VAT compliance cost for SMEs in Algeria

Every organization tries to maximize its earnings by stringent cost control measures; however, only some costs are controllable, i.e., material, labor, etc., while others are not, i.e., taxes. In a country like Algeria, the overall tax rate is up to 30% for corporations, and these corporations, on average, spend 451 hours/year on tax compliance. Such a huge amount of time is spent for compliance due to the complex and ever-changing nature of the tax structure in Algeria. As SMEs are the main economic drivers for the Algerian economy, these SMEs are responsible for around 60% of Algerian‘s gross domestic product and employ 1.86 million people. This study is an attempt to explore the VAT compliance cost for the SMEs operating in the Adrar State of Algeria. For this purpose, 360 questionnaires were distributed among SMEs operating in the Adrar State of Algeria, and 327 fully completed questionnaires were received. Descriptive statistics and cross-tabulation were applied to extract useful information. The researcher found that out of the 327, only 122 firms hire external advisors for tax compliance; of the 122 firms (38.3%) which hire external experts, they either utilize the services of different accounting firms or individual consultants. In addition, firms in Algeria spend 4,165,000 DZD in terms of external compliance cost. On the other hand, accounting and tax department‘s employees of sample SMEs, on average, spend 24,244 hours, for accounting and tax matters only. Out of the total hours, the value is 2,967,313 DZD (22.48%). Similarly, SMEs based on different categories (number of employees, number of years established and turnover) unanimously report that high tax compliance cost is significant and an extra burden on the company‘s earnings, which might discourage investors investing in SMEs, which are vital sources of employment and revenu

VAT compliance cost for SMEs in Algeria: burden, complexity and business factors

This study investigates the cost of compliance for VAT in Algeria. Specifically, it examines the burden of VAT compliance cost by the small and medium enterprises (SMEs) in Algeria, the complexity of the VAT law and its compliance, and the business factors affecting VAT compliance cost.This study used questionnaire survey to collect data from the respondents for the purpose of investigating the VAT compliance cost. This study focuses on the SME operators within Adrar State in Algeria.The results of the study show that majority of the respondents think that VAT compliance cost is a burden to their company and VAT law is complex and costly for them.The high cost of compliance can discourage voluntarily compliance among owners of the SMEs.This study also reveals that business location of the SMEs does not affect their compliance cost. On the other hand, business size, business type and external advisors affect the compliance cost of the SMEs.In Algeria, SMEs are the backbone of the economy.However, the high compliance cost for this sector can discourage investors to invest in SMEs. Therefore, the government needs to review the tax policy, structure and legislation, and tax administration with a view to reduce the tax compliance cost for VAT specifically for the SMEs in Algeria

Dugdale model applied to a mixed mode loading of a semi infinite cracked structure

The Dugdale model was initially developed in the case of {a} mode I loading. It was extended to other modes and to {the} mixed mode case. The exact solutions were given for all these modes in the case of an infinite medium with a straight crack. This work is an application of the Dugdale model to a crack in a semi infinite structure submitted to a mixed mode loading. The coupled system of singular integral equations of the first kind corresponding to the {elastostatic} problem is solved semi-analytically. Particular attention is needed in the resolution because of jump discontinuities in the loading of the crack faces. The criteria of propagation are deduced {from} the revisited Griffith theory (G. Francfort, J-J. Marigo, Journal of Mechanics and Physics of Solids(1998) 46:8 1319-1342). The presented results show the evolution of the {applied load and critical stress with the crack length}. {The shape of the crack gap is also presented}. A comparison with the problem of a crack in an infinite structure is performe

UNIVERSIDAD DE Las Palmas de Gran Canaria, Gran Canaria. TAFIRA [Material gráfico]

Copia digital. Madrid : Ministerio de Educación, Cultura y Deporte, 201

Compliance costs of VAT for SMES in Algeria

This study focuses on the tax compliance cost of VAT for SMEs in Algeria. The objective is to examine the internal compliance costs of VAT.This study used questionnaire survey to collect data from the respondents.Results obtained reveal that on average, Algerian SMEs spend 24,244 hours/month on the work related to VAT matters. Based on these total hours, a value of DZD 2,967,313 are spent on staffs’ salaries specifically for VAT-related work. This study also found that SMEs use low cost software to control their overall compliance cost. The result also shows that managers spend less time as compared to accountants for VAT compliance purposes but spend as much time as account staff for such matters.This study suggests that Algerian government needs to review the tax policy and tax administration with a view to reduce the tax compliance costs for VAT specifically for the case of SMEs in Algeria

Etude de l'influence des défauts de petite taille sur le comportement à rupture avec le modèle des forces cohésives

Le but du travail est de montrer, dans le cadre de la mécanique de la rupture avec le modèle de forces cohésives, que les défauts de petite taille devant la longueur caractéristique du matériau ont pratiquement peu d'influence sur les capacités de résistance d'une structure. On traite pour cela deux exemples : le cas d'une plaque préfissurée, puis le cas d'une plaque contenant une cavité circulaire. Les calculs sont effectués avec la méthode des éléments fini

Simvastatin inhibits TLR8 signaling in primary human monocytes and spontaneous TNF production from rheumatoid synovial membrane cultures

Simvastatin has been shown to have anti-inflammatory effects that are independent of its serum cholesterol lowering action, but the mechanisms by which these anti-inflammatory effects are mediated have not been elucidated. To explore the mechanism involved, the effect of simvastatin on Toll-like receptor (TLR) signalling in primary human monocytes was investigated. A short pre-treatment with simvastatin dose-dependently inhibited the production of tumor necrosis factor-α (TNF) in response to TLR8 (but not TLRs 2, 4, or 5) activation. Statins are known inhibitors of the cholesterol biosynthetic pathway, but intriguingly TLR8 inhibition could not be reversed by addition of mevalonate or geranylgeranyl pyrophosphate; downstream products of cholesterol biosynthesis. TLR8 signalling was examined in HEK 293 cells stably expressing TLR8, where simvastatin inhibited IKKα/β phosphorylation and subsequent NF-κB activation without affecting the pathway to AP-1. Since simvastatin has been reported to have anti-inflammatory effects in RA patients and TLR8 signalling contributes to TNF production in human RA synovial tissue in culture, simvastatin was tested in these cultures. Simvastatin significantly inhibited the spontaneous release of TNF in this model which was not reversed by mevalonate. Together, these results demonstrate a hitherto unrecognized mechanism of simvastatin inhibition of TLR8 signalling that may in part explain its beneficial anti-inflammatory effects

جمالية التّناص القرآني في الرواية الجزائرية المعاصرة رواية ريح يوسف لعالوة كوسة نموذجا

Metinlerarasılık olgusu, modern eleştirel araştırmaların yöneldiği çağdaş edebi anlatım araçlarından biridir. Edebiyatçılar bu olguyu, çeşitli edebi sanatlarda ele almış, metne zenginlik veren ve retoriğin sınırlarından uzaklaştırmaya katkıda bulunan bir tür metin kesişimi olarak kabul etmişlerdir. Bu noktadan hareketle çalışmamız, Kur’an metinlerarasılığının modern Cezayirli romancının sözlerine ne ölçüde estetik kattığını keşfetmeyi hedeflemektedir. Bu bağlamda Allâve Kûseh՚inin Rihu Yusuf (Yûsuf’un kokusu) adlı romanını örnek olarak ele almaktadır. Bahsi geçen bu romanda, yazarın estetik ve işlevsel sorunları dayandırdığı Kur’an-ı kerimin kelimeleri, manaları ve kıssaları gibi birçok konular görünmektedir. Çalışmamız, genel olarak metinlerarasılığın mahiyetini göstermek için betimleyici ve analitik yöntemini kullanmış, özel olarak ise bu hikâye metninde, Hz. Yûsuf (a.s) kıssasının seyrinde ilerlediği sonucuna gidilmesi adına Kuran metinlerarasılığının tezahürlerini ortaya koymak için aynı yönteme dayanmıştır. Bu dilsel tekniğinin kullanılması, yazarın ruhu bu hikâyenin anlamlarıyla ve onu Kur’an-ı kerimin kelimeleri, yapıları ve hikâyelerinden oluşan birçok alıntı yapmasına götüren psikolojik, sosyal, düşünsel ve sanatsal değerleriyle doygunluk kazandığının bir yansımasıdır.Intertextuality is one of the tools of contemporary literary expression that modern critical studies have turned to. Literary scholars have taken care of it in various literary arts and celebrated it as a kind of intersection of texts that gives the text richness and contributes to distancing it from the limits of directness and rhetoric. From this point of view, this study aims to reveal the extent to which Qur’anic intertextuality contributes to the granting of aesthetics to contemporary Algerian novelist discourse Rih Youssef, aesthetic and functional. The study relied on the descriptive analytical method to present the nature of intertextuality in general and the manifestations of Qur’anic intertextuality, especially in this narrative text, to conclude that the narration follows the approach of the story of Joseph, peace be upon him. The use of this linguistic technique is only a reflection of the saturation of the writer’s spirit with the story's meanings and its psychological, social, intellectual, and artistic values, which made him a lot of quoting and including from the Qur’anic text vocabulary, structures, and stories