Relevant bibliographies by topics / Tax experts

Academic literature on the topic 'Tax experts'

Author: Grafiati
Published: 10 December 2022
Last updated: 28 January 2023

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Journal articles on the topic "Tax experts"

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Slemrod, Joel. "Tax Reform and Tax Experts." Journal of the American Taxation Association 40, no. 2 (May 1, 2018): 83–88. http://dx.doi.org/10.2308/atax-52143.

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ABSTRACT The Tax Cuts and Jobs Act (TCJA), passed in 2017, represents the most comprehensive revision of the U.S. income tax since the Tax Reform Act of 1986 (TRA86). Although the TCJA shares many features with TRA86—corporate tax rate cuts, increasing the standard deduction, cutting back on deductions—it sharply differs in that it is neither revenue neutral nor distributionally neutral, both aspects of which are troubling in light of the large long-run federal fiscal imbalance and rising income inequality. Regardless of one's normative evaluation, the TCJA provides scores of natural experiments that can inform us about the consequences of tax changes on a wide range of economic behaviors.
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Brooks, Kim. "Portrait of a Tax Transplant Artist." Intertax 48, Issue 8/9 (August 1, 2020): 698–707. http://dx.doi.org/10.54648/taxi2020065.

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This article explores the process of norm migration through the study of one tax expert, Victor Thuronyi. It situates the literature on the role of experts in tax norm migration and identifies core themes and gaps in the tax transplant literature; explores five themes, connected to the literature on the role of tax experts and tax transplants, that arise from a study of Victor Thuronyi’s contributions to tax transplantation; and concludes with some reflections on the benefits and challenges of having highly specialized, non-insider tax experts engaged in the exercise of drafting tax laws. Comparative tax, tax policy, tax experts.
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Kaverina, Elina. "FEATURES OF THE METHODOLOGY FOR THE RESEARCH OF THE Fulfillment of OBLIGATIONS TO CALCULATE THE INCOME TAX OF ORGANIZATIONS." Russian Journal of Management 10, no. 1 (April 19, 2022): 16–20. http://dx.doi.org/10.29039/2409-6024-2022-10-1-16-20.

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The article is devoted to the peculiarities of the methodology for the production of judicial tax examinations. The issues of tax examinations are very little covered by specialists. The article discusses the main and additional elements of expert studies of the fulfillment of obligations on corporate income tax. Differences in the procedure for the production of tax examinations and tax audits for income tax are determined. As a result, the features of the methodology that affect the discrepancies in the amount of unpaid income tax determined by the tax authorities and forensic experts are highlighted.
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Blažić, Helena, Hrvoje Šimović, and Ana Štambuk. "Introduction of a Local Real Estate Tax in Croatia: A Survey of Expert and Public Opinion." Lex localis - Journal of Local Self-Government 14, no. 1 (January 2, 2016): 53–74. http://dx.doi.org/10.4335/14.1.53-74(2016).

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This paper presents the results of surveys of both expert and public opinion regarding the introduction of a local real estate tax in Croatia. The methodology encompasses descriptive statistics and two models (the PLS-SEM and the binomial probit regression model). Support for the introduction of the real estate tax is stronger among the experts than the general public. However, the experts differ on professional lines, with faculty specialized in economics from departments of finance and accounting generally being against the tax. Both models reveal positive relationships between support for the tax and support for more equitable taxation. Meanwhile, the broader expert model is, besides profession and equity, also negatively influenced by attitudes in favour of lower taxation costs and positively influenced by attitudes in favour of property being an adequate indicator of ability to pay and of the need to tax capital income. The public opinion model is positively influenced by equity and negatively influenced by negative expectations about the abolition of existing real estate user charges and taxes. Work status is also relevant.
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Mehrotra, Ajay K. "Experts, Democracy, and the Historical Irony of U.S. Tax Policy: Thomas S. Adams and the Beginnings of the Value-Added Tax." Modern American History 5, no. 3 (November 2022): 239–62. http://dx.doi.org/10.1017/mah.2022.22.

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In the early 1920s, legal and economic experts in the U.S. Treasury Department played a pivotal role in developing U.S. fiscal policy. Thomas S. Adams was one such expert and a key architect of the World War I fiscal state. After the war, Adams envisioned an innovative business tax that could have been the first broad-based, national consumption tax in the United States but was rejected by populist lawmakers. Later, Adams would be identified as one of the intellectual pioneers of the modern value-added tax (VAT)—a tax that has been adopted in nearly every developed country in the world except the United States and has also come to underwrite expansive, progressive social-welfare spending. How did a tax that began with an American expert fail to take hold in the United States? Democratic forces in the shape of organized political and economic interests both facilitated and frustrated the development of seemingly rational tax laws and spending policies crafted by fiscal experts. While Adams learned firsthand how these democratic forces influenced the relationship between expertise and state capacity, this missed opportunity to enact a comprehensive national consumption tax also influenced the peculiar development of the modern American fiscal and social-welfare states.
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Antonakas, Nikolaos P., Antonios E. Giokas, and Nikolaos Konstantopoulos. "Corruption in Tax Administration: Interviews with Experts." Procedia - Social and Behavioral Sciences 73 (February 2013): 581–89. http://dx.doi.org/10.1016/j.sbspro.2013.02.094.

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McGuire, Sean T., Thomas C. Omer, and Dechun Wang. "Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?" Accounting Review 87, no. 3 (January 1, 2012): 975–1003. http://dx.doi.org/10.2308/accr-10215.

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ABSTRACT This study investigates whether the tax-specific industry expertise of the external audit firm influences its clients' level of tax avoidance. Our results suggest that clients purchasing tax services from their external audit firm engage in greater tax avoidance when their external audit firm is a tax expert. Because the external audit firm potentially influences clients' tax avoidance activities via the provision of tax consulting services and the financial statement audit, we also examine whether the overall expertise (i.e., the combined tax and audit expertise) of the external audit firm is associated with tax avoidance. We find that the external audit firm's overall expertise is generally associated with greater tax avoidance, which suggests that overall experts are able to combine their audit and tax expertise to develop tax strategies that benefit clients from both a tax and financial statement perspective. In combination, our results suggest that the tax-specific industry expertise of the external audit firm plays a significant role in its clients' tax avoidance. Data Availability: Data used in this study are available from public sources identified in the article.
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Andersson, Per F. "The impact of experts on tax policy in post-war Britain and Sweden." Acta Oeconomica 67, s1 (September 2017): 79–96. http://dx.doi.org/10.1556/032.2017.67.s.7.

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During the decades after World War II, countries began shifting taxation from income to consumption. This shift has been associated with an expanding welfare state and left-wing dominance. However, the pattern is far from uniform and while some left-wing governments indeed expanded consumption taxation, others did not. This paper seeks to explain why, by exploring how experts influenced post-war tax policy in Britain and Sweden. Experts influence is crucial when explaining how the left began to see consumption tax not as a threat but as an opportunity. Interestingly, the influence of experts such as Nicholas Kaldor in Britain was different from the impact of Swedish experts (e.g. Gösta Rehn). I make the argument that the impact of expert advice is contingent on the political risks facing governments. The low risks facing the Swedish Left made it more amenable to the advantages of broad-based sales taxes, while the high-risk environment in Britain made Labour reject these ideas.
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Oliveira, Ludmila, and Tarcisio Magalhaes. "Transnational Tax Law-Making in Brazil." Intertax 48, Issue 8/9 (August 1, 2020): 708–18. http://dx.doi.org/10.54648/taxi2020066.

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This Article is the first to offer a historical study of the evolution of Brazil’s tax system since the end of the Second World War until the present day, centring on the influence of external actors and institutions. In doing so, it advances two novel contributions to the literature. First, it provides a country-specific account of transnationalization in tax law-making through time, explained in light of social, economic, and political circumstances. Second, it proposes a critical discussion on the role of foreign expertise in shaping domestic tax law and policy. What the history of Brazil’s development struggles reveals is that Global North experts had many chances to ‘fix’ the country’s problems, but they have for the most part not been successful. Regardless of the merits or demerits of their ideas, there are many Brazilian experts all around the country who are highly capable in advising, consulting, and advocating for tax reform, and they should be the ones with primary access to lawmakers. Transnationalization, tax reform, legal transplants, comparative law, external influences, foreign experts, international institutions, political legitimacy, economic development, historical analysis.
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Christensen, Brant E., Adam J. Olson, and Thomas C. Omer. "The Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax Accounts." Journal of the American Taxation Association 37, no. 1 (September 1, 2014): 3–36. http://dx.doi.org/10.2308/atax-50906.

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ABSTRACT Tax-related accounts are complex and often the last accounts finalized in the financial reporting process. Accordingly, these accounts can be used as a “last-chance” earnings management tool (Dhaliwal, Gleason, and Mills 2004). We investigate the extent to which an audit firm's industry expertise constrains earnings management through the tax accounts. We find that national industry audit experts constrain earnings management through the tax accounts. We also find that audit firm tax expertise constrains earnings management through the tax accounts when the audit firm is not considered an industry audit expert. Finally, we find evidence that providing both audit and tax services facilitates a nonexpert firm's ability to constrain earnings management through the tax accounts, which suggests that knowledge spillover plays an important role in reducing “last-chance” earnings management. All findings hold among smaller clients and when the extent of earnings management is below quantitative materiality thresholds. Data Availability: All data are publicly available as noted in the text.
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Dissertations / Theses on the topic "Tax experts"

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Eberhartinger, Eva, and Matthias Petutschnig. "Practicing Experts' Views on BEPS: A Critical Analysis." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4686/1/SSRN%2Did2683552.pdf.

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In July 2013 the OECD, to tackle multinational tax avoidance, published its Action Plan against base erosion and profit shifting. The Action Plan suggests a variety of legislative and administrative measures to eliminate frictions from interactions between domestic tax laws and international tax treaties, including potential double non-taxation of businesses operating in several countries. By virtue of the OECD's structure, the proposed measures have been designed and developed predominantly by representatives from the tax administrations of OECD member countries. Our research investigates the views and opinions of other stakeholders in this process, namely tax experts from practice. We conduct a conjoint analysis, surveying experts in international taxation regarding their perceptions and beliefs on the effectiveness of the proposed actions. We find that experts rank actions that are aimed at enhancing international coordination and cooperation, as well as actions that reduce legal uncertainty, higher than other actions. Of lesser importance are antitreaty-abuse measures, further transparency at the taxpayer level and amendments to the definition of permanent establishment. (authors' abstract)
Series: WU International Taxation Research Paper Series
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Grochowski, Robert J. (Robert Joseph). "Development of a knowledge-based expert system for tax auditing." Thesis, Massachusetts Institute of Technology, 1988. http://hdl.handle.net/1721.1/14558.

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Blackburn, James Walton. "Environmental mediation: expert assessment of an eclectic theory." Diss., Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/76505.

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This dissertation developed an eclectic theory of environmental mediation and submitted it to 31 environmental mediation experts for an assessment of the 63 propositions of the theory. The propositions which represented factors which the mediation experts assessed as important elements contributing to effective mediation were grouped into an ''Essential Model," and the propositions which represented less important elements contributing to effective mediation were grouped into a "Secondary Model." Key dimensions which distinguish the two models were identified. The eclectic theory was developed from the case and theoretical literature, and practitioner comments on the art of environmental mediation. The expert assessment was conducted by submitting an instrument containing 63 propositions to the 31 mediation experts with a request that they rate the importance of each proposition in contributing to effective environmental mediation outcomes. The dissertation presents three alternative general models of mediation, and compares and contrasts the practice of environmental mediation with these models. Recommendations for further research are made, and critical reflections on the state of the art of environmental mediation are presented.
Ph. D.
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Lindgren, Calle. "Ändamålsenligheten med förändringen i expertskatten." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19674.

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Regler om skattelättnad för utländska arbetstagare med hög kompetens infördes i Sverige första gången 1985 och 2001 reformerades och utvidgades reglerna. Från att endast gälla forskare kan nu även experter och nyckelpersoner med specialistkunskap eller företagsledandeställning tillämpa reglerna. Syftet med reglerna var att locka arbetskraft inom forskning och produktutveckling till Sverige för att bidra till att ny kunskap och teknologi kommer svensk ekonomi till del. Forskarskattenämnden är även fortsättningsvis de som beslutar om skattelättnader men nu finns även möjlighet att överklaga nämndens beslut. Den kortfattade lagtexten ger ytterst lite ledning om vilka som ska kunna beviljas skattelättnader. I praxis har domstolen valt att döma utifrån syftet med reglerna och har varit restriktiv i att utöka reglernas tillämpningsområde. Detta har lett till en stor brist i förutsägbarheten och reglerna har därför sällan kunnat användas i rekryteringsskedet, eftersom de sökande  inte med säkerhet kan avgöra ifall skattelättnader kommer beviljas eller inte.  Reglerna har därför fått motstå mycket kritik och en ändring infördes 1 januari 2012. Tillägget i reglerna innebär att alla som uppfyller de formella kriterierna och har en månadslön på över två prisbasbelopp beviljas skattelättnader. Syftet med tillägget är att förenkla och öka förutsägbarheten, speciellt för personer inom nyckelpersonkretsen. Uppsatsens analys visar att tillägget kan anses vara ändamålsenligt i förhållande till syftet med tillägget, men endast för de som tjänar över 2 prisbasbelopp eftersom osäkerhet kvarstår för de resterande sökande. Sett i förhållande till syftet med de ursprungliga reglerna är svaret mycket mer tveksamt. De nya reglerna kommer att utvidga personkretsen på ett sådant sätt att tillägget inte kan ses som ändamålsenligt i förhållande till det ursprungliga syftet.
Rules regarding tax reliefs for high skilled foreign workers were first introduced in Sweden in 1985 and the rules were reformed and expanded in 2001. From only being applicable on scientists the rules now can be used by experts and people with a key- or a managerial position. The purpose of the rules was to attract foreign workers within research and development to Sweden to increase the knowledge and use of advanced technology. The Taxation of Research Workers Board still decides if reliefs will be granted or not but now the decision can be appealed. The brief statutory text gives very little guidance about who should be granted tax reliefs. In practice, the Court has chosen to judge by the purpose of the rules and has been restrictive in expanding the scope of the rules. This led to a major gap in the predictability and the rules could therefore rarely be used in the recruitment phase because the applicants could not with certainty know if tax reliefs would be granted or not. The rules have therefore been subject to a lot of criticism and an amendment was introduced in January 2012. The amendment of the rules means that all who meet the formal criteria and have a monthly salary that exceeds two price base amounts is granted tax reliefs. The purpose of the amendment is to simplify and increase the predictability, especially for the people in a key position. Essay’s analysis shows that the amendment can be considered as appropriate in relation to the purpose of the amendment, but only for those who have a monthly salary that exceeds two price base amounts, this because uncertainty remains for the remaining candidates. Seen in relation to the purpose of the original rules, the answer is much more doubtful. The new rules will extend the scope of people in such a way that the amendment cannot be seen as appropriate in relation to the original purpose.
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Malm, Christoffer, and Daniel Johansson. "Expertskattens tillämpning i ishockeysverige." Thesis, Malmö universitet, Fakulteten för lärande och samhälle (LS), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-32631.

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SyfteSyftet med studien är att beskriva vad för olika typer av skatteregleringar det finns att tillgå för utländska spelare vid spel i Sverige. Vidare kommer studien att undersöka vad effekterna har blivit av intåget av expertskatten inom ishockeyn i Sverige. Frågorna som kommer att besvaras i denna studien är följande:Vilka skatteförmåner tillåter inkomstskattelagen (IL) för utländska ishockeyspelare samt i vilken utsträckning har svenska ishockeyklubbar kunnat dra nytta utav expertskatten när det kommer till utländska spelarrekryteringar? Vilka för- respektive nackdelar har tillämpningen av skattelättnader av utländska ishockeyspelare resulterat i inom ishockeysverige? MetodI denna studien har det tillämpats två olika metoder. Den första är den kvalitativa metoden som har använts framförallt vid intervjuerna som gjordes, men också vid insamling av empiri i böcker och tidskrifter som är relevanta för ämnet. Den andra metoden, är den juridiska metoden även kallad rättsdogmatisk metod. Denna del användes när vi studerade lagar och rättsfall. Det har även använts ett antal olika domar som vi ansåg spelade stor roll för ämnet vi valt. Analys och diskussionFördelarna som kom när expertskatten infördes i Sverige var verkligen en förändring för hela idrottsvärlden. Från 2012 och framåt kunde nu utländska spelare komma till Sverige för att spela ishockey till väldigt fördelaktiga skattereduceringar som svenska spelare inte kunde nyttja. Expertskatten som kom 2012, var nu öppen för fler personkategorier än bara forskare som den ursprungligen skapades för. Professionella idrottare var en av personkategorierna som kunde använda den, och det var inte enbart spelaren själv som tjänade på den. Laget som anställde spelaren i fråga fick också ta del av den skattereducerade anställningen. Slutsatsen har blivit att utländska spelare nu kan komma till Sverige för att spela ishockey till mer fördelaktiga skattesatser. Detta har lett till att fler har valt att komma hit för spel i Sverige vilket i sin tur har lett till att SHL blivit en både starkare och mer attraktiv marknad inom ishockeyn.
AimThe aim with this study is to firstly describe what types of taxes and benefits there are that import players can take advantage of when coming to Sweden to play ice hockey. Furthermore, the study is also aiming to clarify the effects that the application of expert tax has on the ice hockey in Sweden. The questions that we are going to answer are:What tax benefits allows within the Inkomstskattelagen (IL) for import players and to what extension have the Swedish ice hockey clubs been able to benefit from the expert tax when it comes to contract import players to Sweden?What advantages and disadvantages has the application of tax reductions of import players in Sweden resulted in for the Swedish ice hockey organizations?MethodWe have used two different types of methods for this study. First of all, we used a qualitative method when it came to interviews and the empirical study of previously written studies and books that were relevant for this study. The second method is the method of law that we have used when it comes to studying and understanding the many layers of the different laws. We have also included a few legal cases that we find highly interesting for the outcome of this study. Analysis and discussionThe benefits that came when the expert tax entered the Swedish market were really a game changer. From 2012 and forward an import player could come to Sweden and play ice hockey with a tax reduction that Swedish players weren’t allowed to use. The expert tax that came in 2012, was now open for more than just scientists that the law was from the beginning created for. Professional athletes were one of the groups of people that could use it, and not only did the player themselves earn money by using this reduction. The team that hired the players was also allowed to benefit from the tax reduction. The conclusion of this is that more import players now comes to Sweden for a reduced tax benefit. This leads to many more import players that are aiming to come to Sweden and that in return leads to the SHL now becoming even more powerful and attractive in the market of ice hockey.
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Brière, Marie. "L' influence des représentations collectives sur les marchés de taux, le rôle des banques centrales et des experts." Paris 10, 2002. http://www.theses.fr/2002PA100046.

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Dans ce travail, nous nous penchons sur les mécanismes de formation des taux d'intérêt. L'idée est de mettre en évidence l'existence de représentations collectives (économiques et monétaires) sur les marchés de taux, et de montrer le rôle des banques centrales et des experts dans leur élaboration. Dans la première partie, nous analysons les résultats des modèles de formation des taux d'inter^et. Nous mettons en évidence un certain nombre d'anomalies sur les taux, et montrons le rôle des représentations collectives sur les marchés dans l'explication de ces anomalies. . . Dans la deuxième partie, nous montrons que les banques centrales transmettent aux marchés une certaine conception de l'économie et de la politique monétaire par l'intermédiaire de leur communication. . . La troisième partie de la thèse est consacrée au rôle des experts dans la formation des représentations des marchés. .
In this thesis work, we studied the interest rate formation mechanisms. We wanted to show that there exits collective perceptions (on economy and monetary policy) in interest rates markets and to exhibit the role of central banks and economist-experts in their elaboration. In the first part of the thesis, we analyze the results of interest rates models. We show that there are anomalies in interest rates, and exhibit the role of collective perceptions in financial markets to explain these anomalies. . . In the second part, we show that thanks to their communication, central banks transmit a certain conception of the economy and monetary policy to the markets. . . The third part of the thesis is dedicated to the analysis of the role of experts in the formation of market perceptions. .
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Zolla, George A. "TARPS : a prototype expert system for Training and Administration of Reserves (TAR) officer placement." Thesis, Monterey, California. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/28590.

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The billet assignment for Training and Administration of Reserves (TAR) officers is normally two to three years. A placement officer determines where the TAR officer's subsequent assignment will be based on the officer's qualifications and billet requirements. This assignment is vitally important because it significantly affects the officer's career opportunities for promotion and command. This thesis describes the design and implementation of a prototype expert database system that enhances the placement officer's ability to efficiently select the optimum billet for each officer. The prototype integrates a rule based expert system with officer and billet databases to produce a list of billets that match an officer's qualifications and desires. A rudimentary prototype of TARPS has already been evaluated in the field. Initial feedback is encouraging. Placement officer recommendations have been implemented into an enhanced prototype, detailed in this thesis
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Kwok, Heather Hei Man. "Determinants of expertise of Olympic style Taekwondo performance." HKBU Institutional Repository, 2018. https://repository.hkbu.edu.hk/etd_oa/509.

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The purpose of this study was to identify the determinants of expertise and the contributory effect of domains to the Olympic style Taekwondo performance. Eighty-seven Taekwondo athletes with different levels of expertise, namely elite, sub-elite and practitioner were recruited. Subjects' performance in attributes within the physical domain was assessed by Queens College Step Test, running-based anaerobic sprint test, vertical jump test, side-stepping test, and sit-and-reach test. Subjects were also be surveyed with the Athletic Coping Skills Inventory-28 (ACSI-28) (Chinese version) to obtain a profile of their psychological and emotional attributes. Perceptual attributes of subjects was assessed by Stork balance test, Start Excursion Balance Test and Ruler Drop Reaction Time Test. Notational analysis of subjects' performance in the competition was conducted for determining their technical and tactical domain. Descriptive statistics were used to create a profile of attributes of Taekwondo athletes. Two-way ANOVA were used to identify the difference between female and male athletes, and athletes with different levels of expertise in different domains. Discriminant function analysis was used to determine the contributory effect of each domain to the expertise of Olympic style Taekwondo. Elite athletes obtained a significantly higher mean value than the sub-elite athletes and practitioners in the length of upper limbs (F=6.15, p=.00), the length of lower limbs (F=10.21, p=.00), and lateral agility (F=15.71, p=.00). Discriminant function analysis revealed that the contributory effect of physical domain was the highest among the five domains for determining the expertise in Olympic style Taekwondo with Wilk's Lambda as .70 (p<.05).
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Piatti, Marco. "Honesty in the provision of expert services: The effect of naturalistic framings and participants' professions." Thesis, Queensland University of Technology, 2016. https://eprints.qut.edu.au/94984/1/Marco_Piatti_Thesis.pdf.

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This thesis studies the incentives and behaviour of providers of expert services, like doctors, financial advisors and mechanics. The focus is in particular on provision of health care using a series of credence goods experiments conducted to investigate undertreatment, overtreatment and overcharging in a medical context. The findings of study one suggest that a medical framing compared to a neutral framing significantly increases pro-social behaviour for standard participants in economic experiments. Study two compares the behaviour of medical practitioners - mainly doctors - to students. It is observed that medical doctors’ undertreat and overcharge significantly less, but at the same time overtreat significantly more than students. The final study compares behaviours for other experts - accountants, engineers and lawyers - using experimental framings drawn from the respective contexts and students from the respective faculties as participants in credence goods experiments.
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Bottecchia, Sébastien. "Système TAC : télé-assistance collaborative : réalité augmentée et NTIC au service des opérateurs et des experts dans le cadre d'une tâche de maintenance industrielle supervisée." Toulouse 3, 2010. http://thesesups.ups-tlse.fr/1268/.

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Le système T. A. C. A été conçu avec l'objectif de proposer un nouveau mode de communication distant. Lorsqu'un opérateur a besoin d'être assisté sur une tâche manuelle, les supports techniques classiques comme le téléphone ou la visioconférence montrent rapidement leurs limites en termes d'interaction humaine. En permettant à un expert distant de voir exactement ce que l'opérateur voit, il peut interagir avec lui en temps réel grâce à la réalité augmentée via un paradigme d'interaction adéquat que nous avons nommé « Picking Outlining Adding ». En guidant l'opérateur grâce à des indices virtuels, l'expert lève les ambiguïtés de langage et les difficultés de communication sont évitées. Les opérations sont ainsi plus facilement exécutées. Les expérimentations que nous avons menées vont dans ce sens, montrant l'efficacité de ce nouveau mode de communication. Qui plus est, les principes d'interactions sont suffisamment généraux pour dépasser le cadre original de la maintenance industrielle
T. A. C. System was built in order to propose a new mode of remote communication. When an operator needs to be assisted on a manual task, classical technical support methods as phone or visioconference rapidly show their limits in terms of human interaction. By allowing a distant expert to see exactly what an operator is seeing, he could interact with him in interactive time thanks to augmented reality via an adequate interaction paradigm we named « Picking Outlining Adding ». In guiding the operator through visual guidance information, expert removes the ambiguities of language and communications difficulties are avoided. Operations are then easily performed. The experiments we have conducted go in this direction, showing the effectiveness of this new mode of communication. Moreover, interactions principles are sufficiently general to be applied to other use cases that go beyond the originally planned industrial maintenance
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Books on the topic "Tax experts"

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Conference on Accounting Research (1997 University of Chicago). Studies on experts and the application of expertise in accounting, auditing, and tax. Chicago: Institute of Professional Accounting, 1997.

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Plaine, Lloyd Leva. Plaine on generation-skipping transfer tax: Breakfast with the experts series '95. Boston, MA: MCLE, 1995.

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101 ways to pay less tax 2015/16: Top tips for reducing your tax bill, from the experts 2015. [Place of publication not identified]: Lawpack Publishing Ltd, 2015.

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Covey, Richard B. Covey on current estate planning developments: Estate planning experts in residence series. Boston (10 Winter Pl., Boston 02108-4751): MCLE, 1994.

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Tax Answers at a Glance 2011: Instant Answers, Advice and Tips from the Experts. London: Lawpack Pub., 2011.

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Tax answers at a glance 2015/16: Instant answers, advice and tips from the experts. London: Lawpack Publishing, 2015.

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Tax answers at a glance 2009/2010: Instant answers, advice and tips from the experts. 9th ed. London: Lawpack Publishing Ltd, 2009.

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United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters. International cooperation in tax matters: Report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its sixth meeting. New York: United Nations, 1992.

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Matters, United Nations Ad Hoc Group of Experts on International Co-operation in Tax. International cooperation in tax matters: Report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its seventh meeting. New York: United Nations, 1997.

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Esperti, Robert A. Protect your estate: Definitive strategies for estate and wealth planning from the leading experts. 2nd ed. New York: McGraw-Hill, 2000.

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Book chapters on the topic "Tax experts"

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Thom, Michael. "Tax Your Sins, Experts Say." In Taxing Sin, 1–21. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-49176-5_1.

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Yamamoto, Takashi. "Professional Practices in Fixed Assets Valuation and Assessor Education in North America: Suggestions for Japan." In New Frontiers in Regional Science: Asian Perspectives, 123–37. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_9.

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AbstractThis paper examined and compared the situation of and problems with professional practices in fixed assets valuation and assessor education between North America (the United States and Canada) and Japan. Because professional practice in tax assessment takes place within individual municipalities in North America, the opportunities for external experts to participate in the practice are limited. Moreover, external institutions and universities that provide professional education educated the assessors who were in charge of these professional practices. As a result, the costs of professional practices in tax assessment and assessor education and training have been kept low. In Japan, there has been no foundation through which to foster experts within individual municipalities, so much professional practice is outsourced; consequently, this practice has become ineffective and unstable. Thus, Japan can refer to the North American system of providing complete professional tax assessment services within each municipality, as well as the fostering of experts through external organizations.
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Stewart, Miranda. "Tax Policy Transfer to Developing Countries: Politics, Institutions and Experts." In Global Debates about Taxation, 182–200. London: Palgrave Macmillan UK, 2007. http://dx.doi.org/10.1057/9780230625518_10.

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Kaminska, Monika Ewa. "Variations on Bismarck: Translations of Social Health Insurance in Post-Communist Healthcare Reforms in Central and Eastern Europe—The Role of Vertical and Horizontal Interdependencies." In International Impacts on Social Policy, 449–62. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-86645-7_35.

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AbstractIn the 1990s, Central and Eastern Europe (CEE) countries (except for Latvia) moved away from tax-based financing of healthcare in favour of social health insurance (SHI). This paradigmatic change was domestically driven; the World Bank’s recommendations to retain tax-based healthcare financing were ignored. Yet, in defining the institutional set-up of the emerging SHI systems, CEE countries did rely on the expertise of international organisations as well as experts from Western Europe (mainly Germany and France). The external advisors tailored their recommendations to the diverse national contexts, which facilitated policy learning. Consequently, rather than strictly following the Bismarckian blueprint, CEE healthcare systems have developed into hybrids, combining Bismarckian, Beveridgean and private healthcare elements, thus diverging from Western European points of reference as well as among each other.
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Englert, Carina Jasmin. "Self-made Experts?" In Tat-Ort Medien, 169–90. Wiesbaden: VS Verlag für Sozialwissenschaften, 2012. http://dx.doi.org/10.1007/978-3-531-19457-8_8.

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Pavlova, K. S., and N. V. Knyazeva. "Artificial Intelligence Technologies in Tax Consulting and Forensic Tax Expertise." In Digital Technologies in the New Socio-Economic Reality, 291–300. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-83175-2_38.

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Zhu, Hengshu, Enhong Chen, and Huanhuan Cao. "Finding Experts in Tag Based Knowledge Sharing Communities." In Knowledge Science, Engineering and Management, 183–95. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-25975-3_17.

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Doe, Joshua Kofi, Rogier Van de Wetering, Ben Honyenuga, Johan Versendaal, and Richard Boateng. "Delphi Panel Discussion of F-TAM: Industry Experts and Academic Perspectives." In EAI International Conference on Technology, Innovation, Entrepreneurship and Education, 3–23. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-16130-9_1.

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Biryukov, Alexander, and Natalya Antonova. "Expert Systems of Real Time as Key Tendency of Artificial Intelligence in Tax Administration." In Advances in Intelligent Systems and Computing, 111–18. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-02351-5_15.

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Druga, Ertila. "World Bank Intervention and Introduction of Social Health Insurance in Albania." In International Impacts on Social Policy, 225–35. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-86645-7_18.

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AbstractThis chapter investigates the influence of the World Bank in the formulation of Social Health Insurance law in Albania. Findings suggest that in the case of Albania, although the external influence was not able to determine the policy choice, it did, however, to some extent, shape policy formulation. The World Bank offered its expertise and assistance in formulating details of related law and defining the parameters of the future contributory system. Another important finding relates to the position of the World Bank in preserving the model of financing health through general tax revenues. That is contrary to the expectation that any idea uttered by the World Bank is neoliberal.
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Conference papers on the topic "Tax experts"

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Perić, Renata, and Emina Jerković. "THE IMPACT OF COVID-19 ON TAX ADMINISTRATION IN THE REPUBLIC OF CROATIA." In EU 2021 – The future of the EU in and after the pandemic. Faculty of Law, Josip Juraj Strossmayer University of Osijek, 2021. http://dx.doi.org/10.25234/eclic/18346.

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The crisis and special measures caused by the Covid-19 virus pandemic have greatly disrupted the business and survival of small and medium-sized enterprises, as well as larger industries. The state and its institutions were forced to take certain measures to facilitate the survival and continuation of business, and to save jobs for entrepreneurs and their employees. The Tax Administration is a state institution whose measures directly affect every business. So it was among the first to take some measures, i.e. to adjust its business and tax collection to the new situation. This paper discusses the first measures introduced, those from March and April 2020. It discusses the deferral or installment payment of due and deferred tax liabilities. The measure of deferral, installment payment of tax liability, is certainly the most important and most popular measure among taxpayers. It is explained how tax measures during a pandemic should look according to the recommendations of the Organization for Economic Co-operation and Development (OECD). We explain other measures that have been introduced to facilitate business. These are the extension of the deadline for filing income tax, the exemption from VAT, the enforcement procedure and the payment of the annual tax rate. Despite the measures taken so far, it is important to emphasize that the Covid-19 pandemic is still ongoing, and that according to some experts, a real crisis with visible consequences of the pandemic is still to be expected. Accordingly, it is to be expected that the current measures are very likely to be further changed, upgraded and adjusted as the situation changes. We consider it important to note that the framework of this paper does not allow a detailed analysis and that we are forced to limit ourselves exclusively to some aspects of the issue at hand.
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Kosala, H., M. Francis, and D. Sirimewan. "APPLICABILITY OF BLOCKCHAIN TECHNOLOGY TO MANAGE FINANCIAL ISSUES IN THE SRI LANKAN CONSTRUCTION INDUSTRY." In The 9th World Construction Symposium 2021. The Ceylon Institute of Builders - Sri Lanka, 2021. http://dx.doi.org/10.31705/wcs.2021.8.

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The construction industry is one of the largest industries in any country, contributing significantly to economic growth. A range of researchers explained that the construction industry suffered from numerous issues where financial issues are more critical. Late payments, cash flow issues, and lack of security of the payment are some of them. Blockchain technology shows a potential use for managing financial activities. Therefore, this research tends to investigate the applicability of blockchain technology to manage financial issues in the Sri Lankan construction industry. A comprehensive literature survey was carried out to assess the concept of blockchain technology and identified financial issues in the construction industry. A qualitative expert opinion survey was conducted with eight construction experts who had knowledge of the blockchain technology, selected through purposive sampling to collect data in a Sri Lankan context. The collected data was analysed using the content analysis method. The findings of the expert interviews indicated that faster transactions would help to reduce late payments; removing third parties from the transaction will reduce the involvement of many parties in the transaction process; and trust, security, transparency will help to increase foreign investments. Further, the lack of knowledge in the area, legal and tax issues, low investment, and social issues will be the challenges in adopting blockchain technology to the construction industry. The research finally suggests the ways to overcome such challenges in terms of using pilot projects, government rules and regulation. Thus, the research proposes that use of blockchain technology could minimise a significant number of financial issues in the construction industry.
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Ponomarenko, Alexey. "Reformatting statistical education in Russia: changes in classifications, standards, and programs." In Teaching Statistics in a Data Rich World. International Association for Statistical Education, 2017. http://dx.doi.org/10.52041/srap.17314.

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In the centrally planned economy the main function of official statistics was monitoring of plans’ execution. Hence, official statisticians had to be experts in economics and bookkeeping, like tax inspectors. Russian statistical education was oriented mostly to official needs and statistics was included in the same educational group as economics. Currently, professional requirements for statisticians have changed. Official statistics lost its control function, and the old reporting system is being replaced by sample surveys that are less onerous for respondents and also less expensive. The statistical agency needs more professionals in survey methodology, as well as statistical managers and mathematicians. In 2015, the new professional standard "statistician" was accepted in Russia in line with ISCO 2008. It consists of set of competences for professionals in data collection, processing, analysis and methodology in any field of activity, including business, finance, science, medicine. In 2016, the educational classification of statistics was changed to the same group as mathematics. A new educational standard for statistics was also accepted. This presentation describes part of the reconstructive process.
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Wang, Yuanli, Baiqing Lyu, and Vasiliki Kalavri. "The non-expert tax." In SIGMOD/PODS '22: International Conference on Management of Data. New York, NY, USA: ACM, 2022. http://dx.doi.org/10.1145/3530050.3532925.

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Kaverina, E. Yu. "ROLE AND SIGNIFICANCE OF JUDICIAL TAX EXPERTISE IN INVESTIGATION OF TAX CRIMES." In MATERIALS VIII International Scientific and Practical Conference. Izdatelstvo Prospet LLC, 2021. http://dx.doi.org/10.31085/9785998811869-2021-8-110-114.

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Naiseh, Mohammad, Caitlin Bentley, and Sarvapali D. Ramchurn. "Trustworthy Autonomous Systems (TAS): Engaging TAS experts in curriculum design." In 2022 IEEE Global Engineering Education Conference (EDUCON). IEEE, 2022. http://dx.doi.org/10.1109/educon52537.2022.9766663.

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Golikova, V. V. "TASKS OF THE JUDICIAL TAX EXPERTISE CALCULATIONS WITH A BUDGET FOR PROPERTY TAX ORGANIZATIONS." In MATERIALS VIII International Scientific and Practical Conference. Izdatelstvo Prospet LLC, 2021. http://dx.doi.org/10.31085/9785998811869-2021-8-59-61.

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Zeng, Qingtao, Anping Xu, Yeli Li, and Chunhe Piao. "Intelligent Tag Prediction Algorithms for Acupuncture Experts." In 2019 15th International Wireless Communications and Mobile Computing Conference (IWCMC). IEEE, 2019. http://dx.doi.org/10.1109/iwcmc.2019.8766620.

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Ribeiro, Isac S., Rodrygo L. T. Santos, Marcos A. Gonçalves, and Alberto H. F. Laender. "On Tag Recommendation for Expertise Profiling." In WSDM 2015: Eighth ACM International Conference on Web Search and Data Mining. New York, NY, USA: ACM, 2015. http://dx.doi.org/10.1145/2684822.2685320.

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Yang, Baoguo, and Suresh Manandhar. "Tag-based expert recommendation in community question answering." In 2014 IEEE/ACM International Conference on Advances in Social Networks Analysis and Mining (ASONAM). IEEE, 2014. http://dx.doi.org/10.1109/asonam.2014.6921702.

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Reports on the topic "Tax experts"

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Agrawal, Asha Weinstein, Serena Alexander, and Ashley M. Hooper. Understanding COVID-19’s Impact on Local Transportation Revenue –A Mid-Crisis View from Experts. Mineta Transportation Institute, October 2022. http://dx.doi.org/10.31979/mti.2022.1938b.

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When COVID-19 swept into the United States in early 2020, it upended two patterns of behavior critical to transportation funding: how people traveled and where economic activity occurred. This study explored how, one year into the pandemic, experts in California believed that the COVID-19 pandemic was impacting local transportation budgets. We interviewed 34 funding experts who represented local transportation and public works departments, state officials, and municipal finance experts. In these conversations, conducted from December 2020 to March 2021, we asked interviewees how they saw COVID-19 impacting their overall local transportation budgets in the short and long term as well as which specific revenue sources were particularly effected. Key findings were as follows: the transportation revenue impacts from COVID-19 varied greatly by place, mode, and type of local government; public transit was the mode that experienced the most drastic change in transportation revenues; federal coronavirus relief funds allowed essential services to continue through the pandemic; the shift to telework had an enormous impact on transportation budgets by changing the location of taxable activities and thus reallocating revenue differently across local jurisdictions; and COVID-19 spotlighted long-term challenges with both motor fuel taxes and the distribution of sales tax from online purchases.
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Kahima, Samuel, Solomon Rukundo, and Victor Phillip Makmot. Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective. Institute of Development Studies, January 2021. http://dx.doi.org/10.19088/ictd.2021.001.

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Taxpayers sometimes engage in complex transactions with uncertain tax treatment, such as mergers, acquisitions, demergers and spin-offs. With the rise of global value chains and proliferation of multinational corporations, these transactions increasingly involve transnational financial arrangements and cross-border dealings, making tax treatment even more uncertain. If improperly structured, such transactions could have costly tax consequences. One approach to dealing with this uncertainty is to create a private rulings regime, whereby a taxpayer applies for a private ruling by submitting a statement detailing the transaction (proposed or completed) to the tax authority. The tax authority interprets and applies the tax laws to the requesting taxpayer’s specific set of facts in a written private ruling. The private ruling offers taxpayers certainty as to how the tax authority views the transaction, and the tax treatment the taxpayer can expect based on the specific facts presented. Private rulings are a common feature of many tax systems around the world, and their main goal is to promote tax certainty and increase investor confidence in the tax system. This is especially important in a developing country like Uganda, whose tax laws are often amended and may not anticipate emerging transnational tax issues. Private rulings in Uganda may be applied for in writing prior to or after engaging in the transaction. The Tax Procedures Code Act (TPCA), which provides for private rulings, requires applicants to make a full and true disclosure of the transaction before a private ruling may be issued. This paper evaluates the Ugandan private rulings regime, offering a comparative perspective by highlighting similarities and contrasts between the Ugandan regime and that of other jurisdictions, including the United States, Australia, South Africa and Kenya. The Ugandan private rulings regime has a number of strengths. It is not just an administrative measure as in some jurisdictions, but is based on statute. Rulings are issued from a central office – instead of different district offices, which may result in conflicting rulings. Rather than an elaborate appeals process, the private ruling is only binding on the URA and not on the taxpayer, so a dissatisfied taxpayer can simply ignore the ruling. The URA team that handles private rulings has diverse professional backgrounds, which allows for a better understanding of applications. There are, however, a number of limitations of the Ugandan private rulings system. The procedure of revocation of a private ruling is uncertain. Private rulings are not published, which makes them a form of ‘secret law’. There is no fee for private rulings, which contributes to a delay in the process of issuing one. There is understaffing in the unit that handles private rulings. Finally, there remains a very high risk of bias against the taxpayer because the unit is answerable to a Commissioner whose chief mandate is collection of revenue. A reform of the private rulings regime is therefore necessary, and this would include clarifying the circumstances under which revocation may occur, introducing an application fee, increasing the staffing of the unit responsible, and placing the unit under a Commissioner who does not have a collection mandate. While the private rulings regime in Uganda has shortcomings, it remains an essential tool in supporting investor confidence in the tax regime.
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Moore, Mick. Glimpses of Fiscal States in Sub-Saharan Africa. Institute of Development Studies (IDS), October 2021. http://dx.doi.org/10.19088/ictd.2021.022.

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There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent states have steadily developed the capacity to routinely collect more substantial revenues than one might expect in a low-income region. The two main historical dimensions of this collection capacity were (a) powerful, centralized bureaucracies focused on achieving revenue collection targets and (b) large, taxable international trade sectors. In recent decades, those centralized bureaucracies have to some extent been reformed such that in structure and procedure they resemble more closely tax administrations in OECD countries. More strikingly, nearly all states have adopted VAT and found it to be a very powerful revenue collection instrument. However, the tax share of GDP has been broadly constant for several decades, and it will be hard to increase it. It is difficult for African governments to effectively tax transnational corporations, especially in the mining and energy sectors, which are of growing importance. Tax administrations continue to approach richer Africans with a light touch, and to exaggerate the potential for taxing small-scale (‘informal’) enterprises. The revenue operations of sub-national governments are often opaque. Ordinary people often pay large sums in ‘informal taxes’ that are generally regressive in impact. And the standard direction of travel in the reform of tax policy and administration is not appropriate to those large areas, especially in the Sahel, that are afflicted by internal and cross-border armed conflicts.
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Corlin Christensen, Rasmus, Martin Hearson, and Tovony Randriamanalina. At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations. Institute of Development Studies (IDS), December 2020. http://dx.doi.org/10.19088/ictd.2020.004.

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Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions and levels of development through the ‘Inclusive Framework’ (IF). Official documentation emphasises that all countries participate on an ‘equal footing’, but some participants and observers have emphasised that developing countries in particular face practical obstacles that lead to unequal participation in practice. In this paper, we assess these claims, drawing primarily on 48 interviews with negotiators, policymakers and stakeholders involved in global tax discussions. We find that the explosion in formal membership has not in itself led to the step-change in developing country influence that the raw numbers imply. This is because of a combination of structural obstacles that are not unique to the IF, and some challenging aspects of the OECD’s way of working. Yet, lower-income countries have made some modest achievements to date, and there are signs of incremental progress towards a more effective presence. We develop a typology of mechanisms through which successes have been achieved: association with the efforts of more powerful states, anticipation of lower-income countries’ needs by the OECD secretariat and others, collaboration to form more powerful coalitions, and the emergence of expert negotiators with individual authority.
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Boustati, Alma. The Advantages and Disadvantage of Double Taxation Agreements for Developing Countries. Institute of Development Studies, September 2022. http://dx.doi.org/10.19088/k4d.2022.143.

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When a developing and a developed country sign Double Taxation Agreements (DTAs), its generally the case that the developing country is the one that forgoes some of its tax revenues (Braun & Fuentes, 2016). Nevertheless, developing countries enter these agreements on the assumption that this will have enough economic benefits to offset these losses (Neumayer, 2007). Besides alleviating the burden of double taxation, DTAs also have the added value of improving exchange of information, which helps combat tax evasion and avoidance (Barthel et al., 2009). One of the incentives for signing DTAs for developing countries is the increase in Foreign Direct Investments (FDIs) (Neumayer, 2007). The evidence from the literature on the link between signing DTAs and increasing FDIs is very mixed, with some finding a positive impact and others finding no impact (Quak & Timmis, 2018). However, the literature points to some clear factors that drive the relationship between FDIs and DTAs. There are also studies that attempt to quantify the tax revenue loss of developing countries when they enter DTAs. All the studies find substantial negative loss, although most do not account for the potential benefit of increased FDIs (ActionAid, 2016; IMF, 2014; Janský & Šedivý, 2018; McGauran, 2013; Van de Poel, 2016). There are also other reasons for why developing countries may still commit to negotiate and enter DTAs even when the benefits are not guaranteed. This includes increasing diplomatic ties with the treaty partner and the incentive of receiving foreign aid (Braun and Zagler, 2017). The other is a prisoner’s dilemma situation. The two most prevalent DTA conventions are the OECD Model and the UN Model. The UN Model tends to be more advantageous for developing countries compared to the OECD Model (Eyitayo-Oyesode, 2020). There are many issues over which the UN Committee’s expert members from developed and developing countries disagree but developed country member are better at influencing decisions. Finally, the OECD Model is updated more frequently, resulting in the UN one being comparatively out of date (Hearson, 2015; Quak & Timmis, 2018). Generally, the literature on the impact of DTAs on developing countries’ economies is extensive. This is especially the case for the impact of DTAs on FDIs as well as on tax revenue loss. However, because of the complexity of these issues, many of the empirical studies inevitably suffer from methodological issues that make conclusive claims very difficult. Notably missing from the literature is the impact of DTAs on international trade.
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van den Boogaard, Vanessa, and Fabrizio Santoro. Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia. Institute of Development Studies, March 2021. http://dx.doi.org/10.19088/ictd.2021.003.

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Most people in low-income countries contribute substantially to the financing of local public goods through informal revenue generation (IRG). However, very little is known about how IRG works in practice. We produce novel evidence on the magnitude and regressivity of IRG and its relationship with the state in a fragile context, Somalia. We rely on original data from surveys with over 2,300 households and 117 community leaders in Gedo region, as well as on extensive qualitative research. We first show that IRG is prevalent. Over 70 per cent of households report paying at least one informal tax or fee in the previous year, representing on average 9.5 per cent of annual income. We also find that, among households that contribute, poorer ones contribute larger amounts than richer ones, with higher incidence in relation to their income. Further, in line with theory and expectations, informal payments have inequitable community-level effects, with individuals in wealthier communities making more informal payments than in poorer ones and, correspondingly, having access to a greater number of public goods. We then consider four explanations for the prevalence of IRG. First, IRG clearly fills gaps left by weak state capacity. Relatedly, we show that IRG can bolster perceptions and legitimacy of the state, indicating that sub-national governments may actually benefit from informal taxation. Second, informal taxing authorities are more effective tax collectors than the state, with informal taxing authorities having greater legitimacy and taxpayers perceiving informal payments to be fairer than those levied by the state. Third, dispelling the possibility that informal payments should be classified as user fees, taxpayers overwhelmingly expect nothing in return for their contributions. Fourth, in contrast to hypotheses that informal payments may be voluntary, taxpayers associate informal payments with punishment and informal institutions of enforcement. Our research reinforces the importance of IRG to public goods provision in weak formal institutional contexts, to everyday citizens, and to policymakers attempting to extend the influence of the federal state in south-central Somalia. Foremost, informal tax institutions need to be incorporated within analyses of taxation, service delivery, social protection, and equity. At the same time, our findings of the complementary nature of IRG and district-level governance and of the relative efficiency of revenue generation by local leaders have important implications for understanding statebuilding processes from below. Indeed, our findings suggest that governments may have little incentive to extend their taxing authority in some fragile contexts.
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Otero Tapia, Amalio Segundo, Julio César Sánchez Sánchez, Luis Alejandro Forero Barón, Roy Antonio Castillo Giraldo, and Zuyin Chiquinquirá Lima Hernández. Análisis de la oferta académica en educación superior en el sur del departamento de sucre frente al potencial productivo de la región y la vocación de sus habitantes. Universidad Nacional Abierta y a Distancia, April 2021. http://dx.doi.org/10.22490/ecacen.4680.

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Con el presente trabajo se busca analizar la oferta académica presentada por las instituciones de educación superior presentes en el sur del departamento de Sucre en la región caribe colombiana, contrastándola con el potencial productivo y la vocación de sus habitantes para saber que tanto aporta dicha oferta al desarrollo a partir de su labor como actores importantes y activos dentro del departamento, de esta manera, se puede identificar cuáles con las necesidades académicas que se requiere suplir para desarrollar el potencial productivo de la región. La investigación consta de tres objetivos específicos que permiten saber que tan engranada esta la academia con el desarrollo productivo de la región, se desarrolla a través de la revisión de fuentes secundarias para obtener la información relevante para el estudio y por medio de fuentes primarias a través de entrevista a expertos de la zona para obtener información de primera mano que permita conocer la satisfacción y expectativa de sus habitantes.
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Martínez-Peña, Luz Marina, and Adriana Morales-Robayo. Validación de instrumento sobre competencias del perfil laboral de regentes de farmacia. Universidad Nacional Abierta y a Distancia - UNAD, 2021. http://dx.doi.org/10.22490/ecisa.4781.

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Objetivo: Validar un instrumento que permite recoger información de la percepción que tienen sus egresados y docentes sobre las habilidades y competencias, que integran el perfil profesional del Tecnólogo en Regencia de Farmacia, formado por la Escuela de ciencias de la Salud de la Universidad Nacional Abierta y a Distancia (UNAD). Método: En este documento se describen los procesos de construcción y validación de tal instrumento. En el primero, se contó con la participación de un grupo de expertos y, el segundo se realizó a través de una prueba piloto, soportada en la valoración de dicho instrumento, por parte de los docentes del componente disciplinar específico del programa, seleccionados por su amplio conocimiento de éste y de una muestra representativa de sus egresados. Resultados: Los resultados obtenidos permiten afirmar que es un instrumento válido y confiable. Conclusión: El instrumento diseñado mide lo que se pretende medir, en este caso la percepción de egresados y docentes sobre habilidades y competencias que integran el perfil profesional del Tecnólogo en Regencia de Farmacia, egresado de la Universidad Nacional Abierta y a Distancia.
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Johnson, Billy, and Zhonglong Zhang. The demonstration and validation of a linked watershed-riverine modeling system for DoD installations : user guidance report version 2.0. Engineer Research and Development Center (U.S.), April 2021. http://dx.doi.org/10.21079/11681/40425.

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A linked watershed model was evaluated on three watersheds within the U.S.: (1) House Creek Watershed, Fort Hood, TX; (2) Calleguas Creek Watershed, Ventura County, CA; and (3) Patuxent River Watershed, MD. The goal of this demonstration study was to show the utility of such a model in addressing water quality issues facing DoD installations across a variety of climate zones. In performing the demonstration study, evaluations of model output with regards to accuracy, predictability and meeting regulatory drivers were completed. Data availability, level of modeling expertise, and costs for model setup, validation, scenario analysis, and maintenance were evaluated in order to inform installation managers on the time and cost investment needed to use a linked watershed modeling system. Final conclusions were that the system evaluated in this study would be useful for answering a variety of questions posed by installation managers and could be useful in developing management scenarios to better control pollutant runoff from installations.
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10

Inga, Katarina, and Rasmus Kløcker Larsen. Samers förtroende för förvaltningen av vattenkraft: en enkätstudie. Stockholm Environment Institute, May 2022. http://dx.doi.org/10.51414/sei2022.015.

Full text
Abstract:
Ett samhälle som genomsyras av medborgerligt förtroende förväntas fungera smidigare och bidra till effektiviteten och legitimiteten i förvaltningen. Trots ökat fokus på medborgerligt förtroende finns det begränsat med forskning som tar hänsyn till urfolks perspektiv, även när det gäller naturresursförvaltning. I Sverige, som är en del av Sápmi, bidrar vattenkraften till närmare hälften av Sveriges totala elproduktion och cirka 80 % kommer från den storskaliga vattenkraften i Sápmi. Etableringen av vattenkraftverken skedde under 1900-talets första hälft som ett led i koloniseringen av Sápmi, en process som samerna hade lite – om ens något – att säga till om. Många av dessa orättvisor lever fortfarande kvar än idag. Det är därför viktigt att utvärdera det förtroende som samerna har gentemot aktörer inom förvaltningen av vattenkraft för att bättre förstå dess potentiella legitimitet. I den här studien samlades data in via en enkätundersökning bland samer under 2020 i syfte att förstå vilket förtroende de har för att aktörerna skyddar och respekterar samiska rättigheter. Frågorna togs fram tillsammans med en referensgrupp bestående av samiska experter och bygger på teoribildningen kring förtroendedynamik i en urfolkskontext. Vi valde att fokusera på hur förtroende påverkas av faktorer som sårbarhet (oro), inflytande (möjlighet att påverka beslut), och hur man upplever länsstyrelsernas och vattenkraftsbolagens kompetens i samiska rättigheter och bemötande (kommunikation). Totalt svarade 298 personer på enkäten. Resultaten från enkäten och våra statistiska analyser visar att det finns en stor oro bland våra respondenter att samiskt bruk, såsom vatten-, mark- och naturresursanvändning och kultur, påverkas negativt av vattenkraften. Dessutom är förtroendet för både länsstyrelse och vattenkraftsbolag mycket lågt – något som korrelerar med den höga oron för negativ påverkan, uppfattningar om begränsade möjligheter att påverka beslut om vattenkraft, otillräcklig kompetens om samiska rättigheter bland aktörerna och bristfällig kommunikation. Vi argumenterar i rapporten för att det låga förtroendet bland våra samiska respondenter för länsstyrelserna och vattenkraftsbolagen är en konsekvens av tendensen hos dessa aktörer, och även den svenska regeringen, att begränsa samiskt deltagande och inflytande i naturresursförvaltning till intressentbaserade dialoger, utan att på allvar bemöta samiska rättighetsanspråk. Vi föreslår att det är osannolikt att insatserna hos statliga myndigheter eller vattenkraftsbolagen kommer att avsevärt förbättra förtroendet hos samer – och därmed legitimiteten av vattenkraftsförvaltningen – så länge man avstår från att adressera de underliggande rättighetsfrågor som faktiskt är viktiga för samer.
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