Cost-benefit analysis of tax administration reforms in Finland

In Finland, over 98% of the compliance costs incurred by VAT-registered entities are borne on micro, small and medium taxpayers. The Finnish Tax Administration (FTA) project "Design and Implementation of a New VAT Reporting Model" is an analysis of three interventions to enhance the current tax administration system. The three interventions are to expand the information collected on the VAT return (stage 1), to introduce electronic reporting of VAT invoices by all taxpayers to the FTA (stage 2), and finally, for the FTA to pre-fill the VAT returns for small, medium and micro taxpayers (stage 3). A Cost-Benefit Analysis approach is used to evaluate these proposals for potential implementation by measuring the potential costs and benefits of each stage of the reforms. The project's main aim is to increase tax revenues (reduce the tax gap) and reduce the economic costs associated with administration and compliance with the value-added tax (VAT) legislated obligations. Of the three interventions evaluated, the largest net economic benefits are created by the administrative pre-filling of the Value Added Tax returns

Five-beam interference pattern controlled through phases and wave vectors for diamondlike photonic crystals

We demonstrate, for what is believed to be the first time, the design of diamondlike photonic crystals made by holographic lithography based on five-beam interference. All five beams are launched from the same half-space, and the exposure can easily be realized by a single diffractive optical element. The photonic structure can be constructed through the translation of the interference pattern controlled by the phase shift of laser beams. The proposed holographic lithography is capable of creating series photonic crystals with large photonic bandgaps by adjusting the phase and the wave vector of interfering beams. © 2006 Optical Society of America

Стандартизация контроля радона в зданиях на основе рационального критерия оценки соответствия

Significant temporal variations in radon are observed in any buildings, including unoccupied buildings with limited ventilation. This fact causes serious difficulties in radiation monitoring to assess the compliance of premises with the requirements of the normative, which limits the annual average level of radon in buildings. Therefore, neither at the national nor at the international level has yet been solved the problem of standardizing the indoor radon measurement if the test duration is less than a year. An analysis of approaches to radon measurement, including an assessment of the effectiveness of regulation, shows very significant differences between practices established in different countries. For example, in Russia, rapid (no more than 20 min) measurements are mainly used and mitigation measures to protect existing buildings from radon are practically not carried out. In European countries, mainly long-term (at least two months) measurements are used, while mitigation measures are still relatively rare, with the exception of the UK and Sweden. In the USA, short-term (2–7 days) measurements are widely used, which are not only carried out, but also paid for by residents themselves, including mitigation measures. However, despite the established approaches to indoor radon monitoring in Russia and the USA, there is a persistent distrust among specialists in the results of shortterm and, especially, rapid measurements. In this regard, a compromise approach is proposed to standardize radon measurements based on a rational criterion by applying fundamental ISO/IEC concepts such as “measurement uncertainty” and “conformity assessment”. The rational criterion for conformity assessment allows using measurements of different durations, providing a given reliability when making a decision. It also proposes a rationale for optimizing indoor radon monitoring through the participation of not only professional inspectors, but also the population itself due to the possibility of introducing simple methods and inexpensive radon devices within the rational criterion.Влюбыхзданиях, включаянезаселенныесограниченнойвентиляцией, наблюдаютсязначительные временные вариации радона. Этот факт обусловливает серьезные затруднения в проведении радиационного контроля для оценки соответствия помещений требованиям норматива, который ограничивает среднее за год содержание радона в зданиях. Поэтому ни на национальном, ни на международном уровне до сих пор не решена проблема стандартизации контроля радона в зданиях, если продолжительность теста меньше 1 года. Анализ подходов к контролю радона, включая оценку эффективности регулирования, показывает весьма существенные отличия между практиками, сложившимися в разных странах. Например, в России в основном применяются мгновенные (не более 20 мин) измерения, а мероприятия по защите существующих зданий от радона практически не проводятся. В европейских странах, как правило, применяются долгосрочные (не менее 2 месяцев) измерения, а мероприятия по защите зданий от радона проводятся все еще относительно редко, за исключением Великобритании и Швеции. В США массово применяются краткосрочные (2–7 дней) измерения, которые не только проводят, но и оплачивают сами жители, включая мероприятия по защите зданий от радона. Однако, несмотря на сложившиеся подходы к контролю радона в зданиях в России и США, существует устойчивое недоверие среди специалистов к результатам краткосрочных и тем более мгновенных измерений. В этой связи предлагается компромиссный подход для стандартизации контроля радона на основе рационального критерия за счет применения таких фундаментальных концепций ISO/IEC, как «Неопределенность измерения» и «Оценка соответствия». Рациональный критерий оценки соответствия позволяет использовать измерения разной длительности, обеспечивая заданную надежность при принятии решения. Также предлагается обоснование оптимизации контроля радона в зданиях через участие не только специалистов, но и самого населения благодаря возможности внедрения простых методов и недорогих средств измерений радона в рамках рационального критерия

Sustainability of Agricultural Crop Policies in Rwanda: An Integrated Cost–Benefit Analysis

Rwanda has aimed to achieve food self-sufficiency but faces binding land and budgetary constraints. A set of government policies have been in force for 20 years that have controlled the major cropping decisions of farmers. A cost–benefit analysis methodology is employed to evaluate the financial and resource flow statements of the key stakeholders. The object of the analysis is to determine the sustainability of the prevailing agricultural policies from the perspectives of the farmers, the economy, and the government budget. A total of seven crops were evaluated. In all provinces, one or more of the crops were either not sustainable from the financial perspective of the farmers or are economically inefficient in the use of Rwanda’s scarce resources. The annual fiscal cost to the government of supporting the sector is substantial but overall viewed to be sustainable. A major refocusing is needed of agricultural policies, away from a monocropping strategy to one that allows the farmers to adapt to local circumstances. A more market-oriented approach is needed if the government wishes to achieve its economic development goal of having a sustainable agricultural sector that supports the policy goal of achieving food self-sufficiency