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The policy led by a large number of developing countries, with the aim of increasing indirect taxes, has opened the issue of Value Added Tax (VAT) efficiency. Reforms of tax systems of developing countries generally involve an increase in standard rates in order to increase VAT, which is the main source of public revenues. In such a way, developing countries determine the VAT efficiency and the amount of revenue that could be collected by indirect taxation. The article sums up works of different scientists, dealing with the impact of determinants on VAT efficiency. The subject of this paper is an analysis of the factors that influence the C efficiency ratio. The main objective of the paper is to analize the impact of the change in the standard rate on the ratio. Theoretical analyses of standard rates and other factors that have reflections on the VAT collection efficiency explicitly prove that there are different ways to improve the efficiency of VAT collection, and exclude an increase in the standard rate. An increase in the standard rate provides a balance of negative effects, which can be blurred by recorded tax revenues. We focused on the countries of the European Union: Bulgaria, Czech Republic, Estonia, Greece, Croatia, Latvia, Hungary, Poland, Romania, Slovakia, Slovenia, Lithuania during the 2000-2016 period. These countries experienced significant changes in government during economic transformation, and where VAT is the main source of public revenues. The last section analize an increse in VAT rate and C efficiency ratio in Serbia and conteins conclusions. The paper indicates the imperfection of inadequately defined VAT rates on economic growth and development in analized countries. Based on analyses we can conclude that the increase in the standard rate have negative reflections on the VAT efficiency, and that it was one of the factors of the continuous decline in C-efficiency. ; Politika koju vodi veliki broj zemalјa u razvoju, u cilјu povećanja indirektnih poreza, otvorila je pitanje efikasnosti poreza na dodatu vrednost (PDV). Reforme poreskih sistema zemalјa u razvoju generalno uklјučuju povećanje standardnih stopa kako bi se povećao PDV, koji je glavni izvor javnih prihoda. Na taj način zemlјe u razvoju određuju efikasnost PDV-a i iznos prihoda koji se mogu prikupiti indirektnim oporezivanjem. Članak subsumira naučne radove koji se bave uticajem determinanti na efikasnost PDV-a. Predmet ovog rada je analiza faktora koji utiču na racio C efikasnosti. Glavni cilј rada je da analizira uticaj promene standardne stope na racio. Teorijska analiza standardnih stopa i drugih faktora koji utiču na efikasnost naplate PDV-a eksplicitno dokazuje da postoje različiti načini za pobolјšanje efikasnosti naplate PDV-a i isklјučuje povećanje standardne stope. Povećanje standardne stope obezbeđuje bilans negativnih efekata, koji se mogu zamagliti evidentiranim poreskim prihodima. Fokusirali smo se na zemlјe Evropske unije: Bugarsku, Češku, Estoniju, Grčku, Hrvatsku, Letoniju, Mađarsku, Polјsku, Rumuniju, Slovačku, Sloveniju i Litvaniju tokom perioda 2000-2016. Ove zemlјe su doživele značajne promene u vladi tokom ekonomske transformacije, i njima je PDV glavni izvor javnih prihoda. U poslednjoj sekciji analizira se porast stope PDV-a i koeficijenta C efikasnosti u Srbiji i daju se zaklјučci o tome. U radu se ukazuje na nesavršenost neadekvatno definisanih stopa PDV-a na ekonomski rast i razvoj u analiziranim zemlјama. Na osnovu analiza možemo zaklјučiti da povećanje standardne stope ima negativne refleksije na efikasnost PDV-a, te da je to bio jedan od faktora kontinuiranog pada C-efikasnosti.

Indirect taxes have a significant place in developing EU countries' tax systems. The article sums up scholars of different scientists, dealing with the impact of VAT efficiency determinants. The purpose of this study is to investigate the determinants of VAT collection efficiency in the EU developing countries. The study relies on relevant data in transparent international statistical databases, covering the period from 1997 to 2017. The main research question in this paper is: does rise in value added tax rate negatively affect VAT collection efficiency in the EU developing countries. Accordingly, one of the independent variables included in the survey is standard annual VAT rate. In addition to standard VAT rate, as a determinant of VAT collection efficiency, we analyze: economic growth rate, export of goods, export of services, wages and salaries, household consumption. The hypotheses set are analyzed using correlation and regression analyses. Empirical results show a positive effect of economic growth rate, export of goods, and the negative effect of two variables: standard VAT rate and household consumption. The two observed variables, export of services and wages and salaries, do not show a statistically significant effect. The results obtained using appropriate statistical tools serve as guidelines to macroeconomic policy makers to generate higher tax revenues from VAT. By analyzing the C-efficiency determinant, we design a relevant development strategy approach for economically underdeveloped EU countries. ; Indirect taxes have a significant place in developing EU countries' tax systems. The article sums up scholars of different scientists, dealing with the impact of VAT efficiency determinants. The purpose of this study is to investigate the determinants of VAT collection efficiency in the EU developing countries. The study relies on relevant data in transparent international statistical databases, covering the period from 1997 to 2017. The main research question in this paper is: does rise in value ...

This study investigates the usage of Military Flight Operations Quality Assurance (MFOQA) data as a means to obtain precise, aircraft-specific fuel loads. Currently, USAF C-5M aircraft include a 4% degrade value in their fueling practices. MFOQA data are analyzed in an attempt to refine this value. Case study data are analyzed from a single C-5M. A model is constructed using smoothing techniques which compare MFOQA actual observations to a baseline flight test model. The resulting figures are applicable to fuel planning and fuel efficiency concepts. Validation is presented through comparison with computerized flight planning software output. Results from the case study analysis are presented within the framework of fleet-wide implementation and maintenance practices.

The core-shell morphology study is crucial for composite materials, comprised of a low conductive core with a highly conductive thin carbon shell. The study analyzed carbon morphology evolution for the two series of Li4Ti5O12/C samples with carbon content increasing from 0.9 to 5.6 wt%. The conventional X-Ray Photoelectron Spectroscopy (XPS) study allowed us to conclude about the efficiency threshold of carbon layer growth over lithium titanate core for two carbon deposition methods - both sucrose and acetylene decompositions. Although the carbon layer thickness is increasing with carbon concentration growth in LTO/C composites, the efficiency of carbon coverage was shown to decrease with the threshold carbon concentrations about 1-2%. The chemical bonding analysis based on the same XPS data was used for C@LTO interface characterization. The proposed approach can be used for optimization of producing different composites with core-shell structure (carbon-based composites, materials with protective layers, and materials with gradient core-shell structure). © The Author(s) 2018. Published by ECS. ; This work was performed within the state task no. 3.6115.2017/8.9 of the Ministry of Education and Science of the Russian Federation and supported by Government of the Russian Federation (Act 211, Agreement 02.A03.21.0006). The equipment of the Ural Center for Shared Use "Modern Nanotechnology" UrFU and JSC Eliont were used. Authors thanks Vasily Lebedev and Alexander Esin for fruitful discussions.

It is widely agreed that in countries without major constraints on administrative capacity, a value-added tax (VAT) should tax all goods and services at a uniform rate. In these countries, VAT's C-efficiency, that is, actual revenue over potential revenue, should be one if compliance is perfect. Under this approach, VAT's C-inefficiency— the aggregate of the policy gap (exemptions, reduced rates, thresholds) and the compliance gap (revenue shortfalls due to laps in compliance and implementation)— is treated as a residual. This contribution shows that calculating VAT's C-inefficiency independently of its C-efficiency produces a more telling benchmark, particularly of the policy gap. This is illustrated by an analysis of the revenues of the Dutch VAT, which, given the common VAT directive, should be representative of the VATs in other European Union Member States. The large policy gap, hovering around 0.50, forms the background for exploring three options to improve VAT's performance: reforming the common directive, ceding VAT design to Member States, and introducing a common modern VAT which can be piggybacked by Member States. ; A preliminary draft of this paper was presented at the online congress of the International Institute of Public Finance held in Reykjavik, Iceland, August 23, 2020. ; http://link.springer.com/journal/10797 ; am2021 ; Economics