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The taxable events for the Value-Added Tax (VAT) based on a Comparative Law approachLos hechos gravados en el IVA en el derecho comparado
(Pontificia Universidad Católica del Perú, 2014)
Limited tax capacity and the optimal taxation of firms
(2020-11)
Limited tax capacity creates evasion opportunities that weakens the production efficiency argument. Motivated by the SIMPLES tax reform in Brazil that led to heterogeneous responses on revenues and production costs of ...
Value Added Tax: Do Enforcement Mechanisms Improve Compliance?
(Universidad de LimaPerú, 2015)
Value Added Tax (VAT) is one of the main sources of internal
revenues in Peru and most countries in Latin America.
Since the market in Peru shows a high heterogeneity in terms of fi rms’ size
and their economic transactions, ...
Cutting parameters influence investigations on cutting consumed power, surface roughness and tool wear during turning of superalloy VAT 32 with PVD coated carbide tools using Taguchi method
(2019-03-22)
The nickel superalloy VAT 32 was developed as substitute of UNS N07751 alloy in manufacturing of automotive internal combustion valves of high performance. The formation of niobium carbides gives to VAT 32 superalloy a ...
Volumetric measurement of abdominal visceral fat by MRI and its relation to transient elastography in a diabetic population
(2012)
Introducción. La acumulación de grasa visceral se asocia al desarrollo de enfermedad hepática. La elastografía hepática es un método novedoso no invasivo para evaluar fibrosis hepática. Objetivo. Evaluar la relación entre ...
Pro-poor tax policy and yardstick competition: a spatial investigation for VAT relief on food in Brazil
(Springer, 2014-01)
This paper investigates whether a pro-poor tax policy follows yardstick competition in the value-added tax (VAT) base in Brazilian states. We explore an institutional arrangement that allows lower levels of government to ...