scholarly journals The Development of Corporate Tax Structures in the European Union from 1998 to 2015 Qualitative and Quantitative Analysis

Author(s):  
Rainer Brrutigam ◽  
Christoph Spengel ◽  
Kathrin Stutzenberger
2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Nikolai Kozak

In the article, the author considers the verification issue of the endurance of the venture elements of steel-reinforced concrete spans of bridges, in particular, flexible dowel crutches («Nelson’s anchors»). According to the existing domestic regulatory framework, the endurance test of the flexible dowel crutches for road bridges is not required; at the same time, the survey’s results of the operated superstructures indicate the presence of problems associated with the insufficient endurance of these elements. The article presents comprehensive (qualitative and quantitative) comparative analysis results of the world’s existing approaches to testing the endurance of the venture elements. At the stage of qualitative analysis, the author considered methods of checking the endurance of elements in general according to the norms of 8 countries and regions (Russia, the European Union, the USA, Ukraine, Australia, Canada, Japan, China) and highlighted a basic set of methods for checking the endurance of the venture elements (Russia, the European Union, USA, Ukraine). The models of the basic set were subjected to a detailed qualitative analysis according to the criteria of the models used and the parameters included in them. The quantitative analysis of the selected basic set techniques, carried out in relation to the existing bridge, included an analysis of the effects of moving loads on the venture elements, direct elements verification using the considered methods, as well as the design damage comparison of the elements obtained by the Palmgren-Miner linear summation hypothesis. Based on the obtained values of design damage, the values of the use of endurance reserves were determined and analyzed for each of the considered methods and the conditional load model. Based on the results of the qualitative and quantitative analysis, the author draws conclusions based on the comparison of various methods and highlights the rational directions for improving the existing domestic methodology.


INFO ARTHA ◽  
2017 ◽  
Vol 2 ◽  
pp. 56-79
Author(s):  
NFN Khusnaini ◽  
Agung Widi Hatmoko

Attitudes towards tax compliance (willingness to comply) Indonesian society is still low. Required an innovative tax dissemination to increase it. The purpose of this study was to determine whether the tax dissemination based on Fogg Behavioral Model (FBM) approach may increase wiliingness to comply. The FBM based tax dissemination asserts that for a person to perform a target behavior, which is a willingness to comply, he or she must be sufficiently motivated, have the ability to perform the behavior, and be trigerred, to perform the behavior. This research is a combination of qualitative and quantitative analysis of statistical data results of the questionnaire, interviews, and observations of the respondent and the experimental process of dissemination. The method used in this study is a quasi experimental with patterns of nonequivalent control group (pretest-post which is not equivalent). Based on the results of data analysis, interviews and observations of the respondent and the experiment, this research showed that theFBMbasedtaxdissemination hasapositiveimpactto willingnesstocomplyofthetaxpayers. 


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