Search

Visual Assessment of cluster Tendency (VAT) is a popular method that visually represents the possible clusters found in a dataset as dark blocks along the diagonal of a reordered dissimilarity image (RDI). Although many variants of the VAT algorithm have been proposed to improve the visualisation quality on different types of datasets, they still suffer from the challenge of extracting clusters with varied densities. In this paper, we focus on overcoming this drawback of VAT algorithms by incorporating kernel methods and also propose a novel adaptive cluster extraction strategy, named CER, to effectively identify the local clusters from the RDI. We examine their effects on an improved VAT method (iVAT) and systematically evaluate the clustering performance on 18 synthetic and real-world datasets. The experimental results reveal that the recently proposed data-dependent dissimilarity measure, namely the Isolation kernel, helps to significantly improve the RDI image for easy cluster identification. Furthermore, the proposed cluster extraction method, CER, outperforms other existing methods on most of the datasets in terms of a series of dissimilarity measures. [ABSTRACT FROM AUTHOR]

Abstract In Namibia, the Value Added Tax (VAT) Amendment Act 2022, which reclassified the supply of sanitary pads as zero-rated, has significant implications for adolescent girls’ menstrual health and education. The policy change responds to the need to address period poverty by making essential menstrual products more accessible and affordable. Menstruation is a normal biological process, and access to sanitary products is a human right. Taxing menstrual products reinforces gender inequalities and raises concerns about the basic rights and dignity of women and girls. The VAT-free policy creates a system to reduce the financial burden on girls and women, making it easier for them to manage their periods safely and with dignity. It has the potential to reduce absenteeism from school, ultimately improving educational outcomes for adolescent girls. However, VAT exemptions alone are insufficient to address the broader accessibility issues that impact menstrual hygiene. Evidence-based policies that focus on the availability and affordability of a full range of sanitary products, in conjunction with regulatory mechanisms for price and quality control, are necessary to ensure that menstrual products are safe, affordable, and accessible for all.

Copyright of Akademik Hassasiyetler is the property of Huzeyfe Suleyman Arslan and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This narrative review explores the pathophysiology of obesity, cellular senescence, and exosome release. When exposed to excessive nutrients, adipocytes develop mitochondrial dysfunction and generate reactive oxygen species with DNA damage. This triggers adipocyte hypertrophy and hypoxia, inhibition of adiponectin secretion and adipogenesis, increased endoplasmic reticulum stress and maladaptive unfolded protein response, metaflammation, and polarization of macrophages. Such feed-forward cycles are not resolved by antioxidant systems, heat shock response pathways, or DNA repair mechanisms, resulting in transmissible cellular senescence via autocrine, paracrine, and endocrine signaling. Senescence can thus affect preadipocytes, mature adipocytes, tissue macrophages and lymphocytes, hepatocytes, vascular endothelium, pancreatic β cells, myocytes, hypothalamic nuclei, and renal podocytes. The senescence-associated secretory phenotype is closely related to visceral adipose tissue expansion and metaflammation; inhibition of SIRT-1, adiponectin, and autophagy; and increased release of exosomes, exosomal micro-RNAs, pro-inflammatory adipokines, and saturated free fatty acids. The resulting hypernefemia, insulin resistance, and diminished fatty acid β-oxidation lead to lipotoxicity and progressive obesity, metabolic syndrome, and physical and cognitive functional decline. Weight cycling is related to continuing immunosenescence and exposure to palmitate. Cellular senescence, exosome release, and the transmissible senescence-associated secretory phenotype contribute to obesity and metabolic syndrome. Targeted therapies have interrelated and synergistic effects on cellular senescence, obesity, and premature aging. [ABSTRACT FROM AUTHOR]

Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. This tax reform has been subjected to a diagnostic test for its revenue buoyancy, legislation, administration and compliance, revenue growth, efficiency, uniformity, and balancing federal structure after six years of implementation. The objective of this paper is to evaluate the design, structure, and implementation of GST in India and to contrast it with the practices of various international economies. The design of India's GST was informed by the best practices and experiences of numerous countries that have effectively implemented a VAT or GST system. The paper also analysed the long term trends and growth of the gross domestic GST revenue of selected states in India for the period 2012-2023. The study used the descriptive statistics and regression analysis. The annual linear trend as well as growth rate in the behaviour of included time series variable such as Gross domestic GST is estimated for the selected states with the help of regression analysis. The results have an impact on the relationship between the central and state governments, as well as the impact of GST revenue collection on state finances through the central government's allocation of fiscal resources. It requires a period of time for the benefits of any new reform to be recognised and assimilated. [ABSTRACT FROM AUTHOR]

This study explores the role and significance of VAT (Value Added Tax) and excise duties in Kosovo's economy, considering the economy in the Republic of Kosovo and the impact that taxes have on the collection of public funds, this paper aims to assess how these fiscal policy changes have influenced economic activity, compliance, and business operations within the country. This paper will provide evidence from research conducted earlier on the importance of taxes and excise in many different countries, including the Republic of Kosovo. The purpose of the study will be focused on the effects of several key changes: the increase in VAT from 16% to 18%, the reduction of VAT on essential consumer goods from 16% to 8%, the increase of VAT in the pharmaceutical sector from 0% to 8%, the implementation of a flat VAT rate for agricultural products, the reduction of the VAT threshold from €50,000 to €30,000, and the increase in excise duty on tobacco. Data are gathered through surveys conducted with businesses in Republic of Kosovo with close questions regarding the area of changes in taxes and excise, with the results processed using Stata to assess the impact of these changes. Fiscal policy is crucial for economic development, and this changes implemented by the Government of Kosovo have positively influenced overall state revenues. However, the increase in pharmaceutical products due to VAT changes has negatively affected consumers, while the increase in excise duty on tobacco has contributed to higher collected revenues. The main limitation of this research is the availability of comprehensive data from relevant institutions in Kosovo, which may affect the depth of analysis Also, although this study does not include all types of businesses, it is planned that future research will be more comprehensive, providing a more complete overview of business diversity in Kosovo. This research highlights the importance of fiscal policies in economic development and the need for the government to provide businesses with sufficient time and support to adjust to tax rate changes. The study also underscores the varied impacts of VAT changes on different sectors, emphasizing the need to consider consumer welfare in tax policy decisions. This study provides real data on the current situation of VAT and excise duties in Kosovo, from the business sector contributing valuable insights for policymakers and stakeholders, especially considering support for the private sector can lead to an overall increase in export levels and positively impact the economy as a whole. [ABSTRACT FROM AUTHOR]

Summary: Adipose tissue stores excess energy and produces a broad range of factors that regulate multiple physiological processes including systemic energy homeostasis. Visceral adipose tissue (VAT) plays a particularly important role in glucose metabolism as its endocrine function underpins food uptake and energy expenditure. Caloric excess triggers VAT inflammation which can impair insulin sensitivity and cause metabolic deregulation. Regulatory T cells (Tregs) that reside in the VAT suppress inflammation and protect from metabolic disease. The cellular components of VAT and its secretory products play a vital role in fostering the differentiation and maintenance of VAT Tregs. Critically, the physiology and inflammatory tone of VAT exhibit sex‐specific disparities, resulting in substantial VAT Treg heterogeneity. Indeed, cytokines and sex hormones promote the differentiation of distinct populations of mature VAT Tregs, each characterized by unique phenotypes, homeostatic requirements, and functions. This review focuses on key findings that have significantly advanced our understanding of VAT Treg biology and the current state of the field, while also discussing open questions that require further exploration. [ABSTRACT FROM AUTHOR]

The paper provides an extensive overview of the VAT exemption of financial services in the EU. The topic is surrounded by conceptual and practical challenges. The main issues are presented in a retrospective plan. They have been clearly defined and discussed since the very inception of the EU VAT system. The difficulties this tax regime is faced with today reveal the logical sequence that can be traced as far back as the 1970s. In its first part, the paper looks at the topic from a historical perspective, exploring the inclusion of financial services within the scope of the first VAT rules. Further insight is subsequently provided on the application of the VAT exemption over the past decades until the present-day rules. At its core, the text relies mostly upon the CJEU case law. Capital issues for VAT fiscal neutrality are also given careful consideration. This is the major concern inspiring the Commission's attempts and proposals for VAT reforms. After a concise examination of the efforts to revise the legislation, the paper focuses on the most recent developments in the financial industry, which is a major stakeholder concerned by the recent aspirations of Brussels. [ABSTRACT FROM AUTHOR]

Copyright of Economic Series of the Bulletin of the L.N. Gumilyov ENU is the property of L.N. Gumilyov Eurasian National University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aims to find out how the impact felt by the community after the implementation of the VAT rate increase policy on individuals who act as end consumers, and business actors or MSMEs who act as distributors. The method used in the study is a Systematic Literature Review (SLR) from various studies on the impact and implications of VAT rate increases in Indonesia. The results of the study show that VAT affects the price of goods and services in the market, increases production costs and selling prices, and worsens inflation. However, the increase in VAT rates can also increase government tax revenues, reduce the budget deficit, and stabilize the country's fiscal condition. In addition, the increase in VAT can affect consumer behaviour and business investment, especially in the manufacturing, trade, and service industry sectors. [ABSTRACT FROM AUTHOR]

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Summary: Background: The introduction of tyrosine kinase inhibitors (TKI) has greatly improved the management of metastatic melanoma. Recent studies have uncovered a relationship between the body mass index (BMI) and outcome of patients with metastatic melanoma. However, conflicting results have challenged the relevance of this finding. In the current work, we aim to dissect body composition features of melanoma patients treated with TKI to evaluate their value as biomarkers. Patients and Methods: We analyze body composition features via CT scans in a retrospective cohort of 57 patients with non‐resectable stage III/IV melanoma receiving first‐line treatment with TKI in our department, focusing on the impact of body composition on treatment efficacy and occurrence of adverse events. Results: In uni‐ and multivariate analyses, we identify an association between the visceral adipose tissue gauge index (VATGI) and survival. We furthermore profile additional body composition features including sarcopenia, which was also associated with a shorter overall survival. Finally, we detected an enrichment of cases with fatigue in patients with low VATGI. Conclusions: Our study represents the first exploratory study evaluating the suitability of body composition measurements as biomarkers for melanoma patients treated with TKI. Our data suggest a putative use of VATGI as a biomarker predicting patient outcome. [ABSTRACT FROM AUTHOR]

Copyright of Journal der Deutschen Dermatologischen Gesellschaft is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Dressed by the legislator in the attire of a legal obligation, tax representation is envisioned as an expression of syncretism, combining features of conventional representation as enshrined over centuries and new characteristics dictated by the specificity of its application field and contemporary economic realities. The practical benefits of this regulation, unquestionably today, are offset by its inherent challenges and limitations, fueling ongoing debates regarding the legal treatment of the tax representative, the boundaries of representation, and their legal responsibility. In this context, the present paper provides an overview of the facets of the tax representation institution for VAT purposes and the implications of its effects within the national legal framework.

The purpose of the study is to theoretically substantiate customs regulation, identify shortcomings in its functioning in the prewar and wartime periods, develop appropriate practical recommendations, search for alternatives to meet the demand for imported goods and services, as well as restore the customs and financial security of the country with the condition of ensuring global partnership in terms of implementing the seventeenth Sustainable Development Goal «Partnership for Sustainable Development». It is determined that customs regulation is a subsystem of the State regulation of foreign economic activity, which defines and controls the process of movement of goods and services across the customs border. An analysis of current trends, dynamics of customs security and its components in the plane of effective customs regulation and ensuring the customs interests of the country is carried out. The key indicators that determine the level of customs burden on the country’s economy have been calculated and analyzed. There is a negative trend in such indicators as: provision of customs payments to the revenues of the State budget of the country, provision of customs payments of tax revenues, fulfillment of planned indicators for customs payments. The significance of customs payments in the revenues and tax revenues of the State budget is irrefutable. A comparative analysis of the both prewar and wartime structure of customs payments is carried out. The dynamics of the volume of taxed imports and the tax burden on them in Ukraine during 2018–2023 are studied. The key trends of the studied indicators are declining. The largest decline is observed during the pandemic in 2020 and at the beginning of the ongoing war in 2022. The partnership relations between the State and business entities in the context of the issue of customs regulation through the introduction of a system of preferential taxation of imports during the wartime period are studied. A systematization of normative legal acts of 2022, which fixed preferential conditions for business entities, is carried out. The problems of customs regulation of the prewar period, which significantly affected its efficiency and functional capacity in the wartime period, are identified. Measures for further leveling of these problems with the aim of European integration are proposed.

Simple Summary: This systematic review explores the relationship between obesity and renal-cell carcinoma (RCC), focusing on how different types of fat measurements influence the behavior and prognosis of the disease. Despite some studies suggesting a protective role of certain fat deposits, particularly visceral adipose tissue (VAT), conflicting findings exist across different adipose metrics and RCC subtypes. Methodological variations and limitations, such as retrospective designs and sample size constraints, pose challenges to standardization and generalizability. Further research efforts are needed to understand these associations better and establish standardized approaches for adiposity assessment in RCC patients, which could inform clinical practice and therapeutic decision-making. (1) Background: Renal-cell carcinoma (RCC) incidence has been steadily rising, with obesity identified as a potential risk factor. However, the relationship between obesity and RCC prognosis remains unclear. This systematic review aims to investigate the impact of different adipose tissue measurements on RCC behavior and prognosis. (2) Methods: A search of MEDLINE databases identified 20 eligible studies focusing on various fat measurements, including visceral adipose tissue (VAT), subcutaneous adipose tissue (SAT), perirenal adipose tissue (PRAT), and the Mayo adhesive probability (MAP) score. (3) Results: The review revealed conflicting findings regarding the association between adipose tissue measurements and RCC outcomes. While some studies suggested a protective role of certain fat deposits, particularly VAT, against disease progression and mortality, others reported contradictory results across different adipose metrics and RCC subtypes. (4) Conclusions: Methodological variations and limitations, such as retrospective designs and sample size constraints, pose challenges to standardization and generalizability. Further research is needed to understand these associations better and establish standardized approaches for adiposity assessment in RCC patients, which could inform clinical practice and therapeutic decision-making. [ABSTRACT FROM AUTHOR]

Excess adipose tissue, particularly of the visceral type, triggering chronic low-grade inflammation and altering its secretory profile, is a contributing factor to the initiation and progression of metabolic dysfunction-associated steatotic liver disease (MASLD). This study aimed to compare the levels of selected adipokines and cytokines in individuals with normal weight and obesity, assessing their potential for diagnosing MASLD and establishing a cutoff point for body fat content associated with hepatic steatosis development. The research involved 99 participants categorized by body mass index and MASLD presence, undergoing body composition analysis, liver elastography, biochemical tests, and evaluation of adipokines and cytokines in serum. The results indicated elevated IL-6 (interleukin 6) serum levels in individuals with obesity with MASLD compared to the normal-weight group without MASLD. The multivariate regression analysis demonstrated a connection between hepatic steatosis and total adipose tissue content, VAT (visceral adipose tissue), VAT/SAT (subcutaneous adipose tissue) ratio, HOMA-IR (homeostasis model assessment of insulin resistance), IL-6, Il-1β (interleukin 1β), and MMP-2 (matrix metalloproteinase 2). Among the adipokines and cytokines examined in this study, interleukin 6 was the strongest predictor of MASLD regardless of gender. In addition, an association between the development of hepatic steatosis and higher serum IL-1β levels and higher adipose tissue was observed in women. However, further studies on a larger group of patients are needed to consider the use of these cytokines as markers of MASLD. The HOMA-IR index demonstrated potential diagnostic utility in identifying hepatic steatosis. [ABSTRACT FROM AUTHOR]

Value Added Tax has been to a large extent harmonized in the European Union since the 1960s. As a result, most of the general provisions concerning its design are applicable in all Member States. However, there are some variances in how specific categories of taxpayers are taxed. Member States that face challenges in applying universal VAT norms to specific categories of entrepreneurs due to the structure and nature of their activity are permitted to adopt simplified procedures for calculating and collecting the tax. These procedures typically take the shape of flat-rate schemes, tax exemptions, tax reductions or specific provisions concerning VAT chargeability. This paper aims to assess the implementation of these schemes in Germany with regard to small businesses. The study provides a multi-level insight into the legal framework that underpins the design and actual implementation of these VAT schemes. It is primarily conceptual in nature. The paper's objective is achieved through the use of selected socio-legal research combined with certain quantitative methods. To determine the demand reported by entities for the procedures in question, as well as the scale of their application, statistical data from the Federal Statistical Office of Germany were used. For many years, Germany was among the member states that implemented all the simplified VAT schemes outlined in the 2006/112/EC Directive to reduce the tax burden imposed on firms. However, these schemes were and continue to be applicable only to a limited extent. They are an example of legal concepts that are diversly understood depending on the legal systems, despite the advanced harmonization process of VAT. Studies and publications addressing the problem of the application of simplified VAT schemes are therefore extremely rare. The issue covers both the legal and economic aspects of VAT design. The present paper uses one country as an example, but a comparative study was also conducted to juxtapose the provisions adopted at the European Union level and those implemented at the national level. [ABSTRACT FROM AUTHOR]

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study provides evidence of the relationship between adopting a value-added tax (VAT) and corporate income tax avoidance. Our analysis exploits the staggered replacement of retail sales tax with VAT in China between 2012 and 2019. Based on a sample of 6,948 firm-years, we find that firms affected by the VAT reform are associated with an increase in their book (cash) effective income tax rates by 1.4 (2.2) percentage points. Such an effect is more pronounced among firms that make the most of their sales to businesses than individuals and among those that are located in regions with low social trust and tax enforcement levels. Additional test results show that changes in ETRs are not mechanically driven by changes in sales and costs and consumption taxes brought about by the reform. While aiming to eliminate double taxation, the VAT reform generates a positive externality for income tax collection. JEL Classifications: H25; H26; K42. [ABSTRACT FROM AUTHOR]

The article examines the fiscal role of indirect taxes in the formation of state budget revenues. The peculiarities of indirect taxation in Ukraine, types of indirect taxes according to the current legislation are disclosed. Inflows to the state budget of indirect taxes were analyzed in terms of their absolute values, shares, and in relation to GDP. It was found that indirect taxes in the structure of the tax system of Ukraine are the main source, demonstrating high fiscal efficiency. The results of the analysis of the receipts of indirect taxes to the budget of Ukraine indicate that the key budget-forming tax is the value added tax, the second largest revenue is the excise tax, and customs duties occupy the third position in terms of revenue to the state budget. Therefore, indirect taxes in the structure of the tax system of Ukraine are the main source, demonstrating high fiscal efficiency, the reduction of their share in the structure of budget revenues in recent years occurred due to a full-scale invasion. In today’s conditions, tax reform should take place within the framework of a defined strategy, which will allow for a more reasonable modeling of the formation and forecasting of tax revenues to the budget, taking into account both indirect and direct taxes. It is important to emphasize the importance of consumption taxes as a key instrument of state influence on economic development, carrying out regulation by which the state contributes to the creation of competitive conditions in the domestic and foreign markets. This, in turn, contributes to the stimulation of business activity and the formation of added value, which is the basis of taxation of most types of taxes. [ABSTRACT FROM AUTHOR]

Background: South African tax practitioners fulfil a worthwhile advisory role and have unique insights into and emotional responses to the challenges faced by small business owners (SBOs) regarding value-added tax (VAT). Aim: The study aims to understand the insights of tax practitioners around the challenges encountered by SBOs regarding VAT compliance. Setting: A combination of face-to-face and online interviews took place with tax practitioners who service SBOs situated in the Gauteng province of South Africa. Method: The study employed a qualitative research methodology and an interpretivism paradigm. Twenty-two semi-structured interviews were conducted with tax practitioners to gather their insights regarding challenges encountered by SBOs regarding VAT compliance. Results: Tax practitioners generally argue that SBOs struggle with compliance challenges. There is a lack of understanding regarding the basic principles of the concept of agency for VAT purposes. Operational needs often impel the SBOs to utilise the VAT monies for ongoing business concerns. Accounting for VAT on an invoice basis is difficult for SBOs. Also, at the compulsory VAT registration threshold of R1 million, the SBOs are not ready to handle the VAT compliance burden yet. Lastly, there are negative attitudes towards VAT powered by the view that VAT encompasses constant outflows of cash. Conclusion: Tax practitioners have important, yet complicated, interlocutor roles in ensuring VAT compliance. There needs to be a collaborative effort from all relevant role players to improve the day-to-day lived experiences regarding VAT compliance of SBOs. Contribution: The study’s philosophy adds differentiated dimensions around the key challenges facing SBOs regarding VAT compliance with a view towards alleviating these obstacles.

In the digital world, borders between countries are fading, and many people keep making more and more online purchases, often from offshore vendors. Cross-border e-commerce is a game-changer for international trade but poses serious challenges for traditional customs procedures. As the number of parcels continues to grow rapidly, customs authorities around the world strive to balance between effective revenue collection, trade facilitation, and proper safety controls. At the EU level, significant revenue losses and competition distortion have led to changes in VAT rules with a key policy objective to fight tax fraud in e-commerce and reduce the administrative burden of VAT collection. The VAT e-commerce package that came into force on July 1, 2021, includes measures on imports of low-value goods from third countries. The adopted solution imposes liability on digital platforms that play a crucial role in the rise of B2C internet sales. This article provides an overview of e-commerce global trends and challenges, international organizations’ initiatives, emerging technology pilots, as well as best practices. It also offers a critical description of the new EU VAT provisions that have a severe effect on customs. Moreover, it describes the design, functional, and interoperability specifications of a proposed web-based application that enables buyers to lodge customs declarations themselves, aiming for improved transparency on import-related charges and more effective e-government at a more general level through the digital transformation of customs clearance. Doi: 10.28991/ESJ-2024-08-01-024 Full Text: PDF

This article presents a problem of the abuse of law clause with respect to VAT that gives rise to numerous disputes between tax authorities and taxpayers. It aims at comprehensively discussing this problem, in the context of the source literature as well as national and EU legislation and case law. The issue presented in this article is important for the operations of enterprises. A principal conclusion is that in each case, tax authorities and administrative courts must examine the transaction and all its aspects in their entirety in terms of their actual nature and objective. This boils down to investigating whether the only objective of a given transaction is to obtain an undue tax advantage, or whether such an advantage is merely gained by an entity “along the way”.

In July 2014, the Parliament of the Republic of Moldova ratified the Association Agreement between the Republic of Moldova and the European Union and the European Atomic Energy Community and their member states, of the one part, (hereinafter – the AA RM-UE). According to the AA, the Republic of Moldova is to harmonise its national legislation to the acquis communautaire and the respective actions and deadlines are set. Harmonization of national legislation, including tax legislation, is a prerequisite for achieving the objective of the Republic of Moldova’s accession to the European Union. Our study highlights the main challenges in the field of tax legislation that public authorities are to manage during the harmonization process.

Abstract Background Obesity, characterized by visceral adipose tissue (VAT) expansion, is closely associated with metabolic dysfunction-associated steatotic liver disease (MASLD) and metabolic dysfunction-associated steatohepatitis (MASH). Recent research has highlighted the crucial role of the adipose tissue—liver axis in the development of MASLD. In this study, we investigated the potential role of omentin-1, a novel adipokine expressed by VAT, in obesity-related MASLD pathogenesis. Methods Through in silico analysis of differentially expressed genes in VAT from obese patients with and without MASH, we identified omentin-1 as a significant candidate. To validate our findings, we measured omentin-1 levels in VAT and plasma of lean controls and obese patients with biopsy-proven MASLD. Additionally, we assessed omentin-1 expression in the VAT of diet-induced mice MASLD model. In vitro and ex vivo studies were conducted to investigate the effects of omentin-1 on MASLD-related mechanisms, including steatosis, inflammation, endoplasmic reticulum (ER) stress, and oxidative stress. We also analyzed the impact of d-glucose and insulin on VAT omentin-1 levels ex vivo. Results Compared to the lean group, the obese groups exhibited significantly lower VAT and plasma levels of omentin-1. Interestingly, within the obese groups, omentin-1 is further decreased in MASH groups, independent of fibrosis. Likewise, VAT of mice fed with high-fat diet, showing histological signs of MASH showed decreased omentin-1 levels as compared to their control diet counterpart. In vitro experiments on fat-laden human hepatocytes revealed that omentin-1 did not affect steatosis but significantly reduced TNF-α levels, ER stress, and oxidative stress. Similar results were obtained using ex vivo VAT explants from obese patients upon omentin-1 supplementation. Furthermore, omentin-1 decreased the mRNA expression of NF-κB and mitogen-activated protein kinases (ERK and JNK). Ex vivo VAT explants showed that d-glucose and insulin significantly reduced omentin-1 mRNA expression and protein levels. Conclusions Collectively, our findings suggest that reduced omentin-1 levels contribute to the development of MASLD. Omentin-1 supplementation likely exerts its beneficial effects through the inhibition of the NF-κB and MAPK signaling pathways, and it may additionally play a role in the regulation of glucose and insulin metabolism. Further research is warranted to explore omentin-1 as a potential therapeutic target and/or biomarker for MASLD. Graphical Abstract

This paper attempts to measure and report the extent and magnitude of tax evasion in the medical sector and to be compared with other selected human-to-human (Η2Η) life services in the Greek economy. Specific household expenditures for human (Η2Η) services for the period 2011–2017 were analysed, using data from the annual 'Household Budget Survey (HBS)' of the Hellenic Statistical Authority (ELSTAT) and were compared with the financial administrative data from the 'Statistical Business Register (SBR)', which is updated on an annual basis with data provided by the tax authority, depending on the case-specific characteristics of each sector under study that have been taken into account in the calculations. The research showed that the participation of doctors in the phenomenon of tax evasion as a whole has been declining in recent years while other human economic activities are responsible many times over for the perpetuation and exacerbation of the phenomenon. The annual tax evasion on average for the period 2011–2017, for the medical sector, is estimated to amount to €565.6 million (0.31% of the Greek GDP – mean value of the same period), while for the 'accommodation services (hotels)' sector, it is estimated to €3.3 billion (1.84% of GDP), to €6.8 billion for the catering sector (3.76% of GDP), to €2.1 billion for the education sector (1.18% of GDP), to €87.3 million for the hairdressing/other beauty treatment services of the personal service sector and finally to €50.3 million for the funeral and related services sector. [ABSTRACT FROM AUTHOR]

This paper examines the price effects of a VAT (value-added tax) reduction for menstrual hygiene products in Germany. Several aspects make this VAT reduction particularly interesting: the reduction is exogenous to economic conditions, the reduction was substantial and permanent, and demand can be assumed to be inelastic. We find that the VAT reduction was completely passed through to consumers. In fact, pass-through rates of significantly more than 100% can be observed. We find that the excess pass-through occurred in relatively competitive market segments, and that it is almost fully explained by retailers rounding down prices after the reduction. [ABSTRACT FROM AUTHOR]

Fiscal policy stands as a crucial pillar of economic development through its economic financing function. The regulatory effects of fiscality have been shown to reduce the ripple effects of uncertainties on economic growth within the EU. Unlike the average European economy, the Romanian economy has exhibited particularities concerning economic growth (ranking highly in economic growth among European nations in absolute terms), partly due to a more assertive fiscal policy applied to a consumption-based economy affected by hyperinflation (especially in the last five calendar years). The research issue stems from the premise of the lack of predictability in Romanian fiscal policy and its implications for the business environment. Our aim is to develop an econometric model of the fiscal effects of VAT on the business performance of the construction sector in Romania for the period 2010–2021. The methods employed involve empirical analysis and the development of consolidated industry-level databases followed by econometric modeling using the multiple linear regression method. The results of the research demonstrate that financial independence and solvency promote excessive taxation in emerging markets and developing countries, such as Romania, being correlated with the macroeconomic evolution of the respective state. Additionally, the results indicate that tax pressure can constitute a barrier to the sustainable development of firms, with direct repercussions for consumers. Attractiveness to investors is also affected, remaining a priority for companies. The study's findings will enable the identification of the main impediments and opportunities brought about by VAT taxation on branch-level performance, proving useful for construction sector managers and fiscal policy makers in fostering sustainable industry development and establishing a sustainable fiscal regime to safeguard investors. [ABSTRACT FROM AUTHOR]

Since the Finance Act 2020 became effective, there have been scholarly debates regarding the impact of the hike in the value-added tax (VAT) rate from 5% to 7.5% on the general economy of Nigeria. One of the macroeconomic variables that often features in academic discussions is unemployment. Therefore, this study was aimed at examining the impact of the new VAT regime on the situation of unemployment in Nigeria. Autoregressive distributed lag (ARDL) framework was employed in the analysis. Thus, unemployment rate is the dynamic dependent variable while VAT revenue is the dynamic regressor. For robustness purposes, inflation rate and manufacturing output, which are commonly-discussed drivers of unemployment, are included as the control variables. Data on the macro variables were sourced from the World Bank's World Development Indicators, Central Bank of Nigeria's Statistical Bulletins and the Federal Inland Revenue Service's Financial Reports. The data covered the period 1994-2021. Empirical findings revealed that the VAT revenues have a positive relationship with the unemployment rate, suggesting that the hike in VAT rate might have a contractionary impact on employment. Furthermore, the unemployment and inflation appear to have positive relationship over the long run. The proposition of Phillips curve is therefore rejected using data sourced from the Nigerian economy. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Derecho Comunitario Europeo is the property of Centro de Estudios Politicos y Constitucionales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista del ICDT is the property of Instituto Colombiano de Derecho Tributario and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)