Relevant bibliographies by topics / Tax relief

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax relief'

Author: Grafiati
Published: 4 June 2021
Last updated: 29 January 2023

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Journal articles on the topic "Tax relief"

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Cash, Charlotte. "Tax relief?" Dental Nursing 13, no. 6 (June 2, 2017): 300–301. http://dx.doi.org/10.12968/denn.2017.13.6.300.

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Kucia-Guściora, Beata. "Tax Abolition Relief vs. Tax Fairness." Teka Komisji Prawniczej PAN Oddział w Lublinie 14, no. 1 (July 21, 2022): 233–49. http://dx.doi.org/10.32084/tekapr.2021.14.1-20.

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This article relates to the personal income tax relief, hereinafter referred to as the tax abolition relief, which has been applicable since 2008. On its implementation as well as during its further application, the tax abolition relief gave rise to numerous difficulties of interpretation. Consistently, the point of reference throughout the legislation process and the application of law has been the principle of tax fairness. This aspect has also been raised during the recent implementation of the amendments to this tax relief. The author analyses the origin justifying the tax abolition relief and its substance, considering the amendments that became binding since the beginning of 2021. The study material was based on the Polish legislation and doctrine and expanded by the aspects of international tax law.
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Bikas, Egidijus, and Lina Jurevičiūtė. "Impact of Tax Relief on Public Finance." Economics and Culture 13, no. 2 (December 1, 2016): 14–22. http://dx.doi.org/10.1515/jec-2016-0016.

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Abstract Tax reliefs are optional, but a very important element of the taxation system. This element is used for different purposes by a country’s government institutions. Tax reliefs are a form of tax expenditure that helps to reduce budget revenues. Tax reliefs influence individual and corporate financial behaviour and can have positive or negative effects on the economic and social factors. In the last few years, expansion of tax relief has attracted worldwide attention because of the fact that, after the global financial crisis, many countries are still suffering from fiscal deficits, and expansion of tax relief has not contributed to solving this problem. Tax reliefs are presupposed to be a fiscal policy tool of significance in various subsystems of public finances. The main aim of this article is to examine the impact of personal income tax reliefs on Lithuanian public finances. To achieve this aim, statistical information was systemized; Monte Carlo method was used to group data by horizontal rows and logical links analysed, which helped to evaluate the influence of tax reliefs on public finances. In the simulations, the Monte Carlo method helped to simulate random samples, which were then examined by adapting the conclusions of the theory of probability and mathematical statistics methods.
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Wołowiec, Tomasz, and Dariusz Reśko. "CLASSIFICATION OF TAX RELIEFS AND EXEMPTIONS IN POLISH TAX SYSTEM." International Journal of New Economics and Social Sciences 4, no. 2 (December 30, 2016): 18–32. http://dx.doi.org/10.5604/01.3001.0010.4537.

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The main aim of this article is to present the classification of reliefs and exemptions in the Polish tax system. We analyzed the provisions of the Tax Code nad general tax law. The study compared individual reliefs and exemptions pointing out the differences and special their features. We find out main conclusions about the nature of the application, indicating the directions of the ways of modification relief and exemptions in Polish tax law.
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Tucker, Paul. "Employee expenses - tax relief." BDJ In Practice 34, no. 4 (April 2021): 40–41. http://dx.doi.org/10.1038/s41404-021-0705-8.

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Nazarko, Linda. "Tax relief - the answer?" Nursing Standard 5, no. 23 (February 27, 1991): 46. http://dx.doi.org/10.7748/ns.5.23.46.s58.

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Anderson, Nathan B. "No relief: Tax prices and property tax burdens." Regional Science and Urban Economics 41, no. 6 (November 2011): 537–49. http://dx.doi.org/10.1016/j.regsciurbeco.2011.03.014.

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Gibson, Vanessa. "Tax relief on membership fees." Nursing in Critical Care 19, no. 4 (June 19, 2014): 212. http://dx.doi.org/10.1111/nicc.12112_4.

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Roberts, D. "Tax relief on child care." BMJ 306, no. 6879 (March 13, 1993): 722. http://dx.doi.org/10.1136/bmj.306.6879.722-a.

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AGULNIK, PHIL, and JULIAN LE GRAND. "Tax Relief and Partnership Pensions." Fiscal Studies 19, no. 4 (November 1998): 403–28. http://dx.doi.org/10.1111/j.1475-5890.1998.tb00293.x.

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Dissertations / Theses on the topic "Tax relief"

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Stols, J. A. (Jeanne Anine). "Review of small business tax relief measures in South Africa." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41575.

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Small businesses form an essential part of any country’s economy and these businesses are essential for growth and employment opportunities. It is however recognised that the success of small businesses are dependent on a few factors of which tax relief measures are one. The South African Government is supporting small businesses in our country through various initiatives and current small business tax relief measures form part of these initiatives. This study focuses on only two such tax relief measures namely section 12E of the Income Tax Act for entities that qualify as a small business corporation and Turnover Tax for entities that qualify as micro businesses. These two tax relief measures aim to give small businesses reduced tax rates to assist them to grow and contribute towards job creation in South Africa. The unemployment rate in South Africa in the second quarter of 2013 was 25.6%. This is thus one indication that the tax relief measures per section 12E of the Income Tax Act and Turnover Tax are possibly not meeting the objectives of assisting small businesses to grow and alleviate unemployment. This study focuses on researching the current small business tax relief measures in South Africa. The study thus commences with a literature review regarding the small business tax relief measures per section 12E of the Income Tax Act and Turnover Tax. It also includes detailed discussions regarding the criteria which should be met by small businesses to qualify for the tax relief per section 12E and Turnover Tax. The study then proceeds to obtain and analyse data through a questionnaire to accountants regarding their opinion of the current small business tax relief measures. Finally the study researches the objectives set out by SARS for section 12E of the Income Tax Act and Turnover Tax to determine whether these objectives have been met or not and to critically compare this to the responses from the accountants on the same subject. As a result this study will assist the South African Government to determine areas for possible improvement in the current small business tax relief measures. Improvements in such tax relief measures could then contribute positively towards the economy of South Africa as a whole. The small business tax relief measures were however limited to those already implemented in South Africa and further research could possibly be conducted regarding such tax relief measures in other developing countries similar to South Africa.
Dissertation (MCom)--University of Pretoria, 2013.
lmchunu2014
Taxation
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Fernandez, Anthony. "The estate tax as revised by : the economic growth and tax relief reconciliation act of 2001 /." Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/business/2005/thesis_bus_2005_ferna_estat.pdf.

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McMonagle, Samantha. "Tax planning under the Jobs and Growth Tax Relief Reconciliation Act of 2003 is more important than ever. /." Staten Island, N.Y. : [s.n.], 2004. http://library.wagner.edu/theses/business/2004/thesis_bus_2004_mcmon_tax.pdf.

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Eom, Tae Ho Yinger John M. "Evaluation of New York State property tax policy administration and behavioral impacts of School Property Tax Relief (STAR) program /." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2004. http://wwwlib.umi.com/cr/syr/main.

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Keon, Ryan. "The Ottawa senators' lobby for comprehensive tax relief : a somewhat (but only somewhat) principled appeal to the notion of tax fairness." Thesis, McGill University, 2001. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=32808.

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The Ottawa Senators' lobby for comprehensive tax relief in favour of Canadian NHL teams towards the end of the 1990's is commendable. The argument that the Ottawa Senators hockey team is unfairly taxed in comparison to other Canadian businesses rejects reliance upon familiar economic impact studies of dubious validity, and is almost undeniably true in respect of property taxes. The argument is also colourable with respect to tax incentives which are given to businesses with links to Canadian culture and heritage, but are denied to professional hockey. Ultimately, however, the absence of any need to encourage Canadian participation in hockey, the obvious capture of any benefits by star players unwilling to participate in the structuring of an assistance programme, and the extraordinary public appetite for the NHL in Canada, distinguish hockey from those comparable businesses.
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Spencer, Brien T. "Three Essays on the Formation and Finance of Local Governments." Digital Archive @ GSU, 2012. http://digitalarchive.gsu.edu/pmap_diss/37.

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This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective. In the first essay I examine whether state-funded property tax exemptions are effective in reducing the property taxes. This class of exemption is characterized by a grant from state to local governments that is intended to replace property tax revenue and lower property tax payments. Two separate theories of local fiscal behavior predict that that price effects and fiscal illusion will reduce the effectiveness of this type of tax relief. I test these predictions using panel regression analysis on county-level data from Georgia. I find that only two thirds of the revenue allocated to this program is actually used for tax relief. In the second essay I test a model of the property tax in which the levy is set to balance the difference between budgeted expenditures and expected receipts from all other revenue sources. This model demonstrates how the property tax can be used to offset unexpected changes to other revenues given a change in personal income. This model is contrasted with an alternative model in which expenditures are budgeted after expected total revenues have been determined. I will estimate both models for local governments in Georgia and test which more accurately describes local fiscal performance. I will also use both to predict changes to the property tax over a period of time and measure which model generated the more accurate forecast. Unlike the first two papers, which are quantitative analyses of fiscal data, this chapter is a case study of the contract city model of governance as implemented in the newly incorporated city of Sandy Springs, Georgia. I investigate whether the scope of outsourcing in contract cities creates additional challenges for city officials that manage contractor performance. I evaluate the incentive structures in the contract agreements that influence the principal-agent relationship using a textual analysis research method. I find that certain combinations of municipal functions in a single public-private partnership creates the potential for negative synergies to arise which would increase the difficulty of monitoring and managing the private partner.
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Feucht, Frederick J. "The distributional impact of the Jobs and Growth Tax Relief Reconciliation Act of 2003: a longitudinal study of the marriage penalty tax." Texas A&M University, 2004. http://hdl.handle.net/1969.1/3259.

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This dissertation quantifies the magnitude of the marriage penalty tax and measures its distributional effects on the general population. Estimates of the marriage penalty tax were calculated based on the effects of the most recent tax act on all taxpayers according to class of income. The study measures the distribution of the marriage penalty tax using income tax data for the year 2000 and projects changes that result from the Jobs and Growth Tax Relief Reconciliation Act of 2003. Data for analysis was obtained from the Internal Revenue Service’s Statistics of Income (SOI) database and the Census Bureau’s year 2000 Current Population Survey (CPS) database. On signing the new tax act, President Bush said that the current tax code frequently taxes couples more after they get married and that the marriage tax contradicts American values and any reasonable sense of fairness. However, even after passage of the new tax act, results of the study indicate that while the marriage penalty tax is reduced, it continues to negatively affect the American family.
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Brewer, David R. (David Ray). "The Economic Effects of the Tax Relief Amendment of 1978 and Subsequent Finance Legislation on the Public School Districts of Texas with an Average Daily Attendance of 500 Pupils or Less." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331518/.

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The primary purpose of the study was to determine if the funding and revenue conditions which existed prior to the passage of the Tax Relief Amendment of 1978 continued after the enactment of public school finance legislation by the Sixty-Sixth and Sixty-Seventh Texas Legislatures. Analyses of four research questions were used to accomplish the purpose of the study.
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Kerr, Evelina. "CFC legislation and its compliance with Community Law : Sweden's lack of double CFC tax relief." Thesis, Jönköping University, Jönköping University, Jönköping University, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11041.

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CFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. If a shareholder of a foreign legal entity is liable of CFC taxation in Sweden such a holder is also entitled to deduct tax paid by the CFC abroad. The purpose of the granted tax credit is to avoid double taxation, although if foreign tax is paid by another entity than the foreign entity in question such CFC-tax cannot be credited. The situation at hand can result in that the holder is liable of paying double CFC tax, contrary to the purpose of tax credit.

The freedom of establishment is part of the fundamental freedoms concluded in the EC Treaty. The general goal of the Community is to establish an internal market. The freedom of establishment, stated in Article 43 EC stipulates that restrictions on the freedom of establishment on nationals shall be prohibited. However, restrictions on the freedom of establishment can be justified under certain circumstances. The ECJ has developed a rule of reason test which can justify prohibited restrictions if certain criterias are fulfilled. Concerning tax matters the grounds of justification that have been accepted by the ECJ are the cohesion of the tax system, the effectiveness of fiscal supervision, the counteraction of tax avoidance, the need to safeguard the balanced allocation of the power to tax between the Member States and a combination of grounds of justification.

An exemplification scheme serves as a mean to illustrate in what instance double CFC taxation can arise. The scheme concerns a corporate group whereas a Swedish parent company owns a subsidiary in the U.K. through which the parent company plans to establish another subsidiary in the UAE. Swedish tax legislation provides that the Swedish parent company is subject to corporation tax on its worldwide profits in Sweden. However, the parent company is generally not taxed on the profits of its subsidiaries as they arise nor is it taxed on dividends distributed by a subsidiary established in Sweden. Although, when subsidiaries are not resident in Sweden and CFC legislation applies tax exempt according to the intercorporate share holding legislation will not be applicable. Therefore, in order for double CFC taxation to arise it is established that CFC legislation will be applicable to the exemplified scheme. Profits accrued in the UAE will be subject to CFC taxation in both the U.K. and Sweden and double taxation relief will not be granted in Sweden for the CFC tax paid in the U.K. It is questionable if double CFC taxation and the lack of tax relief in such a situation is in compliance with the freedom of establishment.

The analysis, whereas the purpose of this thesis is concluded, follows the reasoning of the ECJ in accordance with the rule of reason. The purpose is to examine if the lack of double CFC tax relief is in compliance with Community law. It is established that since relief is not granted for double CFC taxation, national legislation hinders the freedom of establishment by forcing a parent company to avoid or modify an intra group structure which leads to the unfavorable consequences in taxation. The tax disadvantage must be seen as making it less attractive for Sweden’s own resident to establish in another Member State and the hindering nature of the lack of double CFC taxation relief constitutes a prohibited restriction to the freedom of establishment. The grounds of justification previously accepted by the ECJ are examined in order to establish if such grounds can justify the lack of double CFC tax relief as a prohibited restriction on the freedom of establishment. None of the acknowledged grounds of justification are able to justify the lack of double CFC tax relief and such a restricted measure is therefore not found to be in compliance with Community Law. Lastly, potential adjustments to CFC legislation, regarding the lack of double CFC tax relief, are discussed to enable compliance with Community law.

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Siu, Yee-lin Richard, and 蕭爾年. "Landuse, home-ownership and development: feasibility of tax relief on housing mortgages in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1990. http://hub.hku.hk/bib/B31257732.

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Books on the topic "Tax relief"

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Canada. Dept. of Finance. Providing tax relief and improving tax fairness. Ottawa, Ont: Dept. of Finance Canada, 1999.

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Pamela, Martin. Tax relief for natural disasters. Honolulu, Hawaii (State Capital, Honolulu 96813): Legislative Reference Bureau, 1994.

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United States. General Accounting Office. General Government Division. Tax administration: Innocent spouse relief. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

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United States. General Accounting Office. General Government Division. Tax administration: Innocent spouse relief. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

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Bloch, Henry W. H&R Block's tax relief. Kansas City: Andrews and McMeel, 1995.

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Gold, Steven David. State tax relief for the poor. 2nd ed. Albany, NY: Nelson A. Rockefeller Institute of Government, 1996.

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Thompson), Wisconsin Governor (1987 :. Property tax relief and education initiatives. [Madison, Wis.]: Division of State Executive Budget and Planning, Dept. of Administration, 1988.

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Gold, Steven David. State tax relief for the poor. Denver, Colo: National Conference of State Legislatures, 1987.

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P, Czaplyski Vincent, ed. The homeowner's property tax relief kit. New York: McGraw-Hill, 1992.

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Tolley's retirement relief. Croydon: Tolley, 1989.

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Book chapters on the topic "Tax relief"

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McGill, Ross. "Relief at Source." In Investment Withholding Tax, 58–110. London: Palgrave Macmillan UK, 2009. http://dx.doi.org/10.1057/9780230246850_5.

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Kurshan, Robert P. "Tax Relief for Education and Gifts." In Investment Industry Claims Debunked, 255–59. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-76709-9_14.

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Olokooba, Saka Muhammed. "The Nigerian Tax Incentives and Relief Policy." In Nigerian Taxation, 161–78. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-2607-3_14.

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Huerlimann, Gisela. "A Fair Case for Tax Relief: Swiss Tax Policy, 1940s to 1960s." In Worlds of Taxation, 269–300. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90263-0_11.

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Guan, Qian, and Yuxiang Yang. "Power Battery Reverse Logistics Network Optimization Model Under Tax Relief Policy." In Communications in Computer and Information Science, 242–52. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-7210-1_23.

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Sinclair, Walter. "Personal reliefs." In St. James’s Place Tax Guide 2002–2003, 14–24. London: Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1057/9780230287716_3.

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Monier, Anne. "Leaving a Trace: Donor Plaques as Material Evidences of Generosity?" In Frontiers in Sociology and Social Research, 21–36. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-11756-5_2.

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AbstractContemporary philanthropy relies on a gift/counter-gift process: a person making a donation receives benefits for it, mostly financial (tax deductions) or symbolic (recognition). Donor recognition is an important part of philanthropy and comes in many forms. One of them is donor plaques—on walls, signs, or objects/buildings—associated with naming, i.e., the material traces of recognition that have the name of the donor on them. The analysis of donor plaques deepens our understanding of the way the act of giving leaves traces. What are these traces of philanthropy? How long do donor plaques stay on the walls of institutions? How are they negotiated? How do they change the urban landscape at a bigger scale? This chapter aims at understanding the specificity and the symbolic role of donor plaques as traces left voluntarily by philanthropic donors. Focusing on an understudied topic (philanthropic traces) and based on two qualitative research conducted in philanthropic settings, it questions the relationship elite donors have with time and space through the analysis of a concrete object (the plaque). It also examines the meaning of these traces (and the values they convey), as well as the power relations (and resistances) they create.
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"Double tax relief." In ACT Companion to Treasury Management, 55. Elsevier, 1999. http://dx.doi.org/10.1016/b978-1-85573-327-5.50075-4.

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"Business property relief and agricultural property relief." In Inheritance Tax 2021/22. Bloomsbury Professional, 2021. http://dx.doi.org/10.5040/9781526518507.chapter-013.

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"Investors’ relief." In Capital Gains Tax 2021/22. Bloomsbury Professional, 2021. http://dx.doi.org/10.5040/9781526518620.chapter-017.

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Conference papers on the topic "Tax relief"

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Chavers, Gordon D. "Personal and Charitable Planning Under Tax Relief 2001." In International Off-Highway & Powerplant Congress. 400 Commonwealth Drive, Warrendale, PA, United States: SAE International, 2002. http://dx.doi.org/10.4271/2002-01-1333.

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Kolářová, Eva, and Blanka Jarolímová. "ANALYSIS OF TAX RELIEF FOR INDIVIDUALS IN THE EUROPEAN UNION COUNTRIES." In Fifth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2019. http://dx.doi.org/10.31410/limen.s.p.2019.53.

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Chukareva, Svetlana B., and Anna V. Komarova. "Analysis of the tax relief in MET influence on the oil deposits in Eastern Siberia." In Недропользование. Горное дело. Направления и технологии поиска, разведки и разработки месторождений полезных ископаемых. Экономика. Геоэкология. Федеральное государственное бюджетное учреждение науки Институт нефтегазовой геологии и геофизики им. А.А. Трофимука Сибирского отделения Российской академии наук, 2020. http://dx.doi.org/10.18303/b978-5-4262-0102-6-2020-104.

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MET is one of the most important taxes for companies, extracting oil in Russia. Tax relief in MET formula is a possibility to control oil extraction by reducing the MET rate. There is light oil of high quality in the deposits of Eastern Siberia, that’s why its development is crucial for the industry. To analyze the influence of the tax relief in Eastern Siberia, Russian regional and federal methods were used. Significant factors were determined and used in the calculation (e.g. production increase, ratio of incomes and etc).
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"Estimating the Price Elasticity of Demand in the UK: Incorporating the Impact of Mortgage Interest Tax Relief and Credit Rationing Sample Selection Effects." In 9th European Real Estate Society Conference: ERES Conference 2002. ERES, 2002. http://dx.doi.org/10.15396/eres2002_202.

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Pukite, Vivita, Vita Celmina, and Dainora Jankauskiene. "ECONOMIC ANALYSIS OF QUARRY SURVEYING." In GEOLINKS International Conference. SAIMA Consult Ltd, 2020. http://dx.doi.org/10.32008/geolinks2020/b2/v2/18.

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There are several surveying methods whose practical function is to determine the areas of land, distances, heights, the amount of earthwork, and to produce reduced images of the earth's surface. The research looks at how geodetic and remote sensing methods can be used, and the results they provide in quarry surveying. The most important in quarry surveying is to get an accurate land surface for calculation of the volume of mineral resources. After quarries surveying, it is possible to calculate the amount of remaining mineral resources. Within the framework of the research, were performed surveying in quarries with geodetic surveying and remote sensing methods. For geodetic surveying was used GNSS receiver and a robotic total station, but from remote sensing methods were used aerial photography and aerial laser scanning. The most important reason why it is important to get an accurate surface and make an accurate volume calculation in quarry surveying is the economic factor. The economic analysis was carried out using a comparison method based on volume, market price and natural resources tax. The research presents the advantages and disadvantages of each surveying method and explains the results obtained, based on economic calculations. The main conclusion is that the accuracy of the preparation of land surface relief models is based mainly on economic calculations because mineral resources are a commodity that is bought and sold for which tax is payable.
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C. Sipior, Janice, Burke T Ward, and Joanna Z. Marzec. "The Digital Divide in the United States and Worldwide." In 2001 Informing Science Conference. Informing Science Institute, 2001. http://dx.doi.org/10.28945/2404.

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The Digital Divide has been defined as a gap between those with access to new information technologies and those without. The term is also used to characterize the disparity between those who can effectively use information technology and those who cannot. This paper explores the digital divide within the United States (U.S.) and worldwide. Factors contributing to the widening of the gap are identified, including differences in income, age, education, race, household type, and geographic location. In an effort to reduce the Digital Divide, initiatives have been undertaken, such as promoting increased competition to reduce equipment and internet connection costs and U.S. government legislation to provide incentives such as tax relief to Internet providers serving specific geographic areas, and the global initiative by the G- 8 Heads of State to help coordinate worldwide government efforts in closing the Digital Divide.
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Polverino, Salvatore. "The Upper Adriatic Trans-European Transport Network along the Trieste-Koper Axis." In 4th International Conference of Contemporary Affairs in Architecture and Urbanism – Full book proceedings of ICCAUA2020, 20-21 May 2021. Alanya Hamdullah Emin Paşa University, 2021. http://dx.doi.org/10.38027/iccaua2021229n10.

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This paper-Review aims to clarify the infrastructural development of the Adriatic-Ionian macro-region and its difficult cross-border vision towards the Trans European Transport Network (TEN-T). Two Port Authorities competitors, Trieste and Koper have aimed to build a secondary track system to fulfill the EU sustainability and to adhere to the silk-road model. Trieste takes advantage of Annex VI, part of the Treaty of Paris, that has guaranteed a Free Port legal regime in combination with the recent Special Economic Zone (ZES), by which a further tax relief has played a strong Key-enabler role. With the analysis of Geographic Information System, Open License Database and evaluation methods have been compared and visualized to highlight the mismatch of their Cross-border cooperation. The expressed results lead to feasibility-costs' overviews and EU finance strategies in which is highlighted the competition between the two Port Authorities, and their final horizontal (re)integration of borders. Keywords: Sustainable development; Port city; GIS; TEN-T; NATO; Balkans; Silk-road; Covid19.
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Święch-Kujawska, Katarzyna. "Premises of Granting Reliefs in Payment of Tax Liability." In XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.34.

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Krol, Michal, Enrico Natalizio, and Nicola Roberto Zema. "Tag-based data exchange in disaster relief scenarios." In 2017 International Conference on Computing, Networking and Communications (ICNC). IEEE, 2017. http://dx.doi.org/10.1109/iccnc.2017.7876283.

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Gross, Robert E. "Reliability Testing of Pressure Relief Valves." In ASME/JSME 2004 Pressure Vessels and Piping Conference. ASMEDC, 2004. http://dx.doi.org/10.1115/pvp2004-2610.

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Following a brief description of pressure relief valves, this paper presents as-found set point test results for pressure relief valves that have been in process or utility system service. The paper examines the reliability of the relief valve to open at set pressure as a function of several key parameters, including time in service, fluid, size, and valve design (vendor). Although it may be that steam and water service valves are affected adversely by service conditions, this analysis is focused primarily on clean air/gas service. The probable correlation between fluid cleanliness and reliability is not being made, but will be considered in future studies. Valves that discharge outside allowable ASME tolerances are evaluated to determine possible causes of the deviation. Three failure case studies are presented. A final summary of test results indicates that valve reliability is not a strong function of time in service for the one-to-five year operating periods investigated. Additionally, this data set indicates that less than one percent (0.96%) of all valves pop tested at greater than 1.4 times tag set pressure.
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Reports on the topic "Tax relief"

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Sauer, Jennifer. New Jersey Voters 50+ Need More Tax Relief: Infographic. Washington, DC: AARP Research, April 2022. http://dx.doi.org/10.26419/res.00530.002.

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Akalu, Mulugeta, Misganaw Gashaw, and Zerihun Asegid. The Tax Response to COVID-19 in Ethiopia: Lessons for the Future. Institute of Development Studies, January 2023. http://dx.doi.org/10.19088/ictd.2023.002.

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The government of Ethiopia, like other governments, has provided tax response measures in order to mitigate the socio-economic impacts of COVID-19. These measures, among others, include a waiver of outstanding tax liabilities that taxpayers owe to the government; a tax amnesty or relief on interest and penalties for tax debt; and an extension of filing and tax payment deadlines. These tax measures were adopted with the purposes of helping affected businesses, to keep employees at work, to stimulate the economy and to reduce COVID-19 infections. To be effective, tax relief measures should have been targeted, temporary, speedy, abuse resistant, cost recoverable, predictable, reversible, scalable, easy to administer, resilient to health measures, and adapted to the specific needs of Ethiopia. The strong sides of the Ethiopian tax responses are their speedy nature and the fact that they consider the revenue space and address the status of the poor. The challenges observed on the design and enforcement of the tax measures include lack of adequate targeting, lack of prior assessment, administrative uneasiness, lack of records on the revenue loss, absence of monitoring and evaluation, and that they unfairly benefitted those who failed to comply with their tax duties. Prior assessment, targeted support, convenient response administration, coordination among the government organs, the need for the tax responses to be free from discrimination, the need for appropriate data recording, fair dispute settlement procedures and the need for a permanent disaster response department are suggested for similar incidents in the future.
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Edeh, Henry C. Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria. Institute of Development Studies (IDS), November 2021. http://dx.doi.org/10.19088/ictd.2021.020.

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Achieving the Sustainable Development Goals (SDGs) of poverty and inequality reduction through redistribution have indeed become critical concerns in many low- and middle-income countries, including Nigeria. Although redistribution results from the effect of tax revenue collections, micro household-level empirical analyses of the distributional effect of personal income tax (PIT) and value added tax (VAT) reforms in Nigeria have been scarcely carried out. This study for the first time quantitatively assessed both the equity and redistributive effects of PIT and VAT across different reform scenarios in Nigeria. Data used in this study was mainly drawn from the most recent large scale nationally representative Nigeria Living Standard Survey, conducted in 2018/2019. The Kakwani Index was used to calculate and compare the progressivity of PIT and VAT reforms. A simple static micro-simulation model was employed in assessing the redistributive effect of PIT and VAT reforms in the country. After informality has been accounted for, the PIT was found to be progressive in the pre- 2011 tax scheme, but turned regressive in the post-2011 tax scheme. It was also discovered that the newly introduced lump sum relief allowance in the post-2011 PIT scheme accrues more to the high-income than to the low-income taxpayers – confirming the regressivity of the current PIT scheme. However, the study further shows (through counterfactual simulations) that excluding the relatively high-income taxpayers from sharing in the variable part of the lump sum relief allowance makes PIT progressive in the post-2011 scheme. The VAT was uncovered to be regressive both in the pre-2020 scheme, and in the current VAT reform scheme. Further, after putting informality into consideration, the PIT was found to marginally reduce inequality but increase poverty in the pre-2011 scheme. The post-2011 PIT scheme reduced inequality and increased poverty, but by a smaller proportion – confirming a limited redistribution mainly resulting from the concentration of the lump sum relief allowance at the top of the distribution. However, if the variable part of the lump sum relief allowance is provided for ‘only’ the low-income taxpayers below a predefined income threshold, the post-2011 PIT scheme becomes largely redistributive. VAT was uncovered to marginally increase inequality and poverty in the pre-2020 scheme. Though the current VAT scheme slightly increased inequality, it considerably increased poverty in the country. It is therefore suggested that a better tax reform, with well-regulated relief allowance and differentiated VAT rates, will help to enhance the equity and redistribution capacity of the Nigeria tax system.
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Barreix, Alberto Daniel, Martín Bes, Oscar Fonseca, María Fonteñez, Dalmiro Morán, Emilio Pineda, and Jerónimo Roca. Revisiting Personalized VAT: A Tool for Fiscal Consolidation with Equity. Inter-American Development Bank, March 2022. http://dx.doi.org/10.18235/0004147.

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As the COVID-19 pandemic ends, the large fiscal imbalances will require Latin American and Caribbean (LAC) governments to pursue fiscal consolidation policies by increasing revenues and/or reducing expenditures. VAT represents 40 percent of total revenues in the region but has a regressive impact that can be mitigated through two alternatives. The first, so called the “universal” strategy, provides relief by identifying those goods and services that account for a large share of consumption among lower-income households and, exempting or taxing them at a reduced rate. Its main weakness stems from the fact that it implies forgoing revenue which could be used to finance public social spending. Additionally, untargeted tax relief confers greater benefits, in absolute terms, to those who consume the most, usually individuals in the upper deciles of the income distribution, and also, multiple rates and exemptions introduce complexity into the management of the tax. The alternative, Personalized VAT (P VAT) strategy presented in this study for four LAC countries overcomes VATs regressivity without puncturing the tax base as the “universal” solution does. P Vat consists of three elements: (i) broadening the tax base, (ii) moving towards a single VAT rate, and (iii) implementing a tax refund for intended beneficiaries, based on the incidence of VAT on consumption among the poorest deciles. Currently, five LAC countries and one Brazilian state are implementing this mechanism.
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Martin, Matthew, Max Lawson, Nabil Abdo, David Waddock, and Jo Walker. Fighting Inequality in the time of COVID-19: The Commitment to Reducing Inequality Index 2020. Development Finance International, Oxfam, October 2020. http://dx.doi.org/10.21201/2020.6515.

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The coronavirus pandemic has swept across a world unprepared to fight it, because countries had failed to choose policies to fight inequality. Only one in six countries assessed for the CRI Index 2020 were spending enough on health, only a third of the global workforce had adequate social protection, and in more than 100 countries at least one in three workers had no labour protection such as sick pay. As a result, many have faced death and destitution, and inequality is increasing dramatically. This third edition of the CRI Index report recommends that all governments adopt strong anti-inequality policies on public services, tax and labour rights, to radically reduce the gap between rich and poor. The international community must support them with Special Drawing Rights, debt relief and global solidarity taxes. See also the CRI Index website at www.inequalityindex.org
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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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Prichard, Wilson. Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance. Institute of Development Studies, September 2022. http://dx.doi.org/10.19088/ictd.2022.013.

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The past decade has witnessed a surge in international interest in the importance of tax morale. This is often defined, broadly, as taxpayer’s ‘non-pecuniary motivations for tax compliance’ (Luttmer and Singhal 2014: 150) – as a key component of strategies for strengthening tax compliance in lower-income countries. Whereas classic models of tax compliance focused on the importance of the threat of enforcement and the cost of compliance in shaping compliance, compliance decisions are also significantly shaped by non-pecuniary motivations. They can, for example, be an intrinsic commitment to paying taxes, expectations of reciprocity from government, or broader social norms. This has been reflected in growing interest in strategies for strengthening tax morale in order to encourage quasi-voluntary tax compliance (Prichard et al. 2019). A significant part of this literature has relied on surveys to measure taxpayer attitudes towards tax compliance (tax morale), and, in turn, to identify factors associated with higher or lower levels of reported tax morale.
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Go, Eugenia, Sam Hill, Maria Hanna Jaber, Yothin Jinjarak, Donghyun Park, and Anton Ragos. Developing Asia’s Fiscal Landscape and Challenges. Asian Development Bank, June 2022. http://dx.doi.org/10.22617/wps220267-2.

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This paper analyzes how substantial fiscal policy stimulus in response to COVID-19, combined with the impact of the downturn on revenues, has severely weakened public finances in many developing Asian economies. Analysis drawing on newly compiled data shows that while tax revenues in developing Asia steadily rose in the 2 decades before the COVID–19 pandemic, they continued to lag well behind high-income economies and some developing peers. The region relies on indirect taxes, creating a relatively efficient but less progressive tax structure, while government expenditures on education and health were comparatively modest.
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Ander, Kjell. An abdominal stridulation organ in Cyphoderris (Prophalangopsidae) and concerning the systematic classification of the Ensifera (Saltatoria). MacEwan University Library, January 2021. http://dx.doi.org/10.31542/r.gm:2687.

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Ensiferan insects (crickets, katydids, grigs and allies) are well known for rubbing parts of their cuticle together to produce sound: a process called stridulation. In this article Swedish entomologist Kjell Ander describes a novel (at the time) stridulatory apparatus in the great grig, Cyphoderris monstrosa (Prophalangopsidae), a relict ensiferan found in the mountainous regions of western North America. Ander used preserved specimens to predict the sound-producing function of a pair of abdominal file-scraper apparatuses, although he was never able to directly test his proposed mechanism nor did he speculate as to the adaptive significance of the structures. The article concludes with a review of the systematic placement of various higher level taxa within the order Orthoptera, of which Ensifera is one suborder.
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Ander, Kjell. An abdominal stridulation organ in Cyphoderris (Prophalangopsidae) and concerning the systematic classification of the Ensifera (Saltatoria). MacEwan University Library, January 2021. http://dx.doi.org/10.31542/r.gm:2687.

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Ensiferan insects (crickets, katydids, grigs and allies) are well known for rubbing parts of their cuticle together to produce sound: a process called stridulation. In this article Swedish entomologist Kjell Ander describes a novel (at the time) stridulatory apparatus in the great grig, Cyphoderris monstrosa (Prophalangopsidae), a relict ensiferan found in the mountainous regions of western North America. Ander used preserved specimens to predict the sound-producing function of a pair of abdominal file-scraper apparatuses, although he was never able to directly test his proposed mechanism nor did he speculate as to the adaptive significance of the structures. The article concludes with a review of the systematic placement of various higher level taxa within the order Orthoptera, of which Ensifera is one suborder.
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