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The article deals with the issue of the so-called empty invoices in the tax on goods and services related to tax fraud and abuse, a concept not defined in tax law, not functioning in the common area of value added tax, and developed in national court case law. The author presents the way of understanding the concept of “empty invoices” used in court and administrative jurisprudence, at the same time indicating which factors should be considered decisive in the process of decoding this concept. It also considers the implications of issuing and introducing “empty invoices” into legal system in terms of the right to deduct input tax. Artykuł podejmuje problematykę „pustych faktur” w podatku od towarów i usług, związanych z oszustwami i nadużyciami podatkowymi – pojęcia niezdefiniowanego w przepisach prawa podatkowego, niefunkcjonującego we wspólnym obszarze podatku od wartości dodanej, a wypracowanego w krajowym orzecznictwie sądowym. Autorka prezentuje stosowany w orzecznictwie sądowoadministracyjnym sposób rozumienia pojęcia „pustych faktur”, wskazując jednocześnie, jakie czynniki uznać należy za decydujące w procesie jego odkodowania. Rozważa także implikacje wystawiania i wprowadzania „pustych faktur” do obrotu prawnego w aspekcie prawa do odliczenia podatku naliczonego.

The purpose of this article is to answer the question posed in its title – whether, in a situation where doubts arise as to the content of VAT legislation, it is possible to apply the principle in dubio pro tributario. This principle gives precedence to the linguistic interpretation and respects the EU interpretation only when its application leads to an interpretation more favourable to the taxpayer. However, this is in conflict with the obligation to apply a consistent interpretation to harmonised VAT rules. The research method used consists of an analysis primarily of the CJ ruling in the Herst case, as well as of the Advocate General’s opinion in that case, supplemented by an analysis of other – selected as representative in the case – judgments of the Court in terms of pro-EU interpretation. The study was also enriched by the views of domestic and foreign doctrine in the areas examined. As demonstrated – the question posed in the title should be answered in the affirmative, although this answer requires clarification that this principle, viewed in an objective manner, is only applicable if it is not possible to apply the EU interpretation, and this inapplicability must also be objective in nature. The view presented will, however, be verified in the course of application of the law by administrative courts, as it is the judicature that will determine the limits of application of the principle in dubio pro tributario in VAT. Celem artykułu jest udzielenie odpowiedzi na zadane w jego tytule pytanie: „Czy w sytuacji wystąpienia wątpliwości w zakresie treści przepisów o podatku od towarów i usług możliwe jest zastosowanie zasady in dubio pro tributario?” Zasada ta daje bowiem pierwszeństwo wykładni językowej, a wykładnię unijną respektuje jedynie wtedy, kiedy jej zastosowanie prowadzi do wykładni korzystniejszej dla podatnika. Pozostaje to jednak w sprzeczności z obowiązkiem stosowania wykładni zgodnej w odniesieniu do zharmonizowanych przepisów o VAT. Zastosowana metoda badawcza polega na analizie przede wszystkim orzeczenia Trybunału Sprawiedliwości w sprawie Herst, jak również wydanej w tej sprawie opinii Rzecznik Generalnej, uzupełnionej analizą innych – wybranych jako reprezentatywne w sprawie – wyroków Trybunału w zakresie wykładni prounijnej. Badanie wzbogacono również o poglądy doktryny krajowej i zagranicznej w badanych obszarach. Jak wykazano – na zadane w tytule pytanie należy odpowiedzieć twierdząco, aczkolwiek odpowiedź ta wymaga doprecyzowania, że zasada ta, postrzegana w sposób obiektywny, możliwa jest do zastosowania wyłącznie wtedy, jeśli nie jest możliwe zastosowanie wykładni unijnej, przy czym ten brak możliwości zastosowania musi mieć również charakter obiektywny. Zaprezentowany pogląd zostanie jednak zweryfikowany w toku stosowania prawa przez sądy administracyjne, gdyż to właśnie judykatura wyznaczy granice obowiązywania zasady in dubio pro tributario w podatku od towarów i usług.

The purpose of the article is to determine the conditions for imposing an obligation to pay tax under Article 108 Section 1 of the Law on Goods and Services Tax on a bailiff who documents an auction sale with VAT invoice in a situation where the tax authority considers that the invoice does not document a real economic event. The article focuses on the sanction-preventive legal nature of the provision of Article 108 paragraph 1 of the Law on Goods and Services Tax in the context of the legal role of the bailiff in the system of collection of this tax in the light of case law of the Court of Justice of the EU, administrative courts and the Constitutional Court. Celem artykułu jest ustalenie warunków nałożenia obowiązku zapłaty podatku na podstawie art. 108 ust. 1 ustawy o podatku od towarów i usług na komornika dokumentującego dokonaną sprzedaż licytacyjną fakturą VAT w sytuacji, w której organ podatkowy uznaje, że faktura ta nie dokumentuje rzeczywistego zdarzenia gospodarczego. Artykuł koncentruje się na sankcyjno-prewencyjnym charakterze prawnym normy z art. 108 ust. 1 ustawy o podatku od towarów i usług w kontekście prawnej roli komornika w systemie poboru tego podatku w świetle orzecznictwa Trybunału Sprawiedliwości UE, sądów administracyjnych i Trybunału Konstytucyjnego.

The aim of the research paper is to project a framework of the newly introduced reporting tool SAF-T. Based on the guidelines launched by OECD, different countries implemented the model as indicated or a customized one. The key question is whether the new reporting will increase the state revenues, as there will be more transparency and more online data reported by the companies. Poland and Hungary provided good results in increasing their revenues after the implementation of the tool. In Romania, the implementation is still in the early stage, while a quantitative model for analysis, if the reporting increased the revenues, could be developed in the future, based on the revenue results.

Value-added taxation is a multidimensional theoretical, fiscal and legal structure. It also serves as a tool for the practical transformation of political, legal and socio-economic relations. The objective of the research is to study new concepts of value-added taxation formed in the two largest BRICS economies (the People’s Republic of China and the Republic of India). The assumption is that not only “European” model of the legal regulation of VAT can be successful, but alternatively “Chinese” and “Indian models.” The author examines and evaluates changes in the legal structure of value added tax in general, and its elements focusing on the current stage of legal regulation of national systems of VAT (GST) in China and India. In addition, the political, legal, social and economic effects of the legal mechanism of VAT (GST) in China and India from 2017 to 2020 are demonstrated.

Relevance of the research topic. After the beginning of the full–scale invasion of Russia into Ukraine, many enterprises and individuals – entrepreneurs who found themselves in the war zone, stopped their work or were forced to evacuate to other safer regions of Ukraine or abroad, in connection with which all business representatives are faced with difficulties In addition, Russia’s war against Ukraine led to the urgent need to simplify the customs clearance of various groups of goods, which are extremely necessary both to provide the Armed Forces of Ukraine with additional protective and military equipment, and to provide civilians with food, medicine and other essential goods. During the operation of the legal regime of martial law, a number of new laws were adopted to amend the tax legislation. The purpose of the research is: analysis of changes in the legal regulation regarding the support of small business and preferential taxation of imports during the war and the formation of proposals for its improvement. Research methods. The study of changes in legislation was carried out using methods of cognition: theoretical generalization, grouping, analogies, abstraction, statistical observation, analysis, synthesis, generalization. Research results. The article discloses the latest changes in the legislation regarding the support of small business entities and preferential taxation of the import of foreign goods during martial law. Field of application of results. In the field of economic sciences and in the practical activities of small business entities. Conclusions according to the article. A study of changes in legislation since the introduction of the legal regime of martial law and their impact on the activities of small business entities was conducted.

Stage 1: Sussman and Olivola (2011) reported that people in the US show a stronger preference to avoid tax-related costs than to avoid tax-unrelated monetary costs of the same size and coined the term Tax Aversion to describe the phenomenon. The original Experiment 1 and 2 results indicated that people are willing to incur increased timely costs to receive a discount when it refers to taxes (e.g., “axe-the-tax discount”) than when it just refers to a regular discount (e.g., “customer rewards”). Their paper has received considerable attention and is often cited in tax behavior research when referring to citizens’ general aversion to taxes. We propose close replications of Experiments 1 and 2 in two high-powered studies in the US (N = 600 and N = 700, respectively). Because the original study was conducted in a country that relies on a sales tax system, where consumption taxes are very salient, we additionally propose conducting both replication studies in the UK to test whether the effect also applies to a value added tax system (again N = 600 and N = 700, respectively). The replication studies will test whether Tax Aversion is a stable phenomenon in the US and whether the effect extends to a consumption tax system where payments do not represent an out-of-pocket cost.

The agriculture and agri-food sector is a substantial driver of Moldova’s international trade and export competitiveness. This note examines numerous studies that have been done to date on Moldova’s agriculture sector and its export competitiveness, synthesizes the findings, and presents recommendations. In order for significant exports to the EU to become reality, Moldova’s famers and exporters will need to adhere to the high product quality standards and traceability required in these markets, improve the quality of packaging, and in some cases, adjust the grading specifications. Achieving this requires actions to improve practices during growing and harvest; improve post-harvest handling and infrastructure; and improve the flow of market information and requirements to producers.

This article focuses on the accounting and tax provisions related to the inward processing customs procedure. The documentation and accounting of inward processing operations is presented. These operations are also called lohn operations which combine the classic import-export operations, purely commercial, with certain technological interdependencies. A separate place is intended for the analysis of the situation in which part of the processing (production) works are performed by a third party through a subcontract, indicating how to document and account for these transactions.

The following article outlines the main aspects regarding the VAT accounting and its’ reporting in Moldova compared to the way it is done in Romania. The purpose of the article is to facilitate the comprehension of the VAT in both countries, as the respective tax is usually met with uncertainties or even difficulties in understanding its’ nature. Therefore, the work includes conclusive examples of the accounting of VAT in different scenarios, in each of the mentioned countries. As a result, this article highlights some incursions regarding the use of National Standards of Accounting in Moldova (SNC) aligned to the Council Directive 2006/112/EC’s stipulations.

We study attitudes towards the introduction of hypothetical new taxes to finance the cost of the COVID-19 pandemic. We rely on survey data collected in Luxembourg in 2020. The survey asks for the agreement of respondents over: a one-time net wealth tax, an inheritance tax, a temporary solidarity income tax, and a temporary increase in VAT. All questions include different and randomly assigned tax attributes (tax rates and exemption amounts). We find a clear divide with relatively high support for new wealth and inheritance taxes on the one hand and a low support for increases in VAT and income taxes on the other hand. While 58% of respondents agree or strongly agree with a one-time tax levied on net worth, only 24% are in favor of a small increase in VAT. Support for any tax is however negatively associated with the size of the tax as measured by the predicted revenues. Our results indicate that a one-time wealth tax could raise substantial revenues and still garner public support.The online version contains supplementary material available at 10.1007/s10797-022-09744-y.

The subject. The article analyzes the legal rules of the Eurasian Economic Union (hereinafter ‘EAEU’) Member States that may potentially create barriers for access to the single market for services in the field of scientific research through establishing requirements for state registration (accreditation, licensing, etc.) of a scientific research participant. These procedures of registration (accreditation, licensing, etc.) may be relevant for the purposes of receiving the preferential tax treatment. The authors consider possible ways to overcome these obstacles. The aim of this paper is to identify typical obstacles remaining at the level of EAEU Member States’ national legislation and preventing respective participants from an access to the scientific research single market. The authors dare to identify the appropriate means of overcoming these obstacles. The methodology. The authors apply formal logical and comparative legal methods as well as analysis, literal and systematic interpretation of the domestic legal rules of the EAEU Member States and the EAEU legal framework. The main results, scope of application. The results of a comparative legal analysis of the EAEU Member States’ legislation illustrate that certain obstacles to access to the market of research services still remain within the framework of the legal systems of the EAEU Member States. Such obstacles in particular, are related to the requirements for research subjects to undergo the registration or accreditation procedure in order to receive recognition of their activities as scientific ones. Moreover, there are interconnected barriers, which consist, for example, in the requirement to not just incorporate a scientific research subject in the jurisdiction where the services should be provided, but also to register the results of the respective research activities, in particular, for the purpose of exempting these activities from VAT taxation. These barriers impede cross-border research services performance and in some circumstances do not comply with the principles of the EAEU single market of services. Conclusions. The identified barriers to cross-border scientific research can usually be overcome by directly applying the EAEU Treaty, in particular, the provisions defining the rules of the services’ single market (paragraph 38 of Annex 16 to the Treaty). The EAEU Member States’ national legislative provisions require clarification in terms of extending the national regime to scientific research subjects incorporated within other EAEU Member States.

The article is concerned with analyzing the tendencies of taxation of consumption in the OECD countries. The purpose of the article is to examine the tendencies of taxation of consumption in the OECD countries before and during the COVID-19 pandemic. According to the results of the research, it is found that in the period from 1995 to 2018 in the OECD countries there was a relatively stable tax burden formed by consumption taxes, with a gradual decrease in VAT rates. In many countries, the COVID-19 pandemic has caused a significant deterioration in public finances, adding to existing problems such as population aging, climate change, rising poverty and inequality, etc., the problem of reducing tax revenues in consequence of the reduced business activity and increased public spending on health care and economic support programs. It is noted that after the COVID-19 outbreak, the OECD countries periodically make adaptation changes to their policies, mainly aimed at adapting VAT in the context of the spread of digitalization and the need for fiscal support for certain sectors of the economy. The development and administration of VAT policies have become an important component in the most OECD government fiscal policy measures to mitigate the effects of the COVID-19 crisis in 2020–2021. The COVID-19 outbreak has led to a crisis in the healthcare and economic sectors, which has led to the use of measures to contain the pandemic. These measures reduced production, and in combination with the general crisis of the healthcare sector reduced the demand of enterprises and households. The economic policy measures focused primarily on maintaining business liquidity (deferring VAT payment) to help businesses stay afloat and to support the incomes of vulnerable households (applying reduced VAT rates). Prospect for further research is to assess the fiscal effects of modifying the taxation of consumption in the OECD countries during the COVID-19 pandemic.

Intensive Care Units (ICU) are among the hospital wards exhibiting the highest prevalence of antimicrobial resistance (AMR), and resulting impact on patient outcomes. Antimicrobial resistance surveillance and antimicrobial stewardship (AMS) programs play a pivotal role in promoting interventions tailored to optimize infection diagnosis and treatment in the final attempt to limit unnecessary antimicrobial use and development of resistance.A narrative review of the literature was carried out to summarize the available evidence and develop a set of actions that should be considered for integration into the ICU stewardship framework. Four questions were addressed: how AMR surveillance can inform antibiotic policy in ICU; whether pharmacokinetic and pharmacodynamic (PK/PD) principles and the use of procalcitonin should be incorporated as a standard practice in ICU AMS programs to optimize antibiotic treatment and to drive antibiotic discontinuation; which criteria should drive treatment duration of ICU-associated infections.In this review we aim to highlight that the ICU must be considered in its own right. Each ICU has its own characteristics depending on the country, on the local antibiotic resistance profile, on the patients feature and the severity of infection.

GST is a single national uniform tax levied across India on all goods and services. In GST, all Indirect taxes such as excise duty, value-added tax (VAT), etc. will be subsumed under a single regime. Introduction of the Goods and Services Tax (GST) expected as a significant step towards a comprehensive indirect tax reform in the country, which would lead India for its economic growth. The implementation of GST will lead to the reduction in the product prices throughout the business cycle. The country’s taxation system has improved with the help of GST and the government should take more efforts to training and educating public. Necessary modules should be integrated in the education sector related to GST. The Proposed study is designed to know the impact on GST on Indian Economy with the Help of Its individual effect on different sectors. The Study is Exploratory in nature and Secondary Data has been used for the study. The data is collected from different Journals, Periodicals, Newspapers and Internet.

Résumé Le régime transitoire de TVA en vigueur au sein de l’UE depuis bientôt 30 ans applicable aux transactions transfrontière est complexe, fragile au regard de la fraude, et génère indûment des risques importants pour les entreprises. En 2020, il est temps d’avancer vers la mise en place d’un régime de TVA ‘définitif’ : un régime simple, résistant aux attaques des fraudeurs, et suffisamment souple pour être adaptable aux évolutions tant technologiques que commerciales. Les auteurs examinent le régime actuel et les propositions de la Commission devant l’ECOFIN, et proposent quelques pistes de réflexions.

The aim of the study is to examine the relationship between government revenues and the economic growth of Nigeria. The study employs exploratory and ex-post facto research designs while using secondary form of data spanning from 1981 to 2018 collected from the Federal Inland Revenue Services (FIRS), National Bureau of Statistics and CBN statistical bulletin. The relationship is tested by using Ordinary Least Squares (OLS) regression technique. The result reveals that federally received revenue and Value Added Tax (VAT) have a moderate positive relationship with the economic growth. The study provides evidence that there is a need for the government to formulate relevant revenue policies that will boost government income in order to have more favourable implication on the economy.

Purpose The therapy of polycystic ovary syndrome (PCOS) is based on synthetic hormones associated with lifestyle changes, but these therapies cannot be taken continuously, especially by women who would like to become pregnant. Thus, nutraceutical compounds were investigated as possible agents for treatment of PCOS. Berberine is shown to be effective against insulin resistance and obesity, particularly against visceral adipose tissue (VAT). Because of these properties, researchers theorized that berberine could be effective in PCOS treatment. Methods The aim of this narrative review was to assess the state of the art about the use of berberine in PCOS management. Results This review included 5 eligible studies. Despite the number of studies considered being low, the number of women studied is high (1078) and the results are interesting. Two authors find out that berberine induced a redistribution of adipose tissue, reducing VAT in the absence of weight loss and improved insulin sensitivity, quite like metformin. One author demonstrated that berberine improved the lipid pattern. Moreover, three authors demonstrated that berberine improved insulin resistance in theca cells with an improvement of the ovulation rate per cycle, so berberine is also effective on fertility and live birth rates. Conclusions Finally, berberine is safe to use in premenopausal women who want to get pregnant and showed few side effects in all the cited studies. In conclusion, the use of berberine for PCOS is safe and promising, even if more studies are needed to create a consensus about the dosage of berberine useful for long-term therapy.

GST/VAT influences the economy by several channels. VAT does not fully apply to financial services, or these services are usually exempt on the tax, which leads to inefficiencies and could encourage banking crises. This paper employs a dataset of 36 EU and OECD countries for the period 1970–2011 and estimates panel probability models to empirically test the importance of VAT experience in banking crises. An increase of the risk of banking crises is correlated with VAT experience, as empirically checked. Therefore, GST/VAT reforms could pass by fully taxing the value added of financial services. This paper is useful for academicians, policy makers and practitioners.

Introduction. The existence of gender biases and discriminations that are still latent in our legal system, has led in recent decades the modern tax doctrine to work continuously in the construction of fiscal policies as an extra-fiscal tool for the promotion of gender equality. Objectives and methodology. As a contribution to this process, in this article we will identify, categorize and analyse some of the gender biases and discrimination presents in our tax regulations, focusing our interest on two specific tax figures, the Personal Income Tax (PIT) and the Value Added Tax (VAT), two key expressions of wealth in tax matters, income and consumption. Results and conclusions. This analysis allows us to make critical reflections that show the need to undertake substantial and gender-based regulatory reforms in our PIT and VAT regulations. Introducción. Frente a la existencia de sesgos y discriminaciones de género aún latentes y vigentes en nuestro ordenamiento jurídico, la doctrina tributaria moderna ha trabajado de forma continua en las últimas décadas en la construcción de políticas fiscales como herramienta extrafiscal para la promoción de la igualdad. Objetivos y metodología. Como aportación a este proceso, en este artículo identificaremos, categorizaremos y analizaremos algunos de los sesgos y discriminaciones de género latentes en nuestra normativa tributaria, centrando nuestro interés en dos figuras impositivas concretas el IRPF y el IVA, dos manifestaciones de riqueza claves en materia tributaria, la renta y el consumo. Resultados y conclusiones. Este análisis nos permite realizar unas reflexiones con espíritu crítico que evidencian la necesidad de emprender reformas normativas sustanciales y en clave de género en nuestra normativa tributaria del IRPF y el IVA.

Приведено определение учётной политики для целей налогообложения НДС. Уточнено понятие оптимизации учётной налоговой политики. Описаны содержательные характеристики налогового учёта НДС. Акцентировано внимание на целесообразных условиях налоговой выгоды. Охарактеризованы направления совершенствования учётной налоговой политики по НДС., The definition of accounting policy for the purposes of VAT taxation is given. Тhe concept of optimization of accounting tax policyis clarified. Тhe content characteristics of VAT tax accounting are described. Аttention is focused on the appropriate conditions for tax benefits. Тhe directions for improving the accounting tax policy for VAT are characterized

Металлоконструкции тягового подвижного состава строятся из стандартного проката малоуглеродистых, низколегированных сталей и собираются путем дуговой сварки. В зависимости от функционального назначения они могут иметь форму рам, пластин и оболочек, подкрепленных гофрированными панелями. Поперечные сечения перечисленных металлоконструкций могут быть открытыми и закрытыми, усиленными приварными косынками и кронштейнами. Под механической прочностью металлических конструкций заданных форм и размеров, изготовленной из определенного материала, понимается все, что связано с обеспечением механической целостности и ее функциональной предназначенности в необходимых временных рамках и эксплуатационных условиях., Metal structures of traction rolling stock are built from standard rolled low-carbon, low-alloy steels and assembled by arc welding. Depending on the functional purpose, they can take the form of frames, plates and shells, reinforced with corrugated panels. The cross sections of the listed metal structures can be open and closed, reinforced with welded gussets and brackets. Under the mechanical strength of metal structures of given shapes and sizes, made of a certain material, everything is understood that is associated with ensuring the mechanical integrity and its functional purpose in the required time frame and operating conditions.

Tesis-CEINDO, Universidad San Pablo-CEU, Programa en Derecho y Economía, leida el 16 de febrero de 2022 Es innegable que el Impuesto sobre el Valor Añadido sigue constituyendo en la actualidad el impuesto clave en la Unión Europea y que desempeña un papel esencial en el mercado único europeo. Ello es así, fundamentalmente, por su capacidad de generar no sólo una recaudación estable para los Estados miembros sino también para el sistema de recursos propios de la UE. Sin embargo, aun cuando el IVA constituye un tributo armonizado, no podemos obviar que estamos también ante un impuesto altamente imperfecto, que genera sistemáticamente problemas de índole diversa en el mercado intracomunitario. Sin la menor duda, de las deficiencias del impuesto objeto de atención, un problema grave que se debe destacar es el elevado nivel de fraude, algo que no sólo afecta gravemente al presupuesto de la Unión Europea, sino también al de los Estados miembros; combatir dicho fraude sería, sin lugar a dudas, un objetivo prioritario de interés común en las políticas fiscales. Hasta ahora la preocupación por la recaudación justa y adecuada en el IVA sólo estimuló la incorporación en la Directiva 2006/112/CE del nuevo mecanismo de la inversión del sujeto pasivo, como una medida de control tributario y lucha contra el fraude, con el fin de permitir que los Estados miembros se protejan adecuadamente contra aquellas situaciones que perjudiquen la recaudación tributaria. It is undeniable that Value Added Tax remains the key tax in the European Union today and plays an essential role in the European internal market. This is mainly because of its ability to generate not only stable revenue for the Member States but also for the EU's own resources system. However, even though VAT is a harmonised tax, it must not be forgotten that it is also highly imperfect and frequently gives rise to various problems in the EU intra-Community market. One serious problem to be highlighted among the shortcomings of the tax in question is undoubtedly the high level of fraud, which has a serious impact not only on the budget of the European Union, but also on the budgets of the Member States; combating such fraud would undoubtedly be a priority objective of common interest in tax policies. While the European Union is encouraging action to make the necessary changes in order to make VAT more robust, resilient and impervious to fraud, the concern for a fair and adequate VAT collection only stimulated the incorporation in Directive 2006/112/EC of the new reverse charge mechanism as a tax control and anti-fraud measure, to enable the Member States to adequately protect themselves against situations that are detrimental to tax collection.

The article analyzes the problems of legal support of value added tax. The conclusion is made that the legal regulation of indirect taxation requires further improvement. It is proposed that the increase in federal budget revenues be achieved not by increasing VAT rates, but by measures aimed at increasing the collection of this tax. The authors consider it necessary to develop and implement a federal program aimed at stimulating the commission of taxable transactions; create a clear system of criteria for the effectiveness of the tax authorities, linking the collected VAT amounts with the remuneration of employees of the Federal Tax Service; to intensify the informational component of the activity of tax authorities by holding contests and competitions under the slogan «Modern society is unthinkable without taxes».

Finding the cluster structure is essential for analyzing self-organized networking structures, such as social networks. In such problems, a wide variety of distance measures can be used. Common clustering methods often require the number of clusters to be explicitly indicated before starting the process of clustering. A preliminary step to clustering is deciding, firstly, whether the data contain any clusters and, secondly, how many clusters the dataset contains. To highlight the internal structure of data, several methods for visual assessment of clustering tendency (VAT family of methods) have been developed. The vast majority of these methods use the Euclidean distance or cosine similarity measure. In our study, we modified the VAT and iVAT algorithms for visual assessment of the clustering tendency with a wide variety of distance measures. We compared the results of our algorithms obtained from both samples from repositories and data from applied problems.

PURPOSE: Ventilator associated-lower respiratory tract infections (VA-LRTIs), either ventilator-associated pneumonia (VAP) or tracheobronchitis (VAT), accounts for most nosocomial infections in intensive care units (ICU) including. Our aim was to determine if appropriate antibiotic treatment in patients with VA-LRTI will effectively reduce mortality in patients who had cardiovascular failure.METHODS: This was a pre-planned subanalysis of a large prospective cohort of mechanically ventilated patients for at least 48 h in eight countries in two continents. Patients with a modified Sequential Organ Failure Assessment (mSOFA) cardiovascular score of 4 (at the time of VA-LRTI diagnosis and needed be present for at least 12 h) were defined as having cardiovascular failure.RESULTS: VA-LRTI occurred in 689 (23.2%) out of 2960 patients and 174 (25.3%) developed cardiovascular failure. Patients with cardiovascular failure had significantly higher ICU mortality than those without (58% vs. 26.8%; p CONCLUSIONS: Patients with VA-LRTI and cardiovascular failure did not show an association to a higher ICU survival with appropriate antibiotic treatment. Additionally, we found that in patients without cardiovascular failure, appropriate antibiotic treatment conferred a survival benefit for patients only with VAP.TRIAL REGISTRY: ClinicalTrials.gov, number NCT01791530.

The article is aimed at researching tendencies and identifying peculiarities of functioning of agroholdings of Ukraine, regulation of activity of agrarian business by activation of both financial and economic instruments of influence by the State. The special regimes of taxation of agricultural producers are analyzed and tendencies of minimization of tax load in agroholdings of Ukraine are identified. The budget reimbursement of VAT to the agroholdings is researched. It is determined that the agrarian business as a whole remains a significant taxpayer in Ukraine. According to the substantiated necessity of reforming of taxation of agrarian sphere it is suggested that large companies should be transferred in the general system of administration of taxes, while farmers and small companies should stay in terms of the currently operating system. The model of taxation of agroholdings is proposed, which will harmonize further development of the large agrarian business with the strategy of development of rural territories on the basis of equilibrium.

A securing order is a very effective tool to fight tax frauds in the Czech Republic but it is also considered to be a rather drastic restrictive measure which may have a significant impact on tax subjects’ property and - in some cases - their very existence. This article explores the mechanism of application of a securing order with the aim of informing readers of its advantages and disadvantages. It also focuses on importance of an independent judicial review of decisions made by administrative authorities. At the end of the article the author draws some conclusions and he tries to generalize them to be applicable to other instruments of the tax law as well - including foreign ones.

This study explores technology adoption through the lens of Technology Acceptance Model and Technology-Organization-Environment model in the context of Small and Medium Enterprises (SMEs) operating in the United Arab Emirates. A survey designed research was carried out at UAE SMEs, leading to a sample of 370 establishments that were included in the final analysis. Data was analyzed using partial least squares structure equation modelling technique. The main findings propose that the Computer Self-Efficacy (CSE), Compatibility (COM), significantly affect the adoption of VAT-compliant accounting systems. Further, the possible mediator relationships are partially supported. Implication and limitation of study are also discussed.

В данной статье рассматривается введение в РФ системы tax free, подразумевающей возврат налога на добавленную стоимость на покупки, совершенные на территории нашей страны ее временными гостями из зарубежья по выезду из нее, а также сравнение использования tax free в РФ и других государствах., This article discusses the introduction of the tax free system in the Russian Federation, which implies the refund of value added tax on purchases made in our country by its temporary guests from abroad upon leaving it, as well as a comparison of the use of tax free in the Russian Federation and other countries.

From 1 January 2011, there was a general increase in the rates of tax on goods and services. According to the assumptions, it was temporary, and the amended regulations were to apply until the end of 2013. However, due to government policy, the rate hike was maintained. The changes introduced in 2010 concerned the basic and reduced rates - they were increased from 22% to 23% and from 7% to 8%, respectively. The changes to the regulations coincided with the end of the transitional period, which concerned Poland, and made it possible to use the reduced rates of 3% and 0% of VAT. Due to the above, it was decided to introduce a second reduced rate of 5% (this rate, however, is not transitional and is ultimately to apply to the rates of 7% and 22%), which covers only the goods referred to in Annex 10 to the Act o tax on goods and services (mostly those that were previously taxed at a rate of 3% and 0% - mainly food). It should be noted that in 2011-2012 there was an increase in revenues from value added tax compared to 2010, however, this increase cannot be clearly identified with an increase in tax rates.

Налоговое законодательство России — довольно молодое «дитя», по сравнению с развитыми странами Европы и США; ему можно было бы простить огрехи в законодательстве в части конструкции тех или иных норм, и тем более в разъяснениях финансовых и налоговых органов, но не простит налогоплательщик или плательщик страховых сборов, потому как они пострадают своими денежными средствами при уплате фискальных платежей. При написании этой статьи мы поставили перед собой задачу раскрыть правовые проблемы, которые возникают из-за несовершенства некоторых норм налогового права, и довольно своеобразное их толкование финансовыми и контролирующими органами., The tax legislation of Russia is quite young — a child in comparison with the developed countries of Europe and the United States, and it would be possible to forgive the flaws in the legislation in terms of the design of certain norms, and even more so in the explanations of the financial and tax authorities, but the taxpayer or payer of insurance fees will not forgive because they will suffer in their own money when paying fiscal payments. When writing this article, we set ourselves the task of disclosing the legal problems that arise due to the imperfection of some rules of tax law, and their rather peculiar interpretation by financial and regulatory authorities.

El estudio de la tributación en el impuesto sobre el valor añadido de los contratos de permuta financiera, exige el previo conocimiento de estos derivados financieros. Para ello acudimos a la jurisprudencia del Tribunal de Justicia de la Unión europea y a las nociones de la Contabilidad internacional

Косвенные налоги являются одними из самых важных и, вместе с тем, сложных налогов. Отметим, что в современной России налог на добавленную стоимость относится к одним из ключевых источников дохода государства. Несмотря на то, что налоговое регулирование и администрирование НДС продолжается с момента его принятия, необходимость совершенствования существующих методов отражается в интересах государства и налогоплательщиков. В данной статье содержаться взгляды отечественных ученых относительно раскрытия сущности налогового администрирования. Кроме того, произведен анализ состояния администрирования налога, были выделены проблемы исчисления налога, использования схемных операций, трудоемкости, долгосрочного возмещения налога. В качестве фактора повышения эффективности администрирования налога рассмотрена программа цифровизации экономики Российской Федерации в области налогообложения НДС., Indirect taxes are among the most important and, at the same time, complex taxes. Note that in modern Russia, the value-added tax is one of the key sources of state income. Despite the fact that the tax regulation and administration of VAT continues from the moment of its adoption, the need to improve existing methods is reflected in the interests of the state and taxpayers. This article contains the views of Russian scientists on the disclosure of the essence of tax administration. In addition, the analysis of the state of tax administration was carried out, the problems of tax calculation, the use of scheme operations, labor intensity, and long-term tax refund were identified. The program of digitalization of the economy of the Russian Federation in the field of VAT taxation is considered as a factor of increasing the efficiency of tax administration.

В статье рассматриваются роль и место налоговых доходов в формировании федерального бюджета. Для анализа представлена структура и динамика поступлений налога на прибыль, налога на добычу полезных ископаемых (НДПИ), налога на добавленную стоимость (НДС), за 2018-2020 гг. Авторами выделены: проблемы формирования налоговых доходов; факторы, влияющие на их изменение; предложены меры по устранению проблем. Сделан вывод, что на увеличение налоговых доходов не всегда влияет уровень ставки налога и только налоговая политика, ориентированная на стимулирование национального производства способна решить проблему снижения доходов государственного бюджета, не только увеличивая базу налогообложения, но и влияя на экономический рост страны в современных условиях., The article examines the role and place of tax revenues in the formation of the federal budget. For the analysis, the structure and dynamics of receipts of income tax, mineral extraction tax (MET), value added tax (VAT) for 2016-2020 are presented. The authors highlighted: the problems of the formation of tax revenues; factors influencing their change; suggested remedial measures. It is concluded that the increase in tax revenues is not always influenced by the level of the tax rate, and only a tax policy focused on stimulating national production can solve the problem of reducing state budget revenues, not only increasing the tax base, but also affecting the country's economic growth in modern conditions.

Статья посвящена защите информации на объектах критической информационной инфраструктуры. В статье рассматриваются такие аспекты как законодательная база, влияющая на защиту объектов КИИ, какие объекты подпадают под ее действие, значимость объектов КИИ, разница между требованиями для объектов являющимися частью КИИ и теми кто не является ее частью. Так же рассматриваться виды данных которые могут обрабатываться или храниться на данных объектах., The article is devoted to the protection of information at critical information infrastructure facilities. The article discusses aspects such as the legal framework affecting the protection of CII objects, which objects fall under its action, the significance of CII objects, the difference between the requirements for objects that are part of the CII and those who are not part of it. The types of data that can be processed or stored on these objects are also considered.

За последнее двадцатилетие налоговое законодательство Российской Федерации претерпело значительные изменения. Однако, в определенных случаях, принимаемые нормативные правовые акты в области налогов, сборов, страховых взносов содержат в себе расплывчатые формулировки в тех или иных нормах, либо разъяснения финансовых и налоговых органов довольно вольно трактуют налоговое законодательство. В своей работе авторы, в объеме статьи, сделали попытку осмысления правовых проблем по конкретным налогам с учетом сложившейся судебной практики., Over the past twenty years, the tax legislation of the Russian Federation has undergone significant changes. However, in certain cases, the adopted regulatory legal acts in the field of taxes, fees, and insurance premiums contain vague wording of certain norms, or explanations of financial and tax authorities, and rather loosely interpret tax legislation. In their work, the authors, in the scope of the article, made an attempt to understand the legal problems of specific taxes, taking into account the existing judicial practice.

Under European Union law, the minimum standard rate of VAT that Member States can apply is 15%. An upper limit has not been specified. Despite attempts to harmonize the value added tax rates, the range of tax rates applied between countries is large. Currently, Luxembourg uses the lowest standard rate (15%), and Hungary uses the highest (27%). Due to the full harmonization of the method of collecting VAT in the territory of the European Union, this tax should be considered as the basic tool of the fiscal policy of the Community.

В статье рассматриваются актуальные проблемы и особенности косвенного налогообложения в рамках ЕАЭС. Главные затруднения связаны со спецификой НДС и акцизов, из-за которых возникают экономические препятствия для развития экономики всего союза в целом. В роли методов исследования используются анализ информации, ее табличное представление. В качестве итога представлены рекомендации по гармонизации механизмов косвенного налогообложения., The article deals with topical problems and features of indirect taxation within the EAEU. The main difficulties are related to the specifics of VAT and excises, due to which economic obstacles arise to the development of the economy of the union as a whole. In the role of research methods, analysis and synthesis of information and its tabular representation are used. As a result recommendations on harmonization of indirect taxation mechanisms are presented.

Since social issues are always given great attention in the policies implemented in Azerbaijan, it is important to examine household consumption expenditures and the factors affecting it. In this context, the effects of disposable income, income tax, corporate tax, VAT, and exchange rate on household consumption expenditures are determined using multiple regression analysis. The study finds that some of these independent variables have a statistically significant positive impact on the level of consumption expenditures. © 2019 by Advance Scientific Research.

Objective: Women with polycystic ovary syndrome (PCOS) are characterized by insulin resistance and higher prevalence of obesity. Serum ferritin is increased in obesity and is associated with insulin resistance. The aim of the present study was to evaluate the relationships between serum ferritin concentration with insulin resistance and body composition estimated by dual-energy X-ray absorptiometry (DXA) in PCOS women in comparison to the control group. Patients and Methods: One hundred four women were enrolled to the study−65 women with PCOS and 39 women matched for age and BMI as a control group. Serum ferritin concentration and oral glucose tolerance test (OGTT) were performed. Homeostasis model assessment of insulin resistance (HOMA-IR) was calculated. DXA was performed to estimate fat, fat-free mass, and visceral adipose tissue (VAT). Results: Women with PCOS have higher serum concentration of ferritin (p = 0.002), insulin at baseline (p = 0.03), at 60 min of OGTT (p = 0.01), at 120 min of OGTT (p = 0.004), HOMA-IR (p = 0.03), and VAT (p = 0.0001) in comparison to the control group. We observed a relationship of serum ferritin with insulin concentration at baseline (r = 0.25, p = 0.04) and at 120 min of OGTT (r = 0.31, p = 0.01) and with HOMA-IR (r = 0.30, p = 0.01) in the PCOS group. We noticed an association between serum ferritin concentration and VAT (r = 0.42, p = 0.001), trunk fat mass (r = 0.25, p = 0.04), and android fat mass (r = 0.25, p = 0.04) in the PCOS group. Multiple regression analysis revealed that ferritin (p = 0.02, β = 0.17), insulin at baseline (p = 0.001, β = 0.30), glucose at the 120 min of OGTT (p = 0.007, β = 0.26), and triglycerides (p = 0.001, β = 0.33) were independent predictors of VAT amount in PCOS women. Conclusions: Elevated serum ferritin concentration is connected with insulin resistance as well as with DXA-estimated VAT, android, and trunk fat mass in PCOS women, and could be a marker of metabolic dysfunction.

Статья посвящена анализу динамики таможенных платежей перечисляемых в федеральный бюджет РФ в 2017-2019 гг. Обозначена роль таможенных платежей как доходной статьи федерального бюджета. Выявлены основные проблемы, связанные уплатой таможенных платежей в федеральный бюджет РФ. Сформулированы основные предложения по решению проблем таможенного администрирования, совершенствованию порядка уплаты и контроля за полнотой уплаты таможенных платежей.The article analyzes the dynamics of customs payments transferred to the Federal budget of the Russian Federation in 2017-2019 The role of customs payments as a revenue item of the Federal budget is outlined. The main problems related to the payment of customs payments to the Federal budget of the Russian Federation are identified. The main proposals for solving the problems of customs administration, improving the payment procedure and monitoring the completeness of customs payments are formulated.

Косвенные налоги занимают большой удельный вес в формировании доходной части бюджета страны. Мы провели исследование проблем налогообложения и рассмотрели изменения в российском законодательстве в сфере косвенных налогов за 2018-2020 гг. По итогу в системе НДС и акцизных сборов нами была предложена тенденция развития в сторону мирового сообщества, чтобы политика косвенного налогообложения гармонизировала как система с политикой налогообложения тех стран, с которыми Россия ведет активное экономическое и торговое сотрудничество.

В статье рассмотрены особенности источников формирования Федерального бюджета России в целом и его составляющей части в виде поступлений от уплаты НДС при внутренних и внешних сделках налогоплательщиков. Раскрыты показателей долей поступлений Федерального бюджета от уплаты НДС за 2017-2019 годы, а так же плановые периоды 202-2021 годы.

Споры вокруг применения НДФЛ в России, не только не утихают, но за последнее время разгораются с новой силой. В своей работе авторами был рассмотрен только небольшой пласт имеющихся проблем, которые требуют дополнительного толкования для правоприменителя.

Применение в настоящее время налога на добавленную стоимость в современной налоговой системе РФ объясняется высоким фискальным потенциалом данного налога. В связи с этим целью настоящей статьи является исследование роли налога на добавленную стоимость в финансовом обеспечении федерального бюджета. Выявлены перспективные риски, способные оказать влияние на динамику и структуру поступления НДС в бюджетную систему., The current use of value added tax in the modern tax system of the Russian Federation is explained by the high fiscal potential of this tax. In this regard, the purpose of this article is to study the role of value added tax in the financial support of the federal budget. Identified prospective risks that can affect the dynamics and structure of VAT receipts in the budgetary system.

La presente tesis analiza la aplicación del principio de territorialidad denominado principio de tributación en destino, a los servicios prestados a través de Internet. Se toma en consideración el IVA en el contexto de la Unión Europea, y se hace un especial énfasis en el hecho imponible “servicios prestados por vía electrónica”. Para ello, partiendo de la aparente conveniencia de la aplicación del mencionado principio, se estudian la territorialidad del impuesto y los regímenes especiales conocidos como miniventanilla única, para, finalmente, poder analizar las consecuencias tanto de la aplicación del principio de tributación en destino, como de la existencia de los regímenes especiales, enfatizando en materia de competencia y de fraude fiscal. This thesis analyzes the application of the principle of territoriality called destination principle to the services provided through the Internet. VAT is taken into account in the context of the European Union, with special emphasis on the taxable event “electronically supplied services”. For that purpose, given the apparent convenience of the application of the aforementioned principle, the territoriality of the tax and the special schemes known as the mini one stop shop (MOSS) are studied in order to analyze the consequences of the application of the destination principle and the existence of special schemes, focusing on competition and tax fraud.

The aim of the article is to analyse the process of harmonizing the value added tax (VAT) in the European Union, and in particular the factors behind the decision to build a common VAT system based on the country of destination principle instead of, as initially assumed, the country of origin principle. Characterizing the conditions in which this change in approach took place, the specifi c features of public fi nances of these countries were presented, in particular the relation of public expenditure as well as the general level of taxation to GDP. Large differences between EU Member States in this area are one of the main factors making these countries not agree to resign from their sovereignty in shaping taxes. This, in turn, affects the direction and possibilities of the tax harmonization process in the Union, including in the fi eld of VAT. The transitional VAT system operating in the EU since 1993 has been pragmatically adapted to the needs arising from the development of intra-EU trade. Its transformation planned in 2022 to become a new defi nitive system based on the country of destination principle requires the support of Member States for major legislative changes necessary for its implementation.

В статье рассматривается налог на добавленную стоимость, как главный источник формирования доходной части бюджета, а также важность его применения в реальном секторе экономики. Актуальность работы заключается в том, что НДС определяется, как один из основных федеральных налогов, который имеет ряд проблем. Цель данной статьи, на основе последних событий исследовать недостатки данного налога и выявить пути их устранения. Также в статье выявлена взаимосвязь между конкурентоспособностью товара и НДС. В работе использовался системный подход для раскрытия темы налога на добавленную стоимость. За основу взяты основные проблемы НДС, и проанализирована связь с производством на добавленную стоимость в России.

Background: Bone impairment of multifactorial etiology is a common feature in inflammatory bowel disease (IBD). Body composition parameters, which might be selectively modified in these patients, are important determinants of bone strength. Our aim was to investigate the relationship between components of body composition and bone parameters in IBD patients. Methods: This is a cross-sectional, retrospective study including 80 IBD patients (43 women, 37 men). Lumbar spine (LS), femoral neck (FN) and whole body DXA scans were performed to analyze regional bone mineral density (BMD), as well as body composition, including appendicular skeletal muscle mass index (ASMI), total and visceral fat mass (VAT). Trabecular bone score (TBS) was assessed using iNsight Software. Results: Twenty (25%) IBD patients had inadequate LS-BMD z scores (