Індекс рубрикатора НБУВ: З889.8 + В377.3

Рубрики:

Оптичні лінії зв'язку

Магнітні властивості твердих тіл. Магнетики

Шифр НБУВ: Ж26988 Пошук видання у каталогах НБУВ 

Індекс рубрикатора НБУВ: О311.45-060.6

Рубрики:

Шифр НБУВ: Ж101239 Пошук видання у каталогах НБУВ 

Індекс рубрикатора НБУВ: З232.07

Рубрики:

Надпровідні матеріали

Шифр НБУВ: Ж43925 Пошук видання у каталогах НБУВ 

Purpose. The purpose of the study includes analyzing the effects of the Coronavirus pandemic on the taxpaying ability of individual taxpayers of Bangladesh and its subsequent impact on the government revenue collection; analyzing the factors related to the taxpaying ability like the situation of their employer, regularity of payment and so on; suggestions to the policy makers. Methodology. In this study purposive random sampling technique was followed to choose the respondents. The sample of the research includes the individuals who are within the tax net and have to pay income tax to the government. 128 respondents participated in the survey spontaneously. Mean value, standard deviation and related statistical tools were used for analyzing the data in the research. SPSS software was used for analyzing and interpreting the research result. Statistical tables were used to display the outcome. Findings. The major findings of the study suggest that 65,6 % of the respondents said that their official activities have been affected much while other 25 % claimed that their activities have become moderately affected due to the COVID-19 pandemic. Income of 40,6 % of the respondents has already been much affected and income of 32,8 % of the respondents has been moderately affected. The study warns that due to the detrimental effects of the COVID-19 pandemic on the income level, the government's tax collection may fall. Originality. The study concludes that the adverse effects of the COVID-19 pandemic will negatively affect the government revenue collection and to tackle this situation a less regressive tax system is suggested which will allow shifting tax liability to the rich taxpayers. The study emphases the implementation of the existing tax laws so that tax evasion is minimized. Practical value. The study has recommended some specific recommendations that may help the respective authority in tackling the ongoing coronavirus pandemic. The study suggested making some necessary adjustments in the public expenditure to reduce the pressure on tax collection. It might be beneficial to the government to manage the COVID-19 pandemic if the recommendations of the study are taken into consideration.

Investigating the behavior of asphalt concrete at low loading frequency is essential to understand the thermal fatigue damage due to cyclic day-night temperature cycles, where the loading frequency is usually very low. This study determines some properties (e.g., fatigue damage, dissipated energy, and stiffness) of asphalt concrete beam samples at a low frequency of loading using four-point bending test apparatus. Results show that fatigue damage is more significant at a lower frequency of cyclic loading and the number of cycles at failure becomes stable at a frequency equal to or lower than 0,01 Hz. The concept of initial stiffness at the 50th cycle of loading is inappropriate at a low frequency of loading as the stiffness reduction with a number of loadings is so considerable at a frequency of loading. In addition, the dissipated energy per loading cycle decreases with a decrease in loading frequency.