Taxes are fundamental for the development of a country, and in Ecuador, the taxes in the year 2018 represented 43.4% of the General State Budget (PGE). In the province of Pastaza, the collection for ...2018 was 13,034,525 dollars, of which 6,058,603.55 dollars were collected by VAT, representing 46.5% of the total collection. The importance of this research work is to analyze the evolution and results achieved in the timely fulfillment of VAT in the province of Pastaza, since it is essential for the Tax Administration to ensure the best timely and correct compliance in the presentation and payment of VAT, that allows to guarantee and maintain an efficient collection.
We examine value added tax (VAT) non‐compliance in the European Union (EU) car market. This issue is of paramount importance because of the loss of VAT revenue, the profound distortion of market ...mechanisms, and the dangerous variety of fraudulent schemes employed. In addition to the usual VAT fraudulent schemes on intra‐community trade, the special regimes, and the different regulations for the sale of motor vehicles in the EU member states per se, favour non‐compliance in the car market. Non‐compliance also takes advantage of the lack of adequate and prompt information exchange among the tax administrations of different countries and, within each country, between the tax administrations and their departments responsible for motor vehicles. We highlight the fact that the current measures are insufficient to fight VAT non‐compliance and that the new rules proposed in the ‘definitive VAT system’ are inadequate to control the proliferation of scams in the car market. Accordingly, we suggest more substantial measures: well‐targeted and prompt cross‐checks through archives and databases, and the monitoring of their effectiveness; electronic invoices; real‐time exchanges of information between the different tax and transport authorities; and increased harmonisation of the special VAT schemes that aim to eliminate one of the most exploited opportunities for illicit gain, to the detriment of the EU member states.
Policy interaction is an important way to deal with increasingly complex environmental problems. This paper examines the investment-related tax cuts and the policy interaction with environmental ...regulation on firms' emission reduction strategies. Taking China's value-added tax (VAT) reform as a quasi-natural experiment and considering the interaction with the emission reduction target policy, our difference-in-differences estimation shows that: the average effect of the VAT reform reduces firms' sulfur dioxide (SO2) emission intensity by 16.6%, due to the adoption of emissions reduction strategies in the production processes; the interaction effect between the VAT reform and environmental regulation incentivizes firms to additionally reduce SO2 emission intensity, due to the adoption of both production processes and end-of-pipe reduction strategies. Our findings are more evident for firms with tight financial constraints. Overall, this paper reveals the micro-mechanisms of how the tax policies incentivize firms to choose emission reduction strategies and highlights the importance of the interaction effects between environmental and non-environmental policies, thus providing implications for the policy mix of environmental regulation and tax-cut incentives to promote pollution reduction and improve business performance.
The research aimed to analyze the influence of the standard VAT rate and the number of existing rates on the efficiency of VAT collection in the old and new member states of the European Union. The ...Student's t-test was applied to assess the significance of the model coefficients. P-values< 0.05 provide evidence that the parameter under test is significant. The study's conclusion is that a tax system containing a small number of reduced VAT rates and one relatively low standard rate of this tax is a system that will be less exposed to danger from unscrupulous entities practicing tax fraud.
Silicon carbide (SiC) is widely used in various industrial fields for its excellent properties. Vat photopolymerization (VP) technology stands out in the fabrication of SiC ceramics due to its ...enhanced design flexibility and capability to produce intricate geometries. However, the excessive residual carbon content in VP technology directly affects the sintering performance of SiC ceramics, leading to cracking and deformation defects. To address this issue, we systematically studied the residual carbon content of SiC under different debinding atmospheres in forming by VP technology. We found that the debinding atmosphere can effectively control the residual carbon content in SiC ceramics. Residual carbon exists in samples with a lower degree of defect, promotes grain growth, reduces neck size, and results in flexural strength of 253.13 MPa after pressureless sintering. This research promotes the application of VP technology in SiC ceramics and opens up a new avenue for the development of high-performance SiC ceramics.
Economic entities may register, for VAT purposes, before or after the start of economic activity. In practice, for taxable persons registered for VAT purposes, situations may arise that lead to the ...cancellation of the VAT code. These taxpayers may be re-registered as value added tax payers if they meet certain conditions. That is why we have presented the fiscal and accounting effects regarding the cancellation of the VAT code, on the date of cancellation, in the period in which the code is canceled as well as from the date of re-registration for VAT purposes. The case studies present the situation of a taxpayer, supplier, in the three periods, but also the effects on the taxpayer-client of the person who has the VAT code canceled and subsequently regained it.
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•A machine learning based strategy was proposed to improve the processing fidelity of the vat polymerization process by automatically tuning the distribution of localized grey-pixels ...of different intensities.•A chessboard pattern based data generation and training strategy was proposed to help the model better understand the impact of curing resulting from different combinations of adjoining greyscale pixel levels.•An automated data processing strategy to help extract and repair data after data collection.•The introducing of CGAN system for increasing the sets of training data.
Like many pixel-based additive manufacturing (AM) techniques, digital light processing (DLP) based vat photopolymerization faces the challenge that the square pixel based processing strategy can lead to zigzag edges especially when feature sizes come close to single-pixel levels. Introducing greyscale pixels has been a strategy to smoothen such edges, but it is a challenging task to understand which of the many permutations of projected pixels would give the optimal 3D printing performance. To address this challenge, a novel data acquisition strategy based on machine learning (ML) principles is proposed, and a training routine is implemented to reproduce the smallest shape of an intended 3D printed object. Through this approach, a chessboard patterning strategy is developed along with an automated data refining and augmentation workflow, demonstrating its efficiency and effectiveness by reducing the deviation by around 30%.
The separation between printed part and vat floor in constrained surface vat photopolymerization (VP) is a long-standing challenge, which limits the printability of soft materials like ...polydimethylsiloxane (PDMS). This study aims to characterize the separation behavior of a photocurable PDMS resin on a hydrogel film whose high-water content is expected to minimize the separation force. For this benchmark study, a commercially available polytetrafluoroethylene (PTFE) and an acrylate-based photopolymer are used as the baselines. Along with two printing speeds, a total of eight cases (two films, two resins, and two speeds) are used in the design of the experiment. A modified digital light processing (DLP) printing with a built-in force sensor is used to sample the force profile during the printing. The results show that PDMS has a lower separation force but longer separation distance than those of the acrylate-based resin. The hydrogel film can further minimize the separation force and distance; those values are under 0.5 N in PDMS printing. A lower speed can further reduce the separation force, but increase separation distance, likely due to the rate-dependent material properties. These results suggest a potential solution to print PDMS fast with small and fragile features.
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