghe, Marcel. "Taxation and the European Community." Journal of Public Finance and Public Choice 7, no. 1 (April 1, 1989): 17–28. http://dx.doi.org/10.1332/251569298x15668907344659.
Full textAbstract:
Abstract Dopo numerosi studi preliminari, nel 1967 sono state approvate le prime due direttive comunitarie concernenti l’armonizzazione delle imposte indirette, che hanno introdotto i principi generali per l’imposizione sul valore aggiunto.L’armonizzazione dei diversi sistemi nazionali sarebbe dovuta coincidere con l’unione economica e monetaria.Il conseguimento di un’unica base tributaria era anche importante in considerazione del fatto che la principale fonte di finanziamento della Comunità doveva essere costituita dall’1% del gettito IVA, ma i progressi fatti in questa direzione non sono ancora molto soddisfacenti.Le proposte più recenti stabiliscono un limite minimo ai tassi, senza introdurre limiti di ordine superiore. Una critica è stata quella di eccessive distorsioni della concorrenza dovute a notevoli differenze nelle aliquote.Per quanto riguarda l’imposizione diretta, il Trattato si limita a prevedere l’abolizione della doppia imposizione all’interno della Comunità. La Commissione ha, tuttavia, ritenuto opportuno tendere all’armonizzazione delle imposte dirette, ma le sue numerose proposte in tema d’imposizione societaria non sono peraltro state adottate.Non sembra, tuttavia, che quello dell’armonizzazione tributaria possa essere considerato un problema prioritario rispetto agli altri che la Comunità deve affrontare. Lo stesso Trattato di Roma ritiene che l’armonizzazione sia necessaria soltanto per le imposte indirette, nei limiti in cui essa sia necessaria per assicurare il funzionamento del mercato interno.Piuttosto che l’armonizzazione, dovrebbe essere la concorrenza l’elemento unificatore del mercato europeo.
4
Magliano, Lorenza, Andrea Fiorillo, Claudio Malangone, Manuela Guarneri, Cecilia Marasco, Mario Maja, and Gruppo Di Lavoro. "Causes and psychosocial consequences of schizophrenia: the opinions of patients' relatives." Epidemiologia e Psichiatria Sociale 9, no. 2 (June 2000): 113–25. http://dx.doi.org/10.1017/s1121189x00008307.
Full textAbstract:
RIASSUNTOScopo – Descrizione delle opinioni sulla schizofrenia e le sue conseguenze psicosociali in un campione di familiari di pazienti con questa patologia reclutati in 30 Centri di Salute Mentale (CSM) stratificati per area geografica e densità di popolazione. Disegno – Studio trasversale di familiari-chiave di pazienti con diagnosi DSM-IV di schizofrenia, in fase di compenso clinico. Valutazione delle opinioni dei familiari sulla malattia mentale e gli svantaggi sociali ad essa conseguenti in relazione a: a) variabili cliniche del paziente e sociodemografiche del nucleo familiare; b) zona geografica e densità di popolazione. Setting – Lo studio è stato condotto in 30 CSM randomizzati e stratificati per area geografica (Nord, Centro, Sud) e densità di popolazione (> 100000 abitanti; tra 100000 e 25000 abitanti; < 25000 abitanti) sull'intero territorio nazionale. Principali misure utilizzate – a) stato clinico e funzionamento sociale del paziente: Brief Psychiatric Rating Scale (BPRS) e intervista per l'Accertamento della Disabilità (AD); b) interventi ricevuti: Scheda di Rilevazione degli Interventi (SRI); c) opinioni dei familiari sulla schizofrenia e le sue conseguenze psicosociali: questionario sulle Opinioni dei Familiari (QOF). Risultati – So-no stati raccolti i dati relativi a 709 pazienti e altrettanti familiari-chiave. Opinioni pessimistiche da parte dei familiari rispetto alia competenza sociale dei pazienti con schizofrenia sono risultate associate a: alti livelli di disabilità, sintomi negativi e ostilita nel congiunto malato, conoscenza della diagnosi di schizofrenia da parte del familiare, residenza in zone a bassa o media densita di popolazione, bassi livelli di scolarità del familiare. Opinioni pessimistiche da parte dei familiari rispetto alle limitazioni sociali imposte dalla malattia sono risultate associate a: alti livelli di disabilità ed elevato numero di ricoveri del congiunto malato, maggiore età del familiare. Conclusioni – I risultati di questo studio sottolineano la necessità di: a) fornire interventi informativi alle famiglie i quali prendano in esame non solo gli aspetti clinici della schizofrenia, ma anche quelli relativi alia disabilità e agli svantaggi sociali conseguenti a tale patologia; b) pianificare campagne di sensibilizzazione sulle malattie mentali che tengano conto del contesto socio-culturale delle fasce di popolazione a cui sono dirette.
5
Mestelman, Stuart. "Corrective Taxes and Uniform Standards: Different Policies and Different Targets*." Journal of Public Finance and Public Choice 5, no. 1 (April 1, 1987): 27–44. http://dx.doi.org/10.1332/251569298x15668907117525.
Full textAbstract:
Abstract Gli economisti hanno spesso sostenuto che, per ragioni di efflcienza, le imposte dovrebbero sostituire i controlli diretti (standards) al fine di modificare l’allocazione di risorse derivante dal fallimento del mercato.Mediante un semplice modello di equilibrio parziale si esaminano gli effetti alternativi dell’imposizione e dei controlli diretti sulle attività di un’industria che genera inquinamento. Si dimostra la validità della tesi tradizionale circa gli effetti delle imposte. Sono, inoltre, ottenuti nuovi risultati con riferimento ai controlli diretti. Mentre si conferma che le imposte sono preferibili ai controlli diretti sulla base di considerazioni di benessere (dato che i benefici netti sono maggiori in caso d’imposizione), i controlli diretti possono talvolta dar luogo a risultati inferiori a quelli che si verificherebbero qualora non vi fosse alcun intervento.Queste conclusioni valgono sia per mercati perfettamente concorrenziali, sia per mercati che non lo sono.
6
Sbaraini, Davi Alberto, and João Carlos Valentim Veiga Júnior. "imposto sobre grandes fortunas no direito comparado." Academia de Direito 2 (June 2, 2020): 345–62. http://dx.doi.org/10.24302/acaddir.v2.2345.
Full textAbstract:
O presente trabalho tem como objetivo a elaboração de uma análise acerca do Imposto sobre Grandes Fortunas, oriundo da França, analisando diversos aspectos como: suas origens, sua fundamentação, seus objetivos, as razões da não instituição em nosso país, os objetivos sociais, os prováveis pontos desfavoráveis e favoráveis ao imposto, além da comparação da situação brasileira com países que já instituíram o IGF. Trata-se de um trabalho baseado em metodologia exploratória e abordagem qualitativa, fazendo uso de procedimento bibliográfico. Ao final, conclui-se que o imposto sobre grandes fortunas é de difícil regulamentação, observado o sistema político-econômico brasileiro, no qual as propostas de implementação do imposto sofrem com a dualidade política brasileira, impedindo a análise justa que cabe ao imposto.
7
Keho, Yaya. "Foreign Direct Investment and Import Demand in Cote d’Ivoire." International Journal of Trade, Economics and Finance 11, no. 2 (April 2020): 24–31. http://dx.doi.org/10.18178/ijtef.2020.11.2.661.
Full text
8
Prado, Daniel Santos. "A Exoneração Tributária e o Direito de Crédito nos Impostos Sobre Consumo." Revista de Direito Brasileira 1, no. 1 (October 1, 2013): 229–63. http://dx.doi.org/10.5585/rdb.v1i1.59.
Full text
9
Jain, Manjula, and Saloni Saraswat. "US–China Trade War: Chinese Perspective." Management and Economics Research Journal 5 (2019): 1. http://dx.doi.org/10.18639/merj.2019.895478.
Full textAbstract:
The US–China trade relationship has expanded immensely after China’s reformation of its economy and liberalization in 1979. A very huge amount of trade takes place between the United States and China in terms of monetary value and quantity. China benefits the United States in several forms other than just trade, such as US firms seeking investment opportunities in China for their assembly units. Subsequently, China holds a huge amount of US treasury securities, and purchases US debt securities, which helps them to keep their interest rates low. However, even after the development of such a trade relationship, the United States has certain concerns relating to China’s intentions. From the United States’ point of view, China is not involved in a fair practice of trade. China has imposed state-directed policies that bend the flow of trade and investment opportunities. Furthermore, the United States has allegations against China pertaining to the issue of intellectual property rights along with mixed records on implementation of WTO obligations, establishment of procedures for impacting the value of its currency and restrictions on FDI. The United States claims that such policies from China’s side make a great impact on the US economy and thus is the concern of the Congress. The current president, Mr. Donald J. Trump, has pledged to promote the free and fair trade policy. So his administration has taken some severe steps to reduce the US bilateral trade deficit. The president first announced the imposition of tariffs on steel and aluminum at 25% and 15%, respectively. To this action of the United States, China retaliated by raising the tariffs on various goods that are imported from the United States. Furthermore, the United States claimed that it would take actions against Chinese intellectual property rights policies that could be a hindrance to the US stakeholders. Later, the United States released a two-stage plan to impose tariffs on Chinese imports that would directly affect Chinese industrial policies for which again there was retaliation by China by releasing their own two-stage plan for American imports that would adversely affect American industries. This paper is an attempt to analyze the effect of the trade war between the United States and China and briefly discusses about the impact of this war on China and the probable measures implemented by the country.
10
Leal, Fernando, and Eduardo Jordão. "Quando a tradução também importa." Revista Brasileira de Direitos Fundamentais & Justiça 8, no. 29 (December 30, 2014): 86–104. http://dx.doi.org/10.30899/dfj.v8i29.194.
Full textAbstract:
Este artigo examina alguns dos principais problemas relacionadas à tradução de textos jurídicos, sobretudo nos campos do direito constitucional, da teoria do direito e do direito administrativo. Ele sugere que a perspectiva funcionalista é a mais adequada para orientar traduções de textos jurídicos. Nesse quadro, equivalência passa a se definir em razão de constância funcional entre o texto-fonte e o texto-alvo, e não simplesmente a partir de correspondência literal.
Dissertations / Theses on the topic "Imposte dirette"
1
Gatti, Vania <1987>. "Il trust e le imposte dirette." Master's Degree Thesis, Università Ca' Foscari Venezia, 2013. http://hdl.handle.net/10579/2768.
Full textAbstract:
In questo elaborato viene trattato il trust e gli aspetti fiscali nell'imposizione diretta ad esso collegati. Questo istituto, nato ed adoperato per molti anni solo nei paesi di common law, è entrato nel nostro ordinamento a seguito della ratifica della Convenzione de l'Aja del 1° luglio 1985, la quale si occupa del suo riconoscimento, dell'individuazione della legge applicabile al trust nonché degli effetti che esso produce.
Il recepimento nel nostro ordinamento è stato conseguente alla legge 16 ottobre 1989, n. 364, entrata in vigore il 1° gennaio 1992. Il legislatore italiano ha, tuttavia, rinunciato ad intervenire in materia fino all'approvazione della legge 296 del 27 dicembre 2006 (Legge Finanziaria per il 2007), momento nel quale è stata introdotta una disciplina fiscale del “trust”, anche se in assenza di norme civilistiche di riferimento.
Proprio per questo, notevoli difficoltà di natura interpretativa ed operativa sono state incontrate anche dalla stessa Amministrazione Finanziaria, che ha dovuto negli anni cercare di inquadrare la fattispecie.
Saranno quindi affrontati gli aspetti fiscali nell'imposizione diretta alla luce della vigente normativa.
2
Candon, Laura <1974>. "Imposte dirette e IVA nel fallimento." Master's Degree Thesis, Università Ca' Foscari Venezia, 2020. http://hdl.handle.net/10579/16213.
Full textAbstract:
Il presente lavoro intende illustrare le peculiarità che caratterizzano la Procedura concorsuale fallimentare, dal punto di vista degli adempimenti fiscali in carico al Curatore, in materia di imposte dirette e IVA.
Prima di illustrare gli obblighi tributari del Curatore fallimentare in tali ambiti, ritengo necessario evidenziare i principi di carattere generale che governano il rapporto tra il diritto fallimentare e il diritto tributario. Per quanto diversi tra loro, questi due rami del diritto sono accomunati dalla tutela di interessi pubblici , e dal fatto che entrambi gravino sul patrimonio del debitore-contribuente. Entrambi sono inoltre caratterizzati dalla specialità della normativa di riferimento, che inevitabilmente porta l’interprete a dover valutare quali disposizioni prevalgano, in caso di conflitto . Sul piano operativo, si verifica poi l’applicazione del prelievo tributario in una fase della vita dell’impresa caratterizzata da crisi, situazione in cui appare alquanto improbabile ipotizzare ulteriore produzione di reddito.
Complica ulteriormente il quadro sopra delineato, l’assenza nel nostro ordinamento di una disciplina normativa fiscale organica relativamente alle procedure concorsuali. Numerose sono le norme speciali dedicate alla materia, risultanti però spesso prive di coordinamento tra loro . Tale mancanza ha storicamente comportato un ampio confronto tra dottrina e giurisprudenza, inducendo gli Autori ad approfondire il tema dell’”incubo fiscale del Fallimento” .
Da un lato, dottrina e giurisprudenza prevalenti ritengono che non si possano imporre specifici obblighi in capo al Curatore, in mancanza di una norma specifica: trattandosi di norme speciali, non sarebbe possibile l’applicazione analogica.
Dall’altro lato, l’Amministrazione finanziaria ha sempre considerato invece il Curatore un sostituto del fallito, una specie di nuovo rappresentante tributario ex lege, gravato pertanto di tutti gli obblighi tributari previsti dalla Legge , a meno che questa non disciplini diversamente.
Dottrina e giurisprudenza hanno elaborato pertanto il “principio di tassatività” , in forza del quale il Curatore è tenuto ad assolvere tutti e soli gli obblighi specificamente previsti dalla Legge; competono invece al fallito tutti gli altri adempimenti.
Questa teoria si basa sulla considerazione che in seguito al Fallimento non viene a esistenza un soggetto d’imposta autonomo diverso dal fallito, e che il Curatore non assume il ruolo di rappresentante legale del fallito, rimanendo quindi un soggetto terzo rispetto ad esso. In qualità di pubblico ufficiale e organo della Procedura, il suo compito principale consiste nell’amministrare e liquidare il patrimonio del fallito in conseguenza dello spossessamento dei beni previsto dall’art. 42 del R.D. 16 marzo 1942 n. 267 , al fine di provvedere al pagamento dei creditori concorsuali secondo le regole della par condicio creditorum. Pertanto il Curatore non sostituisce il fallito, quale soggetto dell’obbligazione tributaria; quest’ultimo mantiene la qualifica di soggetto passivo d’imposta, verificandosi solo una sovrapposizione con la figura del Curatore, necessaria affinché questo assolva gli obblighi previsti dalla Legge e quelli che sono di sua esclusiva competenza, in virtù del ruolo che ricopre.
Già in occasione della prima riforma della Legge fallimentare , il Legislatore non si è particolarmente soffermato sugli aspetti fiscali. Sarebbe stato opportuno tentare di riorganizzare in maniera sistematica “le questioni di diritto fallimentare fiscale (o…fiscale fallimentare, che dir si voglia)” .
3
Balbinot, Andrea <1986>. "Il concetto di "stabile organizzazione" nel sistema delle imposte dirette." Master's Degree Thesis, Università Ca' Foscari Venezia, 2014. http://hdl.handle.net/10579/4818.
Full textAbstract:
La tesi affronta il tema della stabile organizzazione e come questo concetto si inserisca nel sistema delle imposte dirette. Il tema viene esaminato, inizialmente, partendo dall'analisi delle disciplina e della giurisprudenza internazionale, con particolare riferimento alle disposizioni del modello OCSE, successivamente viene proposto un confronto con la normativa interna, analizzando nello specifico le norme del TUIR. Vengono esaminate, quindi, le modalità di attribuzione del reddito sia considerando i principi nazionali sia le disposizioni internazionali ponendo l'accento anche sugli obblighi contabili e fiscali connessi. Infine si affrontano gli aspetti patologici e nello specifico la stabile organizzazione occulta, vengono esaminate le pronunce giurisprudenziali in materia e successivamente le modalità di accertamento del reddito.
4
Maronese, Maria Grazia <1989>. "LO SCAMBIO DI INFORMAZIONI IN MATERIA DI IMPOSTE DIRETTE IN AMBITO EUROPEO." Master's Degree Thesis, Università Ca' Foscari Venezia, 2013. http://hdl.handle.net/10579/3887.
Full textAbstract:
L’attuale crisi finanziaria ed economica ha evidenziato la necessità per gli Stati di proteggere le loro entrate tributarie dal continuo e crescente sviluppo dei fenomeni della frode e dell’evasione fiscale internazionale. Alla luce del fatto che la cooperazione amministrativa risulta essere lo strumento più efficace per realizzare tale contrasto, gli organi comunitari e internazionali sono intervenuti sul tema dello scambio di informazioni, potenziandolo e rendendolo più efficace.
In ambito comunitario, è stata emanata la direttiva 2011/16/UE relativa alla cooperazione amministrativa nel settore fiscale, la quale, dal 1° gennaio 2013, è andata a sostituire la direttiva 77/799/CEE, ormai inadeguata all’odierno contesto sociale ed economico. Con la nuova direttiva sono state introdotte numerose novità e lo scambio di informazioni è stato allineato a quello disciplinato dal Modello OCSE.
Il nuovo provvedimento comunitario risulta essere innovativo sia sul piano formale, grazie alla chiarezza e alla precisione delle disposizioni, sia sul versante sostanziale poiché ha ampliato notevolmente l’ambito di applicazione della cooperazione amministrativa. Inoltre, la direttiva introduce dei termini temporali entro cui deve avvenire lo scambio di informazioni, rivoluziona completamente lo scambio automatico di informazioni, rendendolo la modalità principale con cui deve avvenire lo scambio di dati, e sembra neutralizzare le norme relative al segreto bancario che in passato avevano limitato la collaborazione.
5
Argentino, Anna Maria <1982>. "La nozione di commercialità nel sistema delle imposte dirette: profili comparati e comunitari." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2010. http://amsdottorato.unibo.it/2871/1/argentino_annamaria_tesi.pdf.
Full text
6
Argentino, Anna Maria <1982>. "La nozione di commercialità nel sistema delle imposte dirette: profili comparati e comunitari." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2010. http://amsdottorato.unibo.it/2871/.
Full text
7
DEL, SOLE ALESSANDRA. "I principi stabiliti dalla Corte europea di giustizia in materia di imposte dirette nell'Unione europea." Doctoral thesis, Università Bocconi, 2006. http://hdl.handle.net/11565/4050331.
Full text
8
NUZZO, MARGHERITA. "Il sistema di riscossione coattiva delle imposte dirette tra funzione pubblica perseguita e tutela del contribuente." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2011. http://hdl.handle.net/10281/25834.
Full textAbstract:
Al termine della ricerca condotta intorno alla vigente (e previgente) normativa che disciplina l’attività di riscossione delle imposte dirette in base al ruolo ed all’impatto che essa genera sul sistema di tutele, procedurali e processuali, approntate in favore del debitore d’imposta, riteniamo opportuno svolgere una sintesi conclusiva, ulteriore rispetto alle riflessioni volta per volta rassegnate a latere dei singoli percorsi di indagine, e per far ciò è necessario ripercorrere le fasi salienti del tragitto sin qui seguito.
Dall’analisi, in chiave storico-evolutiva, dei diversi sistemi di consecuzione dei tributi, attuati in Italia sin dall’epoca preunitaria, sembrerebbe possa accordarsi ragionevole preferenza ad un modello di riscossione il più possibile ancorato alla fase di determinazione dell’imposta, siccome il solo in grado di ridurre le inefficienze burocratiche del servizio ed incrementare il gettito per l’Erario. Lo stretto raccordo tra il momento impositivo e quello della materiale esazione dei tributi configurerebbe, dunque, quel binomio perfetto per lo Stato che mira a garantirsi un flusso regolare e stabile di entrate, con una parallela riduzione dei costi propri da sopportare per l’attività di riscossione. Ed abbiamo osservato che la massima rappresentazione di tale modello si rinviene nella c.d. Legge Sella, n. 192 del 20 aprile 1871, introdotta con l’avvento dell’Unità d’Italia, per il cui tramite si è deciso di implementare una forma di concessione privata del servizio di riscossione, a carattere locale e capillare, affidata alla perizia organizzativa degli Esattori, con l’attribuzione dei costi di gestione del sistema a carico dei contribuenti morosi. In tal modo si è riusciti a traghettare, senza soluzione di continuità e per oltre cento anni, il denaro dalle tasche del contribuente alle casse dell’Ente impositore che, a monte, aveva già predeterminato, secondo il meccanismo del contingente annuale fisso e certo, l’esatto ammontare del tributo che il soggetto passivo d’imposta avrebbe dovuto corrispondere.
Tuttavia, dall’indagine del sistema qui delineato è parimenti emerso che la (sola) vicinanza temporale tra il momento impositivo e quello esattivo, e, di contro, la distanza soggettiva tra l’Organo titolare della funzione di determinazione dei tributi e quello incaricato della relativa riscossione hanno relegato le tutele del contribuente unicamente alle norme di diritto comune, e ciò nonostante l’Esattore avesse a disposizione strumenti ben più incisivi di quelli vantati dal privato creditore. In altri termini, il sistema di garanzie proprie e peculiari approntate dal Legislatore fiscale in favore del contribuente risultava indubbiamente deficitario ed in alcun modo sufficiente a tutelare questi da eventuali prevaricazioni perpetuate dall’Esattore. Si pensi, ad esempio, alla mancata previsione di qualsivoglia conseguenza, in capo a quest’ultimo, nell’ipotesi in cui avesse omesso di notificare la cartella di pagamento al contribuente, ovvero la medesima notifica fosse risultata irregolare, ben potendo l’Esattore avviare la successiva procedura esecutiva, domandando al debitore, altresì, l’indennità di mora per ritardato pagamento dell’imposta.
Senonché, la rivoluzione copernicana nelle forme di attuazione del prelievo tributario - spostando il fulcro dall’Amministrazione finanziaria al contribuente, con il transito da un sistema di etero determinazione del tributo ad un meccanismo di autodeterminazione delle imposte - ha, da un lato, destrutturato e snaturalizzato l’originaria funzione attribuita all’Esattore delle imposte – il quale, ormai, soltanto di rado era chiamato a svolgere l’attività tipica, così perdendo lo scettro di artefice indiscusso dell’andamento delle entrate tributarie – ma ha, dall’altro lato ed in via embrionale, gettato le fondamenta per la creazione di un sistema di statalizzazione del servizio di riscossione delle imposte, mediante l’osmosi tra il soggetto che genera l’imposizione e colui che si occupa dell’apprensione, anche in via esecutiva, del credito fiscale, con evidenti ripercussioni sul piano delle tutele.
Ed invero la statalizzazione del sistema, riportando all’interno del controllo pubblico il momento di riscossione dei tributi, ha conseguito l’ulteriore merito di estendere a quest’ultima funzione i poteri, le logiche ed i tempi propri dell’attività di accertamento. A questo punto, la problematica che, per l’effetto, si è palesata è stata quella relativa all’impatto che l’attuale configurazione legislativa produce sul sistema e sul grado di tutele riconosciute (o riconoscibili) al contribuente, nella duplice dimensione procedurale e processuale.
Con precipuo riferimento al profilo procedimentale, abbiamo ritenuto che l’approccio alla delineata questione non potesse prescindere dall’indagine della reale natura giuridica soggettiva assegnata all’Ente preposto alla riscossione, vale a dire ad Equitalia s.p.a., al di là della sua formale qualificazione come persona giuridica privata nella veste di società per azioni. Ed abbiamo avuto modo di constatare che la connotazione pubblicistica di Equitalia deriva sia da espressa disposizione normativa, dal momento che la società è chiamata ad occuparsi dell’affidamento del servizio nazionale della riscossione e della più generale funzione di maneggio di denaro pubblico, sia dalla morfologia e dal modello di costituzione degli organi societari, strutturati in maniera tale che lo Stato fosse in grado di controllare (e sindacare) la gestione finanziaria dell’Ente stesso. Orbene, dal carattere pubblicistico di Equitalia è emersa, de plano, la previsione di un ventaglio di poteri non solo marcatamente autoritativi ma, altresì, di chiaro stampo discrezionale attribuiti agli Agenti della riscossione, ciò comportando, abbiamo visto, la parallela necessità di disegnare un sistema di tutele procedimentali in favore del contribuente ben più complesso di quello disposto per il debitore di diritto comune e, allo stesso momento, speciale, come peculiari si palesano le possibilità realizzative che il creditore fiscale può adottare per recuperare le imposte pretese. L’aver enucleato le ragioni, sia in chiave soggettiva sia sotto il profilo funzionale dell’attività perseguita, di una procedura speciale di attuazione del credito fiscale rispetto alle ordinarie facoltà attribuite normativamente al creditore di diritto comune ha sollevato il quesito sul carattere esclusivo o pienamente sostitutivo degli strumenti di riscossione coattiva goduti dal creditore procedente, giungendo, di poi, alla conclusione che sembrerebbe possibile ricorrere agli strumenti sostanziali e processuali di diritto civile, segnatamente a quelli che governano la riscossione forzosa del credito, tutte le volte in cui esista una lacuna in tal senso nell’ordinamento tributario.
Sotto il profilo processuale, invece, si è inteso saggiare il grado di tutele che l’attuale sistema normativo appronta nell’interesse del contribuente debitore d’imposta. Ed anche in questa prospettiva, come per la dimensione procedimentale, dall’analisi ricognitiva e critica della vigente configurazione legislativa ci sembra poter rassegnare un giudizio non propriamente positivo del sistema, valutazione che, del resto, tende ad aggravarsi con il debutto dell’avviso di accertamento ad effetti immediatamente esecutivi, provvedimento che determina un ulteriore assottigliamento della distinzione tra attività di accertamento ed attività di riscossione, creando, a tratti, una confusione tra i due momenti: esso, difatti, se da un lato genera una (positiva) sinergia operativa e di responsabilità tra Agenzia delle Entrate ed Equitalia, dall’altro dovrebbe, tuttavia, parallelamente indurre il Legislatore ad assicurare al debitore d’imposta l’estensione delle garanzie accordate al contribuente in fase di accertamento del maggior reddito. Non riteniamo corretto, difatti, accomunare le due fasi soltanto sotto il profilo dei poteri e delle facoltà assegnate all’Ente preposto alla riscossione delle imposte, mantenendo, per contro, inalterato (e carente) il sistema difensivo del contribuente, nonostante questi sia soggetto, proprio in fase di riscossione, a provvedimenti autoritativi, esecutivi e restrittivi che incidono pesantemente sulla sua sfera giuridica. Resta, dunque, sempre attuale, nella delineata prospettiva, il monito di un insigne studioso il quale, in tempi non sospetti, ricordava che «accertamento e riscossione sono fasi che, pur essendo complementari ai fini della materiale realizzazione dell’interesse dello Stato, devono essere tenute concettualmente ben distinte. L’interesse dello Stato alla corretta applicazione del tributo si realizza nella fase dell’accertamento e, rispetto a questa fase, la riscossione ha un valore che, per usare la stessa espressione usata all’inizio, è puramente esecutivo».
9
GRILLI, STEFANO. "La residenza delle società dotate di personalità giuridica ai fini delle imposte dirette in base al diritto tributario interno e alle convenzioni per evitare le doppie imposizioni sottoscritte dall'Italia." Doctoral thesis, Università degli studi di Bergamo, 2012. http://hdl.handle.net/10446/26690.
Full textAbstract:
The paper analyzes the notion of residence provided for by Italian domestic law, doctrine and jurisprudence. It also analyses the issue of the interaction of the residence concept with that of “management and coordination” which is a typical feature of multinational group of enterprises. More precisely, an analysis has been conducted in order to ascertain if and in what measure the “management and coordination” feature may have an impact on the issue of residence as interpreted in Italy.
The analysis also concern the notion of residence in the context of the OECD Model to conclude that this notion mainly rests on the requirement of the liability to tax.
Particular emphasis has been given to the ascertainment of the true meaning of the concept of place of effective management reported in Art. 4(3). In this respect, an in-dept historical analysis has been conducted with respect to the relevant League of Nations’ and OEEC’s (subsequently become OECD) documents.
The (ab)use of double resident companies in triangular situation is deeply analyzed with respect to principles set out in the jurisprudence of some important States as well as on those ultimately expressed by the OECD in the 2008 Model Commentary and the OECD position has been criticised.
Moreover, with particular reference to Italy, an extensive analysis has been carried out with respect to the double tax treaties entered into by it that somehow deviate from the OECD Model Convention with respect to the residence of companies especially in cases of dual resident companies.
Finally, in relation to some features of the Italian income tax law, the access to double tax treaties has been verified with particular reference to entities which have opted for the tax consolidation (consolidato fiscale) or for the tax transparency (trasparenza fiscale) regimes.
10
ANSELMO, MARIAIDA. "Profili comunitari del regime tributario degli enti non profit." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2012. http://hdl.handle.net/10281/29833.
Full textAbstract:
Il ruolo che il non profit assume all’interno della collettività ha destato e continua a destare l’attenzione dell’Unione europea sotto diversi punti di vista: nella prospettiva di promuoverne lo sviluppo e la diffusione vista la sua utilità, nella prospettiva di impedirne e prevenirne l’uso per finalità diverse da quelle proprie, quali l’attività di terrorismo internazionale e, più in generale, nella prospettiva di valutarne l’incidenza sullo sviluppo del mercato interno.
Proprio quest’ultimo aspetto ha indotto a compiere alcune riflessioni sui più vantaggiosi regimi fiscali che di norma gli Stati membri adottano per il non profit. Due sono, infatti, le conseguenze che possono discendere da questi peculiari regimi e che incidono sul mercato: la prima attiene al rischio che tale disciplina abbia effetti negativi sulla concorrenza, potendo qualificarsi come aiuto di Stato ai sensi dell’art. 107 del T.F.U.E.; la seconda riguarda, invece, l’incidenza della stessa disciplina sulle libertà fondamentali tutelate dal Trattato, potendo essa operare solo a favore dei soggetti residenti con l’effetto di attuare una discriminazione vera e propria a danno dei soggetti non residenti o comunque di restringere le libertà di circolazione.
La ricerca si è dunque orientata su questi due profili, andando a indagare in particolare il rapporto esistente tra le disposizioni nazionali relative alle imposte sui redditi e la disciplina comunitaria. Più esattamente la ricerca è stata compiuta nel seguente modo.
Nella Parte Prima si è tracciato il quadro del regime fiscale degli enti non profit residenti e non residenti, la cui base è costituita dal d.p.r. 917/1986, ma che è arricchito da leggi specifiche adottate per determinati enti.
Nella Parte Seconda si è delineata la nozione degli aiuti di Stato ai sensi dell’art. 107 del T.F.U.E. così come risultante in special modo dalla copiosa giurisprudenza comunitaria, soffermandosi solo su alcuni e più interessanti elementi: la nozione di impresa, la nozione di selettività e di vantaggio e le giustificazioni che consentono di “salvare” certe norme apparentemente di favore dalla disciplina degli aiuti. In base a questo studio è stato possibile nel contempo valutare se anche la disciplina fiscale del non profit possa essere tacciata di illegittimità o se, invece, sussistano delle ragioni idonee ad escluderla dall’inquadramento negli aiuti di Stato.
La Parte Terza, infine, è stata dedicata a verificare gli effetti della diversità di disciplina tra enti residenti e non residenti sulle libertà di circolazione, muovendo dall’analisi della giurisprudenza esistente su questo punto, e seppure riguardante perlopiù l’imposizione delle liberalità a favore degli enti non profit e non la sola imposizione diretta.
Books on the topic "Imposte dirette"
1
Italy. Codice delle imposte dirette. Torino: Casa editrice finanze e lavoro, 1989.
Find full text
2
Lamedica, Tommaso. 1992: Condono tributario : IVA e imposte dirette. [Milano]: IPSOA, 1992.
Find full text
3
Fiorentini, Stefano. La tassazione dei non residenti: Imposte dirette. [Italy]: IPSOA, 1988.
Find full text
4
Pace, Fabio. Il contenzioso in materia di imposte dirette. Milano: Giuffrè, 2002.
Find full text
5
Dell'Anno, Paolino. I reati tributari in materia di imposte dirette e I.V.A. Milano: A. Giuffrè, 1992.
Find full text
6
Antonio, Marotta Nicola, ed. Universitates, censi e imposte dirette nel Regno di Napoli (sec. XVII). Roma: Viella, 2008.
Find full text
7
Poletto, Monica. Terzo settore e imposte dirette: Natura dell'imposizione, obblighi e agevolazioni fiscali. Milano: EGEA, 2002.
Find full text
8
Manzoni, Ignazio. Potere di accertamento e tutela del contribuente nelle imposte dirette e nell'IVA. Milano: A. Giuffrè, 1993.
Find full text
9
Italy. Codice delle imposte dirette: Aggiornato con tutte le disposizioni di legge emanate fino a giugno 1988. 9th ed. Roma: Buffetti, 1988.
Find full text
10
Merone, A. Codice penale tributario: Le norme generali in materia di illeciti tributari, i reati in materia di imposte dirette ed indirette. 2nd ed. Roma: Buffetti editore, 1989.
Find full textBook chapters on the topic "Imposte dirette"
1
Pahlitzsch, Wolfgang, and Hubert Bühne. "Direkter oder indirekter Import?" In Importgeschäfte, 44–45. Wiesbaden: Gabler Verlag, 1992. http://dx.doi.org/10.1007/978-3-663-13295-0_7.
Full text
2
Sonnemann, Kurt. "Direkter oder indirekter Import?" In Das Importgeschäft, 40–41. Wiesbaden: Gabler Verlag, 1987. http://dx.doi.org/10.1007/978-3-322-89279-9_8.
Full text
3
Berlage, Lodewijk, and Sophie Vandermeulen. "Have Imports Constrained Economic Growth in Sub-Saharan Africa?" In International Trade, Foreign Direct Investment and the Economic Environment, 11–29. London: Palgrave Macmillan UK, 1998. http://dx.doi.org/10.1007/978-1-349-14030-5_2.
Full text
4
Kartikasari, Cynthia Yohanna, and Suyanto Suyanto. "Potential Spillover from Foreign Companies." In Proceedings of the 19th International Symposium on Management (INSYMA 2022), 282–86. Dordrecht: Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-008-4_37.
Full textAbstract:
AbstractThe textile industry in Indonesia is fascinating to study due to its essential role in the Indonesian economy and as a strategic sector for employment. While imported items continue to dominate raw material supply in this sector, Foreign Direct Investment (FDI) inflows will bring about externality effects on a firm’s efficiency. This current study examines the spillover effect of Foreign Direct Investment on firms’ technical efficiency in Indonesia’s convection industry (ISIC 14111). The study used Data Envelopment Analysis (DEA) models to calculate technical efficiency scores for each firm in the convection sector from 2010 to 2013. Changes in productivity levels are projected to occur due to technical efficiency changes. The findings indicate that Foreign Direct Investment can positively affect changes in technical efficiency through capital-labor ratio, foreign ownership, and imported material.
5
Seki, Yohji, Kaoru Iwamoto, and Hiroshi Kawamura. "Direct Numerical Simulation of Turbulent Channel Flow Imposed with Spanwise Couette Flow." In Frontiers of Computational Science, 199–203. Berlin, Heidelberg: Springer Berlin Heidelberg, 2007. http://dx.doi.org/10.1007/978-3-540-46375-7_25.
Full text
6
Jinji, Naoto, Xingyuan Zhang, and Shoji Haruna. "Vertical Versus Horizontal Foreign Direct Investment and Technology Spillovers." In Advances in Japanese Business and Economics, 99–126. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-5210-3_6.
Full textAbstract:
AbstractForeign direct investment (FDI) and international trade are two major channels of international diffusion of technological knowledge (Keller 2004,2010). While a number of empirical studies confirm significant spillover effects of knowledge through imports, the empirical findings on technology spillover effects through FDI are conflicting. In particular, there is relatively little evidence of spillovers of knowledge from inward FDI to the host country’s firms in the same industry. For example, Haskel et al. (2007) examine the situation in the United Kingdom and find significantly positive productivity spillovers from FDI.
7
Madojemu, Michael, Nataliya V. Dyuzheva, and Glory O. Ehichioya. "The Role of Import Substitution Strategy Programme on Foreign Direct Investments of Nigeria." In Lecture Notes in Networks and Systems, 2046–56. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-69415-9_224.
Full text
8
Brandt, Peter. "The Heterologous Import of a Precursor-Protein into Isolated Chloroplasts Directed by a Bipartite Transit Sequence." In Photosynthesis: from Light to Biosphere, 2699–702. Dordrecht: Springer Netherlands, 1995. http://dx.doi.org/10.1007/978-94-009-0173-5_634.
Full text
9
Diakhaté, Demba, Ibrahima Sarr, Dimas Soares Júnior, Michel Havard, Ricardo Ralisch, and Alioune Fall. "Evaluation of the technical capacity of artisans to fabricate the animal-powered direct seeder super-eco in Sénégal." In Conservation agriculture in Africa: climate smart agricultural development, 458–68. Wallingford: CABI, 2022. http://dx.doi.org/10.1079/9781789245745.0029.
Full textAbstract:
Abstract This study focused on the ability of local Senegalese artisans to fabricate the animal-powered no-till (NT) direct seeder Super-Eco to reduce the expensive import of seeders. Technical specifications and design of the animal-powered direct seeder Super-Eco were first given to 90 heads of artisanal workshops in three regions of the Southern Peanut Basin for them to reproduce the machine. Detailed information on their workshop equipment was collected in advance. A principal component analysis (PCA) was then used to classify artisan workshops. The results showed that Class 3 was very well equipped and was able to fabricate the direct seeder. It was followed by Class 2 which was fairly well equipped, but was only able to develop 90% of the seeder parts. Because of a low level of equipment, the third class of artisans was only capable of fabricating very few pieces of the seeder. Artisans from Class 3 were able to fully construct the animal-powered direct seeder. However, it was noted that the other classes of artisans were able to reproduce some parts of the animal-powered direct seeder Super-Eco but they could not make the seeder box with its nested seed metering device due to their low level of equipment. They instead buy it from the Sahelian Industrial Company of Mechanics, Agricultural Materials and Representations or from traders. The need to evaluate the performance of the seeders developed by local artisans is also noted.
10
Erika, De Wet. "5 Formal Requirements for Valid Consent to Direct Military Assistance." In Military Assistance on Request and the Use of Force. Oxford University Press, 2020. http://dx.doi.org/10.1093/law/9780198784401.003.0005.
Full textAbstract:
This chapter explores potential formal requirements that may affect the validity of consent to direct military assistance. Customary international law only imposes two specific, formal limitations on the legal construct of military assistance on request. The first would be that the request for or consent to military assistance must be issued (and withdrawn) by the highest officials of a state, namely, the head of state and/or government. Where these two positions are not combined within the same person and there is disagreement between them as to whether consent exists, the domestic law of the country in question may be decisive in determining who has the final say in the matter. However, such disagreement between the two highest state officials is likely to be an indication of the political fragility of the consent, which should caution against relying exclusively on consent as the legal basis for the forcible measures. The second constraint imposed by customary international law concerns the requirement that ex ante consent as expressed in pro-invasion treaty clauses must be complemented by ad hoc consent at the time of the forcible measures. Apart from these two constraints, customary international law does not seem to impose any particular formal requirements on states expressing consent to forcible measures on its territory.
Conference papers on the topic "Imposte dirette"
1
Zahedpour, S., S. W. Hancock, and H. M. Milchberg. "Direct Measurement of Linearly Imposed Spatiotemporal Optical Vortices (STOVs)." In Frontiers in Optics. Washington, D.C.: OSA, 2019. http://dx.doi.org/10.1364/fio.2019.fw5f.5.
Full text
2
Mendoza, Hector, Walter Gill, Victor G. Figueroa, and Scott Sanborn. "Development and Validation of Radiant Heat Systems to Test RAM Packages Under Non-Uniform Thermal Environments." In ASME 2021 Pressure Vessels & Piping Conference. American Society of Mechanical Engineers, 2021. http://dx.doi.org/10.1115/pvp2021-62121.
Full textAbstract:
Abstract Certification of radioactive material (RAM) packages for storage and transportation requires multiple tiers of testing that simulate accident conditions in order to assure safety. One of these key testing aspects focuses on container response to thermal insults when a package includes materials that decompose, combust, or change phase between −40 °C and 800 °C. Thermal insult for RAM packages during testing can be imposed from a direct pool fire, but it can also be imposed using a furnace or a radiant heat system. Depending on variables such as scale, heating rates, desired environment, intended diagnostics, cost, etc., each of the different methods possess their advantages and disadvantages. While a direct fire can be the closest method to represent a plausible insult, incorporating comprehensive diagnostics in a controlled fire test can pose various challenges due to the nature of a fire. Radiant heat setups can instead be used to impose a comparable heat flux on a test specimen in a controlled manner that allows more comprehensive diagnostics. With radiant heat setups, however, challenges can arise when attempting to impose desired non-uniform heat fluxes that would account for specimen orientation and position in a simulated accident scenario. This work describes the development, implementation, and validation of a series of techniques used by Sandia National Laboratories to create prescribed non-uniform thermal environments using radiant heat sources for RAM packages as large as a 55-gallon drum.
3
Ganiev, Junus. "The Effect of Foreign Trade and Remittances to Gross Domestic Product of Kyrgyzstan: An ARDL Bound Testing Approach." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01365.
Full textAbstract:
The foreign trade deficit of Kyrgyzstan is increasing year by year and the import is exceeding export about twice. A significant portion of the foreign trade deficit is covered by remittances. Furthermore, the ratio of remittance to Gross Domestic Product (GDP) is reached almost 30%. In this context, it is important to examine the effects of import, export and remittances to GDP. Empirical analysis using quarterly data covering the period 2000-2014 with ARDL Bounds Testing Approach showed that exports and imports effect GDP positively, while transfers from abroad effect negatively. So Kyrgyz Republic can further develop foreign trade in integration process with Eurasian Economic Union, but it has to involve foreign direct investments to decrease negative effects of emigration.
4
Mukhlis, Imam, and Lutfi Hasan Qodri. "Relationship between Export, Import, Foreign Direct Investment and Economic Growth in Indonesia." In Proceedings of the Third Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/piceeba-19.2019.12.
Full text
5
Göktepe, Hülya. "Unfair Competition in Imports and Anti-damping Practices in Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01219.
Full textAbstract:
Unfair competition in imports is done by dumping or subsidy. According to the Turkish legislation dumping; export price of a product to Turkey being less than the normal value for the like product, subsidy; a direct or indirect financial contribution by the country of origin or export, which confers a benefit or any form of income or price support within the meaning of Article XVI of GATT 1994. In the case of unfair competition in imports, General Directorate of Imports applies trade defence instruments (antidumping, antisubsidy, safeguard measures) in compliance with WTO rules and national legislation, and follows up the enforcement of those measures.
The purpose in this study is to contribute to Turkish literature related to damping and subsidy. In this study, national and international regulation on antidumping will be given. It will be explained antidumping practices in Turkey. Dumping investigations will be presented. The data from Ministry of Economy and foreign trade data will be used. This study is a descriptive study.
6
Heidari, Hassan, and Narmin Davoudi. "Exports, Imports and Economic Growth in Iran: An Application of Bounds Test Approach to Cointegration." In International Conference on Eurasian Economies. Eurasian Economists Association, 2010. http://dx.doi.org/10.36880/c01.00172.
Full textAbstract:
This paper examines the long-run relationship between exports, imports and economic growth in Iranian economy using annual data over the period of 1960-2007. As Iran is an oil-exporting country, and oil-export boom has a direct impact on the import demand function, and it leads to higher levels of consumption that impact on growth, we emphasize the role of the imports variable in this investigation. Moreover, following recent studies about importance of human capital in endogenous growth models, we extend Feder's model (1982) by entering a proxy for human capital. As Iranian economy has been subject to numerous shocks and regime shifts, we apply Bai and Perron (2003) test to detect any possible endogenous structural breaks. Hence, investigating data properties by concerning structural breaks shows that our variables are not in the same order of integration. This property convince us to use Bounds Test approach to cointegration developed by pesaran et, al. (2001) where it can be applied irrespective of order of integration of the variables. Finally, being sure about existence a long-run relationship between variables, ARDL approach and ECM employed to argue about short-run and long-run coefficient. The results reveal that while there is significant positive relationship between exports and economic growth, the effect of imports is insignificant and also human capital has a negative effect on growth both in short and long run.
7
Gerni, Cevat, Selahattin Sarı, Ömer Selçuk Emsen, and Burhan Kabadayı. "Foreign Direct Investment in Transition Economies: Is It Related to Export Expansion or Import Substitution?" In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00968.
Full textAbstract:
It is propounded that there are two motivations behind foreign direct investments (FDI). One of them is to invest in foreign countries because of trade barrier to export. In this case foreign investors operate in import substitution industries (ISI). The second fact to invest in another country away from homeland is to get benefit from cost advantages such as cheap labor and inputs, positioning closed to developed countries. With this aspect foreign investors operate in export oriented sectors (EOS). The economic consequences were discussed lighting on study’s aim examining the FDI to Transitions Countries whether are ISI or EOS. The foreign direct investments to Transitions Countries were investigated by panel data analysis. First and second generation unit root tests and cross section dependency tests were applied. Long and short term regressions were realized. The data set were obtained from Word Bank Data Base and annually data were collected between 1993 and 2012. Theoretically and statistically expected coefficients and coefficient’s sign for explanatory variables have been obtained. It is as a result observed that the countries have higher internal market potential to take foreign direct investments to import substitution industries. The countries close to developed economies have been drawing foreign direct investments to export oriented sectors.
8
Lianting Gao, Lan Wei, and Bo Zhang. "Empirical Analysis on Foreign Direct Investment and Imports and Exports in the Eastern and Western Regions." In 2010 2nd International Symposium on Information Engineering and Electronic Commerce (IEEC). IEEE, 2010. http://dx.doi.org/10.1109/ieec.2010.5533288.
Full text
9
Guo, Yu. "Study on the Trading Partner Cultural Effects between Global Imports and Foreign Direct Investments in China." In 2018 2nd International Conference on Management, Education and Social Science (ICMESS 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icmess-18.2018.172.
Full text
10
Geuens, Christophe, and Tom Verstraete. "Adjoint-Based Inverse Design of Axial Compressor Airfoils." In ASME Turbo Expo 2021: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2021. http://dx.doi.org/10.1115/gt2021-58605.
Full textAbstract:
Abstract Design methodologies for axial compressor airfoils have undergone significant changes over the past decades. While inverse design methods have played a significant historical role, today they are mostly replaced by direct methods. Inverse methods do impose either the desired pressure or velocity distribution and search for the corresponding blade profile, in contrast to direct methods which modify directly the blade shape to reduce losses. Inverse methods therefore require the designer to know pressure or velocity profiles which provide low losses, and are as such mostly effective only in the hands of an experienced designer. Inverse methods, however, pose some advantages: through setting velocity profiles which feature good off-design performance, the computational cost for the design of profiles can be significantly reduced compared to direct methods, which require to simulate multiple operating points. Additionally, inverse methods offer a way to adapt blades for experimental testing if the wind tunnel imposes restrictions on e.g. Mach number, allowing for similar boundary layer conditions. Finally, inverse methods can be used to deduce the blade geometry from measured or published velocity distributions. Within this article, we aim to verify the use of inverse methods by applying more recent optimisation techniques to the inverse problem. Specifically, we test the performance of an inverse method that uses a gradient based technique to solve the inverse problem. The merits of the inverse method are investigated for different use cases. It is found that conventional, direct design methods are preferred for design improvement, although more expensive. The inverse method is, however, well-suited for adapting existing profiles to altered operating conditions, and for reproducing the blade shape based on published data.
Reports on the topic "Imposte dirette"
1
Lawrence, David. UK trade and the war in Ukraine. Royal Institute of International Affairs, September 2022. http://dx.doi.org/10.55317/9781784135379.
Full textAbstract:
- The UK is less exposed to the direct effects of Russia’s invasion of Ukraine than its European neighbours. However, the indirect and longer-term effects of the war on UK trade could still be significant. - Inflationary pressure worldwide will contribute to price rises in the UK, particularly for food and energy. The ongoing effects of both Brexit – which has caused cross-border supply frictions and worker shortages – and the COVID-19 pandemic – which led to pent-up domestic demand and further reduced the labour force – will only increase this upward pressure. - The war has prompted increased scrutiny of London’s role as a centre for kleptocratic wealth from Russia and elsewhere, and has lead the UK government to impose sanctions against Russian-linked individuals and companies. This could impact inward investment directly, through legal restrictions on business activities, or indirectly, by indicating that the UK is no longer open to trade with certain countries. - In the longer term, post-war Ukraine’s future status and trading relationship with the EU could affect the UK, as the process of defining Ukraine’s position with regard to the EU may encourage Brussels to revisit its relations with the UK or even to explore alternative models for other non-member countries on the EU’s periphery. - A renewed focus on European security could also encourage the UK and EU to improve trade, security and political ties. The need to enhance security closer to home may also cause the UK to rethink the ‘Indo-Pacific tilt’ outlined in the 2021 Integrated Review.
2
Just, David, and Amir Heiman. Building local brand for fresh fruits and vegetables: A strategic approach aimed at strengthening the local agricultural sector. United States Department of Agriculture, January 2016. http://dx.doi.org/10.32747/2016.7600039.bard.
Full textAbstract:
Abstract The debate about whether to reduce import barriers on fresh produce in order to decrease the cost of living and increase welfare or to continue protecting the local agricultural sector by imposing import duties on fresh vegetables and fruits has been part of the Israeli and the US political dialog. The alternative of building a strong local brand that will direct patriotic feelings to support of the agricultural sector has been previously discussed in the literature as a non-tax barrier to global competition. The motivation of consumers to pay more for local fresh fruits and vegetables are better quality, environmental concerns, altruism, and ethnocentrism. Local patriotic feelings are expected to be stronger among national-religious consumers and weaker among secular left wing voters. This project empirically analyzes consumers’ attitude toward local agricultural production, perceptions of the contribution of the agricultural sector to society and how these perceptions interact with patriotic beliefs and socio-political variables perhaps producing an ethnocentric preference for fruits and vegetables. This patriotic feeling may be contrasted with feelings toward rival (or even politically opposing) countries competing in the same markets. Thus geo-political landscape may help shape the consumer’s preferences and willingness to purchase particular products. Our empirical analysis is based on two surveys, one conducted among Israeli shoppers and one conducted among US households. We find strong influences of nationalism, patriotism and ethnocentrism on demand for produce in both samples. In the case of Israel this manifests itself as a significant discount demanded for countries in conflict with Israel (e.g., Syria or Palestine), with the discount demanded being related to the strength of the conflict. Moreover, the effect is larger for those who are either more religious, or those who identify with right leaning political parties. The results from the US are strikingly similar. For some countries the perception of conflict is dependent on political views (e.g., Mexico), while for others there is a more agreement (e.g., Russia). Despite a substantially different religious and political landscape, both right leaning political views and religiosity play strong roles in demand for foreign produce.
3
Amirav, Aviv, and Steven Lehotay. Fast Analysis of Pesticide Residues in Agricultural Products. United States Department of Agriculture, November 2002. http://dx.doi.org/10.32747/2002.7695851.bard.
Full textAbstract:
The overall theme of this project was to increase the speed of analysis for monitoring pesticide residues in food. Traditionally, analytical methods for multiple pesticides are time-consuming, expensive, laborious, wasteful, and ineffective to meet critical needs related to food safety. Faster and better methods were needed to provide more cost-effective detection of chemical contaminants, and thus provide a variety of benefits to agriculture. This overarching goal to speed and improve pesticide analysis was successfully accomplished even beyond what was originally proposed by the investigators in 1998. At that time, the main objectives of this project were: 1) to further develop a direct sample introduction (DSI) device that enables fast sampling and introduction of blended-only agricultural products for analysis by gas chromatography (GC); 2) to evaluate, establish, and further develop the method of simultaneous pulsed flame photometric detector (PFPD) and mass spectrometry (MS) detection for enhanced pesticide identification capabilities; and 3) to develop a new and novel MS pesticide analysis method, based on the use of supersonic molecular beams (SMB) for sampling and ionization. The first and third objectives were successfully accomplished as proposed, and the feasibility of the second objective was already demonstrated. The capabilities of the GC/SMB-MS approach alone were so useful for pesticide analysis that the simultaneous use of a PFPD was considered superfluous. Instead, the PFPD was investigated in combination with an electron-capture detector for low-cost, simultaneous analysis of organophosphorus and organochlorine pesticides in fatty foods. Three important, novel research projects not originally described in the proposal were also accomplished: 1) development of the quick, easy, cheap, effective, rugged, and safe (QuEChERS) method for pesticides in foods; 2) development and optimization of a method using low-pressure (LP) GC/MS to speed pesticide residue analysis; and 3) innovative application of analyte protectants to improve the GC analysis of important problematic pesticides. All of the accomplishments from this project are expected to have strong impact to the analytical community and implications to agriculture and food safety. For one, an automated DSI approach has become commercially available in combination with GC/MS for the analysis of pesticide residues. Meanwhile, the PFPD has become the selective detector of choice for the analysis of organophosphorus pesticides. Great strides were made in SMB-MS through the manufacture of a prototype "Supersonic GC/MS" instrument, which displayed many advantages over commercial GC/MS instruments. Most notably, the QuEChERS method is already being disseminated to routine monitoring labs and has shown great promise to improve pesticide analytical capabilities and increase lab productivity. The implications of these developments to agriculture will be to increase the percentage of food monitored and the scope of residues detected in the food, which will serve to improve food safety. Developed and developing countries alike will be able to use these methods to lower costs and improve results, thus imported/exported food products will have better quality without affecting price or availability. This will help increase trade between nations and mitigate certain disputes over residue levels in imported foods. The improved enforcement of permissible residue levels provided by these methods will have the effect to promote good agricultural practices among previously obstinate farmers who felt no repercussions from illegal or harmful practices. Furthermore, the methods developed can be used in the field to analyze samples quickly and effectively, or to screen for high levels of dangerous chemicals that may intentionally or accidentally appear in the food supply.
4
Israel, Alvaro, and John Merrill. Production of Seed Stocks for Sustainable Tank Cultivation of the Red Edible Seaweed Porphyra. United States Department of Agriculture, 2006. http://dx.doi.org/10.32747/2006.7696527.bard.
Full textAbstract:
Porphyra species (commonly known as ‘nori’ or ‘purple laver’) are edible red seaweeds rich in proteins, vitamins and other highly valued biogenic compounds. For years Porphyra has been cultured using seeded nets extended in the open sea, and its biomass consumed primarily in the Far East. While demands for international markets have increased steadily at an average of 20% per year, supplies are on the verge and not expected to meet future demands. Alternatively, land-based cultivation of seaweed has become attractive in the mariculture industry since (1) important growth parameters can be controlled, (2) is environmentally friendly and (3) perfectly matches with integrated aquaculture leading to sustainable, high quality products. During the last few years a tank cultivation technology for Porphyra has been developed at the Israeli institution. This technology is based on indoor production of asexual spores and their subsequent growth to 1-2 mm seedlings. The seedlings are then transferred to outdoor tanks and ponds when seawater temperatures drop to 20 °C, or below, and days become shorter during winter time. However, the current technology efficiently serves only about 100 m2 of ponds during one growth season. In order to produce seedlings in sufficient amounts, it is critical to address both technical and biological aspects of seedling production, securing optimal up-scale to commercial-size cultivation farms. We hypothesize that massive production of spores is related to thalli origin, thalli age and sporulation triggers, and that seedling survival and their subsequent growth potential is determined by the seawater quality and overall indoor growth conditions imposed. A series of bio-reactors were constructed and tested in which spore release and spore growth were separately studied. The main assessment criteria for optimal viability of the seedlings will be by determining their electron transport rate using PAM fluorometry and by subsequent growth and biomass yields in outdoor ponds. Altogether the project showed (1), controlled sporulation is possible in big outdoor/growth chamber settings provided initial stock material (small frozen seedlings) is at hand, (2), contamination problems can be almost completely avoided if stock material is properly handled (clean as possible and partially dehydrated prior to freezing), (3), spore release can significantly be enhance using high nutrient levels during thawing for P. yezoensis and P. haitanensis, but not for P. rosengurttii, (4), PAM fluorometry is an efficient tool to estimate growth capacity in both seedlings and juvenile thalli. The BARD funding also served to explore other aspects of Porphyra biology and cultivation. For example, the taxonomical status of Porphyra strains used in this study was defined (see appendix), and the potential use of this seaweed in bioremediation was well substantiated. In addition, BARD funding supported a number of opportunities and activities in the Israeli lab, direct or indirectly related to the initial objectives of the project such as: additional molecular work in other seaweeds, description of at least 2 new species for the Israeli Mediterranean, and continuous support for the writing of a book on Global Change and applied aspects of seaweeds. The technology for Porphyra cultivation in land-based ponds is readily available. This study corroborated previous know-how of Porphyra growth in tanks and ponds, and yet offers important improvements regarding seedling production and their handling for successful cultivation. This study supported various other activities opening additional important issues in the biology/cultivation/use of Porphyra and other seaweeds.
5
Russo, Margherita, Fabrizio Alboni, Jorge Carreto Sanginés, Manlio De Domenico, Giuseppe Mangioni, Simone Righi, and Annamaria Simonazzi. The Changing Shape of the World Automobile Industry: A Multilayer Network Analysis of International Trade in Components and Parts. Institute for New Economic Thinking Working Paper Series, January 2022. http://dx.doi.org/10.36687/inetwp173.
Full textAbstract:
In 2018, after 25 years of the North America Trade Agreement (NAFTA), the United States requested new rules which, among other requirements, increased the regional con-tent in the production of automotive components and parts traded between the three part-ner countries, United States, Canada and Mexico. Signed by all three countries, the new trade agreement, USMCA, is to go into force in 2022. Nonetheless, after the 2020 Presi-dential election, the new treaty's future is under discussion, and its impact on the automo-tive industry is not entirely defined. Another significant shift in this industry – the acceler-ated rise of electric vehicles – also occurred in 2020: while the COVID-19 pandemic largely halted most plants in the automotive value chain all over the world, at the reopen-ing, the tide is now running against internal combustion engine vehicles, at least in the an-nouncements and in some large investments planned in Europe, Asia and the US. The definition of the pre-pandemic situation is a very helpful starting point for the analysis of the possible repercussions of the technological and geo-political transition, which has been accelerated by the epidemic, on geographical clusters and sectorial special-isations of the main regions and countries. This paper analyses the trade networks emerg-ing in the past 25 years in a new analytical framework. In the economic literature on inter-national trade, the study of the automotive global value chains has been addressed by us-ing network analysis, focusing on the centrality of geographical regions and countries while largely overlooking the contribution of countries' bilateral trading in components and parts as structuring forces of the subnetwork of countries and their specific position in the overall trade network. The paper focuses on such subnetworks as meso-level structures emerging in trade network over the last 25 years. Using the Infomap multilayer clustering algorithm, we are able to identify clusters of countries and their specific trades in the automotive internation-al trade network and to highlight the relative importance of each cluster, the interconnec-tions between them, and the contribution of countries and of components and parts in the clusters. We draw the data from the UN Comtrade database of directed export and import flows of 30 automotive components and parts among 42 countries (accounting for 98% of world trade flows of those items). The paper highlights the changes that occurred over 25 years in the geography of the trade relations, with particular with regard to denser and more hierarchical network gener-ated by Germany’s trade relations within EU countries and by the US preferential trade agreements with Canada and Mexico, and the upsurge of China. With a similar overall va-riety of traded components and parts within the main clusters (dominated respectively by Germany, US and Japan-China), the Infomap multilayer analysis singles out which com-ponents and parts determined the relative positions of countries in the various clusters and the changes over time in the relative positions of countries and their specialisations in mul-tilateral trades. Connections between clusters increase over time, while the relative im-portance of the main clusters and of some individual countries change significantly. The focus on US and Mexico and on Germany and Central Eastern European countries (Czech Republic, Hungary, Poland, Slovakia) will drive the comparative analysis.
6
Bercovier, Herve, and Ronald P. Hedrick. Diagnostic, eco-epidemiology and control of KHV, a new viral pathogen of koi and common carp. United States Department of Agriculture, December 2007. http://dx.doi.org/10.32747/2007.7695593.bard.
Full textAbstract:
Original objectives and revisions-The proposed research included these original objectives: field validation of diagnostic tests (PCR), the development and evaluation of new sensitive tools (LC-PCR/TaqManPCR, antibody detection by ELISA) including their use to study the ecology and the epidemiology of KHV (virus distribution in the environment and native cyprinids) and the carrier status of fish exposed experimentally or naturally to KHV (sites of virus replication and potential persistence or latency). In the course of the study we completed the genome sequence of KHV and developed a DNA array to study the expression of KHV genes in different conditions. Background to the topics-Mass mortality of koi or common carp has been observed in Israel, USA, Europe and Asia. These outbreaks have reduced exports of koi from Israel and have created fear about production, import, and movements of koi and have raised concerns about potential impacts on native cyprinid populations in the U.S.A. Major conclusions-A suite of new diagnostic tools was developed that included 3 PCR assays for detection of KHV DNA in cell culture and fish tissues and an ELISA assay capable of detecting anti-KHV antibodies in the serum of koi and common carp. The TKPCR assay developed during the grant has become an internationally accepted gold standard for detection of viral DNA. Additionally, the ELISA developed for detecting serum anti-KHV antibodies is now in wide use as a major nonlethal screening tool for evaluating virus status of koi and common carp populations. Real time PCR assays have been able to detect viral DNA in the internal organs of survivors of natural and wild type vaccine exposures at 1 and 10³ genome equivalents at 7 months after exposure. In addition, vaccinated fish were able to transmit the virus to naive fish. Potential control utilizing hybrids of goldfish and common carp for production demonstrated they were considerably more resistant than pure common carp or koi to both KHV (CyHV-3). There was no evidence that goldfish or other tested endemic cyprinids species were susceptible to KHV. The complete genomic sequencing of 3 strains from Japan, the USA, and Israel revealed a 295 kbp genome containing a 22 kbp terminal direct repeat encoding clear gene homologs to other fish herpesviruses in the family Herpesviridae. The genome encodes156 unique protein-coding genes, eight of which are duplicated in the terminal repeat. Four to seven genes are fragmented and the loss of these genes may be associated with the high virulence of the virus. Viral gene expression was studies by a newly developed chip which has allowed verification of transcription of most all hypothetical genes (ORFs) as well as their kinetics. Implications, both scientific and agricultural- The results from this study have immediate application for the control and management of KHV. The proposal provides elements key to disease management with improved diagnostic tools. Studies on the ecology of the virus also provide insights into management of the virus at the farms that farmers will be able to apply immediately to reduce risks of infections. Lastly, critical issues that surround present procedures used to create “resistant fish” must be be resolved (e.g. carriers, risks, etc.). Currently stamping out may be effective in eradicating the disease. The emerging disease caused by KHV continues to spread. With the economic importance of koi and carp and the vast international movements of koi for the hobby, this disease has the potential for even further spread. The results from our studies form a critical component of a comprehensive program to curtail this emerging pathogen at the local, regional and international levels.
7
Estimating financial cost to individuals with a food hypersensitivity. Food Standards Agency, December 2022. http://dx.doi.org/10.46756/sci.fsa.buq453.
Full textAbstract:
The Food Standards Agency (FSA) is a non-ministerial government department within the United Kingdom responsible for protecting public health and protecting consumer interests in relation to food in England, Wales, and Northern Ireland. Food Hypersensitivities (FHS) is a key priority within the FSA as it is an important food-related health issue with a severe and enduring impact for people living with it. FHS includes individuals living with a food allergy, coeliac disease and food intolerance. It is the responsibility of the FSA to seek ways to understand and reduce avoidable deaths, the negative impact of FHS on both consumers and businesses, and make sure that FHS consumers have access to safe food that is what it says it is on the label, which they can trust. For people with chronic and / or potentially life-threatening FHS, that trust becomes even more important. FHS places both a public health and financial burden on society. According to the FSA’s Food and You 2 Wave 3 Survey(footnote 1), an estimated 800,000 people are living with a clinically diagnosed food allergy, 300,000 with coeliac disease and 1.2 million living with food intolerance and other FHS conditions in the UK. The FSA has invested in a programme of research to understand the economic and societal burden of FHS and to explore how people living with FHS are impacted in their daily lives. The FSA commissioned RSM UK Consulting (RSM), Dr Audrey DunnGalvin from University College Cork and Alizon Draper from the University of Westminster to quantify and monetise the financial burden imposed on people living with FHS through their day-to-day management of the physical risks associated with food allergies, food intolerance and coeliac disease. This is the first study of its kind to consider whether residents in England, Northern Ireland, and Wales who live with any type of FHS condition (food intolerance, coeliac disease or food allergy) results in additional financial burden for their household. About this study The aim of the study was to quantify and monetise the financial burden imposed on households with FHS through the day-to-day management of the physical risks associated with food allergies, food intolerance and coeliac disease, by: comparing the price paid for food between households with at least one adult above 18 years old living with FHS, to households without FHS valuing the direct costs incurred through efforts to manage FHS and remain symptom free (for example, medical and kitchen supplies) monetising indirect costs incurred when having to deal with an FHS condition (for example, lost working days) This study is unique in terms of estimating price differentials for food consumption across different types of FHS and then comparing to a non-FHS comparison group. Previous studies have focused on coeliac disease, specifically the comparison between gluten-free and gluten-containing products, so this study is adding new knowledge to the evidence base.