Estudios sobre el uso de los “gastos nancieros” como instru-
mento de erosión de bases imponibles, han encontrado evi-
dencia de su uso generalizado por parte de empresas multi-
nacionales (EMN).
En este trabajo se hace un recuento de los aspectos a conside-
rar en la búsqueda de una solución ad hoc a esta problemáti-
ca y se comenta la modicación de la norma scal peruana
sobre subcapitalización realizada en el año 2018.

Este trabalho analisa as razões do recorrente fracasso das reformas tributárias no Brasil. Foram estudadas três tentativas de reforma-uma no governo FHC e duas no governo Lula. Apesar de o sistema tributário brasileiro ser muito mal avaliado, todas estas tentativas de reforma falharam. A hipótese central do trabalho é que este fracasso não pode ser explicado pelas estruturas políticas ou federativas, mas pela estratégia dos governos. A ampla insatisfação com os tributos no Brasil induz o governo a propor reformas abrangentes, que alteram muitos aspectos da intrincada estrutura tributária. Estas propostas acabam gerando conflitos multidimensionais, ou seja, o aparecimento de muitas clivagens políticas simultâneas. Também se compara a reforma tributária a outras duas grandes reformas do período: a reforma do judiciário e a reforma administrativa.

Jako niezgodne z zasadą prawdy materialnej należy uznać działania organu podatkowego, który a priori, a więc bez przeprowadzenia postępowania dowodowego, przyjmuje np. kwalifikację danego obiektu jako budynku mieszkalno-letniskowego, zawartą w treści pozwolenia na budowę. Tak ustalona podstawa faktyczna rozstrzygnięcia podatkowego, kiedy przedmiotem sporu jest charakter budynku, jego przeznaczenie bądź cechy użytkowe, będzie z natury wadliwa i niepełna. Wyłączenie uprawnienia do odliczenia od podatku dochodowego od osób fizycznych wydatków poniesionych na budowę takiego obiektu możliwe jest jedynie, gdy organ podatkowy, niezależnie od treści pozwolenia na budowę, zbada, a następnie oceni rzeczywiste funkcje i przeznaczenie wzniesionego obiektu zgodnie z zasadą prawdy materialnej.

Użyte w art. 197 § 1 Ordynacji podatkowej słowo "może" a nie "obowiązany jest" wskazuje, iż prawna regulacja korzystania z opinii biegłego lub biegłych pozostawia organowi swobodę w zastosowaniu z tego rodzaju środka dowodowego. Mimo tego zakres tej swobody wyznaczany jest m.in. dyrektywą zawartą w art. 122 Ordynacji, a więc zobowiązującą organ podatkowy do ustalenia faktów prawotwórczych lub innych zgodnie z prawdą materialną.

Rezygnację z przeprowadzenia dowodu z opinii biegłego nie może zatem usprawiedliwiać stanowisko organu podatkowego, że powołanie biegłego lub biegłych opóźni zakończenie sprawy. Nie pomniejszając znaczenia i roli zasady szybkości i prostoty postępowania, wartością nadrzędną w postępowaniu podatkowym jest bowiem osiągnięcie prawdy materialnej i zbudowanie na niej podstawy faktycznej rozstrzygnięcia podatkowego.

Przedmiotem oceny uprzedniej dowodów musi być m.in. analiza zgromadzonego materiału dowodowego dokonana pod kątem legalności jego uzyskania. Analiza ta prowadzić musi więc do odpowiedzi na pytanie, czy zachowane zostały wymagane przez Ordynację [podatkową] formy procesowe przeprowadzenia poszczególnych dowodów, a także czy materiał dowodowy nie opiera się np. na dowodach fałszywych. W wyniku takiej oceny organ podatkowy musi odrzucić dowody sprzeczne z prawem, nawet jeśli istniałyby przesłanki pozwalające przypuszczać, iż przyczynią się one w pewien sposób do wyjaśnienia stanu faktycznego sprawy.

Zaniechanie przez organy podatkowe uzasadniania swoich decyzji w sposób przekonujący i zgodny z dyspozycją art. 122 Ordynacji powoduje wadliwość w stopniu przemawiającym za ich uchyleniem. Ustalenie stanu faktycznego niezgodne z prawdą materialną prowadzi bowiem w sposób oczywisty do naruszenia prawa.

Most developing countries continue to face severe issues in developing adequate and quick to
respond tax systems. While each of these paths to reform is necessary, in the end what 50 years of
experience tells us is that improving the precision and understanding with which fiscal issues both
within and outside government, is the really essential ingredient to developing viable and
sustainable tax systems in developing countries like India. Indian taxation system has undergone
remarkable reforms during the last decade. The tax rates have been rationalized and tax laws have
been simplified resulting in better compliance, ease of tax payment and better enforcement. The
process of validation of tax administration is ongoing in India.
Another key objective of tax reform measures has been to increase total tax to GDP ratio as a
means of achieving fiscal consolidation and improving resource allocation. GST, easier tax filing
methodology and simpler tax structures – Government of India is working to enhance the
government's revenue collection, at the same time ensuring that cumbersome taxes do not deter
investors. This paper review the three principal ways in which developing countries like India may
develop and progress their taxation systems - base-broadening, rate reduction, and administrative
improvement - in the context of the political economy of tax reform.

Dodatkowe zobowiązanie podatkowe w podatku od towarów i usług nie może być kwalifikowane jako kara w rozumieniu przepisów prawa karnego. Jest ono publicznoprawnym zobowiązaniem podatkowym. Dodatkowemu zobowiązaniu podatkowemu przyświecają inne funkcje i cele niż np. grzywnom i karom pieniężnym.

The Low Income Housing Tax Credit (LIHTC) was originated in conjunction with the Tax Reform Act of 1986 (TRA 86) to provide incentives for private sector production of low-income housing. In this note we examine whether these units have added to the existing stock or merely substituted for unsubsidized units that otherwise would have been built. We explicitly control for effects of the number of other supply-side (e.g. public housing, Section 8 New Construction, Section 236 housing) and demand-side (vouchers and Section 8 Certificates) subsidies.

Taxes and Capital Structure: Evidence from Firms' Response to the Tax Reform Act of 1986 Dan Givoly Tel Aviv University and Northwestern University Carla Hayn Northwestern University Aharon R. Ofer Tel Aviv University and Northwestern University Oded Sarig Q Tel Aviv University ...

Many scholars analyze the Kyoto-Copenhagen process, and offer corrective suggestions for identified flaws in the present design. Based on various proposals in the literature, this article adopts a global master-plan perspective, leaving executive architecture to sovereign participants. Transparent, flexible and fair top-down rules must synchronize the numerous bottom-up initiatives while addressing the diversity of national circumstances in the drastic transformation of the world's energy economies. Plan B refutes absolute emission reduction targets on old or speculative baselines. It criticizes global tax and permit trade instruments for being ineffective, inefficient and unfair when uniformly applied on a tremendous differentiated world. Plan B is built on three annually observed variables measuring percentage progress against rolling baselines (the variables' values in the previous year): the ratio of net climate tax revenues to GDP, the commercial energy intensity of GDP, and the carbon intensity of commercial energy use. The three variables together indicate countries' progress affecting emissions per person, a metric that must converge to lower bands when climate change is addressed seriously. Long-term scenarios of global convergence "funnels" serve as guidance to frame near-term actions rich and poor countries individually propose to take. The global regime is common for all countries, and is ranked by GDP per person to determine whether a nation is a donor or a beneficiary in a Global Climate Transfer Fund. Fund payments and drawing rights depend on that ranking but also on the performances of the countries in realizing committed progress. The transparent mechanisms of the design and of the fund persuasively invite countries to participate in a fair, self-enforcing agreement.

The article analyses the Swedish banking crisis in the early 1990s. Newly deregulated credit markets after 1985 stimulated a competitive process between financial institutions where expansion was given priority. Combined with an expansive macro policy, this contributed to an asset price boom. The subsequent crisis resulted from a highly leveraged private sector being simultaneously hit by three major exogenous events: a shift in monetary policy with an increase in pre-tax interest rates, a tax reform that increased after tax interest rates, and the ERM crisis. Combined with some overinvestment in commercial property, high real interest rates contributed to breaking the boom in real estate prices and triggering a downward price spiral resulting in bankruptcies and massive credit losses. The government rescued the banking system by issuing a general guarantee of bank obligations. The total direct cost to the taxpayer of the salvage has been estimated at around 2 per cent of GDP.

What happens to informal institutions and practices when political actors decide to implement democratic institutional reforms aimed at relieving formal institutions of informal constraints? Does informality disappear, or do the elites and affected populations continue to apply and abide by informal rules? What do we know about the relationship between institutional reforms and informal institutions? This book seeks to improve our understanding of how, when, and under which conditions democratic institutional reforms affect informal institutions and practices in countries transitioning to democracy, also known as hybrid regimes. With an empirical focus on three transitional post-Soviet regimes—Georgia, Moldova, and Ukraine—this book aims to explain the contentious relationship between democratic institutional reforms and informality in the broader post-Soviet context. These findings have implications not only for hybrid regimes, but also for the majority of other post-Soviet, as well as other post-communist, countries. This book engages with a large and growing body of literature on informal institutions and practices and offers theoretical insights relevant to comparative politics, democratization and institutional development studies, political sociology, human geography and political economy.

In this paper, we compare ad valorem and specific taxation under het- erogeneous demand when a monopolist oers a menu of two-part taris. An increase in either tax rate leads to a higher usage fee for all consumers, whereas the fixed fee under reasonable assumptions will fall. If the gov- ernment changes the mix of taxes in such a way

The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods and public services, to engage in direct or indirect forms of redistribution, and to mould the behaviour of individual citizens through incentivizing certain activities (such as charitable giving, or investment in new technology) through tax breaks, or to dissuade people from engaging in other activities by means of Pigouvian taxes, including ‘sin taxes’ (such as those associated with the consumption of alcohol or tobacco). Given the absolute centrality of the tax system to some of the main functions of the state, the analysis of conceptual and normative issues relating to taxation should be at the heart of political philosophy. The shape of the tax system is
an unavoidably and irreducibly normative matter, and one which implicates a number of core concerns of social justice.² When we think about issues of social justice in practice, we cannot avoid thinking at the same time about tax.

Given that taxation is one of the most significant mechanisms for interaction between states and individual citizens, it is perhaps surprising that there has not been as much work on taxation within political philosophy as one might have expected. This is not, of course, to say that political philosophy has been silent about tax. But as the chapters in this volume show, there are a number of pressing and significant
philosophical issues relating to the tax system, and these issues often connect in fascinating ways with foundational questions regarding property rights, democracy, public justification, state neutrality, stability, political psychology, and a range of other issues. Many of these deep and fascinating philosophical questions about tax have not always received as much sustained attention as they clearly merit. Our hope
is that this book will advance the debate along a number of these philosophical fronts, and be a welcome spur to further work.
 
Go here to order with 30% off: https://global.oup.com/academic/product/taxation-9780199609222?cc=gb&lang=en&promocode=AAFLYG6

This article describes the current health system in Honduras including its composition, financing structure, coverage, employment and the impact of the health personnel migration. Likewise, a contrast is made with the profound reforms that are intended to be carried out in Honduras, which includes universal healthcare, increased coverage, and the inclusion of private providers in the new health model; it also involves the separation of roles between buyer and supplier. This last statement has generated controversy between sectors, members and professionals of the health services, which has associated it with the privatization of the health systems.

Ghana’s tax reforms constitute the major policy instrument needed to accelerate growth and poverty reduction. Over the past two decades, the government has consistently spent more revenue than it is able to generate and the gap is often financed with foreign aid which has perpetuated the country’s aid dependency. Two options can be explored to reduce the gap between government revenue and expenditure; generate more revenue or reduce government expenditure. Although the latter sounds reasonable, the government needs to spend more on key sectors like education, health and infrastructure if the country is to significantly reduce poverty. The critical issue has been how to generate the needed resources domestically, using tax instruments that are least harmful to the poor. This will obviously involve reforming the tax system to ensure efficiency by widening the tax net without necessarily increasing the tax rate. This paper provides an assessment of the changing structure of the tax sys...

The aim of this paper is to investigate the effects of petroleum fuel excise tax costs on productivity of generator-reliant firms in Uganda. Most studies investigated the association between corporate tax and firm productivity, value added tax and firm productivity. This study contributes to the neglected area on the influence of petroleum excise tax costs on firm productivity. In this paper, we employ the ordinary least square (OLS) method for estimations. The results show a negative impact of petroleum fuel excise tax costs on the productivity of manufacturing firms, driven by the severe tax burden. In addition there is a negative significant association between tax cost and household welfare. Therefore tax policy actors should formulate policies that not only raise tax revenue but also boost business growth.

Postępowanie podatkowe uznać należy za wadliwe, jeśli pominięto w nim, objęty żądaniem strony, dowód ze świadka wskazanego przez stronę, na tej jedynie podstawie, iż według opinii administracji podatkowej zeznanie świadka byłoby z pewnością tendencyjne. Pogląd ten nie dotyczy jednak sytuacji, w których okoliczności objęte przedmiotem postępowania stwierdzone zostały w sposób wystarczający innym dowodem.
Negatywnie z punktu widzenia realizacji zasady swobodnej oceny dowodów należy odnieść się do przypadków, w których stronę pozbawia się udziału w postępowaniu podatkowym, np. z uzasadnieniem, że jej uczestnictwo w przeprowadzeniu dowodu nie jest konieczne. Jest to niezgodne z dyspozycją art. 190 § 2 O.p. Strona musi mieć, w myśl art. 192 Ordynacji, zagwarantowaną możliwość wypowiedzenia się co do przeprowadzonych dowodów. Natomiast skutkiem procesowym niezachowania tego rodzaju wymogów jest fakt, iż żadna okoliczność faktyczna ustalona bez udziału strony nie może być uznana za udowodnioną. Dlatego naruszenie zasady wyrażonej w art. 192 może być podstawą wznowienia zakończonego ostateczną decyzją postępowania podatkowego.

Апстракт
Даночен рај нуди на странски инвеститори, правни и физички лица, ниски или никакви даночни обврски со дополнителна погодност да финансиските информации не се споделуваат со странски даночни служби. Даночен систем на една држава е начин на финансирање на државата , додека деградација на истиот, со нeплаќање и настојување на луѓето за избегнување на даночните обврски, поради можноста за едноставен и брз трансфер на капитал но и поради стабилниот правен систем, т.е преку давање на легалност на деловните операции, ги прави даночните раеви се попривлечни. Во овој труд ќе бидат бидат анализирани основите начела на даночните раеви како и специфичниот начин на работење преку истите, историскиот развој, улогата на Организацијата за економска соработка и развој во дефинирање на даночните раеви како и проблемот со даночната евазија која е присутна во истите. Клучни зборови: даночен рај, даночна евазија, offshore компании, деловни тајни, индекс на финансиска тајност

Abstract
Tax haven offers foreign investors, legal entities and individuals, low or no tax obligations with the additional convenience that financial information is not shared with foreign tax authorities. A state's tax system is a way of financing the state, while its degradation, by not paying and pushing people to evade taxes, also the possibility of simple and fast capital transfer and a stable legal system, i.e by giving the legality of business operations, makes tax havens more attractive. This paper will analyze the basic principles of tax havens as well as specific way of working through them, their historical development, the role of the Organization for Economic Cooperation and Development in defining tax havens, and the tax evasion problem that is present there.

Recently, new digital instruments were introduced to Polish tax law based on digital technologies (such as Standard Audit File for Tax, STIR system).  Those intruments, what is natural, interfere with the Constitutional right of privacy.  This interference is by far stronger than with other non-digital instruments known before.  On the other hand, new instruments are to be definitely more effective.  This situation raises serious questions about compliance with constitutional right to privacy.  The paper outlines those problems.

Initially taxation was not a compulsory levy but a contribution for a common goal to be achieved but now it is a compulsory levy imposed on citizenry for the collective development of the country. Optimal taxation deals with variety of tax rates the government will employ and also what type of taxes should be imposed on the citizenry whether it is income tax or commodity tax. Apart from determining the tax rate by the government and the type of taxes, optimal taxation also deals with the trends of the tax system of the country. Base on the peculiar externalities of a developing continent which makes Warren Buffet model irrelevant in achieving optimal taxation in Africa. Such externalities are corruption, inflation-godfatherizm‖ .This study emphasized optimality in taxation in Africa through the reduction of tax rate, apart from tax incentive in the tax structures to mitigates tax evasion and tax avoidance. The methodology employed for this study is content analysis, explorative research study from relevant literatures For optimal taxation in Africa especially Nigeria been a developing country tax rate of 30% corporate tax is high, and 7% individual tax, 5% VAT or sales tax. To attract more foreign investors into the economy, Qatar tax rate should be adopted which have 10% tax rate on corporate tax, 0% on income tax which will have a positive effect on both formal and informal sectors of the country. With this system of tax rate small scale industry will be willing to pay their tax with hiding their asset for tax deductibility. 10% on corporate tax will boost more small scale industries and strengthens the profitability of large firms in Nigeria

Podstawa faktyczna decyzji podatkowej zawiera okoliczności, które w poszukiwaniu i rekonstrukcji podatkowego stanu faktycznego organ podatkowy uznał za udowodnione i w oparciu o nie dokonał rozstrzygnięcia, wydając stosowne orzeczenie. Jest ona więc końcowym, a zarazem głównym efektem oceny dowodów dokonanej w całym postępowaniu podatkowym.

Centralnym zagadnieniem domniemania faktycznego jest związek pomiędzy pośrednim faktem dowodowym a faktem domniemanym, który stanowi o jego istocie. Dla skutecznego przeprowadzenia domniemania faktycznego związek między pośrednimi faktami dowodowymi a faktami domniemanymi powinien odpowiadać pewnym właściwościom. Celowe zatem jest ich uchwycenie i zwrócenie uwagi na rolę, jaką odgrywają w skutecznym przeprowadzaniu domniemań faktycznych. Natomiast znajomość tej problematyki może skłaniać do
szerszego stosowania domniemań faktycznych w postępowaniu podatkowym.

Ustalanie stanu faktycznego w drodze domniemania może więc być przedmiotem sądowoadministracyjnej kontroli przestrzegania prawa. Przydatne do tego mogą być określone wzorce postępowania, którymi powinny kierować się organy podatkowe, dokonując rekonstrukcji stanu faktycznego za pomocą domniemania faktycznego.

A tributação sobre o consumo no Brasil encontra-se tripartida entre a
União, com o Imposto sobre Produtos Industrializados (IPI), os estados, com  o Imposto sobre a Circulação de Mercadorias e Serviços (ICMS) e, ainda, os municípios, com o Imposto sobre Serviços (ISS), o que contribui para complexidade do Sistema Tributário Nacional.
Simultaneamente a esta questão intrínseca à repartição de competências tributárias no federalismo fiscal brasileiro, tem-se, ainda, na tributação sobre o consumo, o típico fenômeno da repercussão econômica do ônus dos tributos, ensejador de toda sorte de externalidades, positivas e negativas, o que é agravado pela prática indiscriminada de incentivos fiscais de ICMS.
Historicamente, o ICMS sempre foi utilizado como instrumento de política fiscal dos estados (REZENDE, 2012, p. 25), sem tomar-se em consideração o princípio constitucional da seletividade, cujo alcance no imposto estadual é, por si só, foco de detidas controvérsias. Além da aptidão para ensejar graves ofensas ao princípio da capacidade contributiva, a reduzida compreensão do princípio e sua não consideração no processo de elaboração de tais políticas acaba por gerar uma série de externalidades negativas, em prejuízo à infraestrutura, à saúde e à segurança pública, na medida em que, usualmente, tais custos sociais não são internalizados pelos agentes econômicos.
O presente artigo parte da narrativa histórica do emprego dos incentivos
fiscais com vistas à superação de falhas de mercado e de falhas de governo. Em seguida, empreende análise da neutralidade econômica da tributação sobre o consumo, em contraposição ao princípio da seletividade tributária.

Se analiza el problema de la pérdida del escudo fiscal por un reparo generado por la autoridad tributaria, sobre los intereses de un financiamiento, en particular, en el caso de las sociedades que toman deuda para apalancar el pago de dividendos. Se explica la razonabilidad de dicha estructura de financiamiento dentro de las finanzas corporativas y como es que ello satisface la causalidad del gasto para efectos tributarios. Finalmente, se expone cómo se ha resuelto esta problemática en la jurisprudencia comparada, específicamente en República Checa, Polonia, Austria e Isreael.

Reform of the oil sector is long overdue. The problems in the sector emanate from the structure of central taxes and the system of subsidisation through prices. Solutions to the problems necessarily have to address both tax and subsidy simultaneously. The social losses include, misuse / wasteful use of scarce petroleum resources, diversion, adulteration, other avoidable negative externalities, improper substitution between products, tax arbitrage, distortion of consumer preferences and input choices of industries, and international cross hauling of petroleum. Nearly all these costs, and problems arise not because of subsidisation per se but due to the use of varying retail prices that are used to subsidise. Prices for the same product vary for different consumers besides. They also vary across products. These tax /subsidy variations are the root cause of nearly all problems in the sector. Autonomous price variations (i.e. those resulting from the actions of firms (under a regime of nondistortionary subsidies) would be small and not subject to 'arbitrage' i.e. to the realisation of rents through diversion and adulteration. Tax reform-viz casting all taxes in the form of value added taxes has not taken place in the sector despite the passage of nearly 15 years since such reform was put in place in nearly all

Many contemporary social, economical and political studies in the area of taxation do not give any definition of the term tax. Apparently it is assumed that everybody understands what the word tax means. This article discusses the practical application of various definitions of taxes and their often overlooked shortcomings, particularly in the Asian context. The discussion around the term tax is relevant for lawyers, accountants, historians, sociologists, and economists.

Much has been written about the niceties of OECD’s Pillar One and its overall impact on Indian revenues, which is indeed at the heart of the digital tax debate. However, there have been few deliberations around other political, economic and strategic considerations that India needs to pragmatically weigh in and balance as she decides which path to choose. These factors are also important considering India occupies a
unique position in this international tax debate as an emerging economy that sits somewhere in between the small developing nations and the
developed countries. As India agrees to walk the line, this paper evaluates the multilateral consensus-based approach in light of such
political, economic and strategic considerations.

En el ámbito tributario existen múltiples y variadas medidas disuasorias establecidas para reducir la litigiosidad (pérdida de reducciones, revisión administrativa preceptiva, coste de los recursos, tasas judiciales, limitaciones de recursos jurisdiccionales, incertidumbre del resultado por la diferencia de criterios judiciales, defectuosa ejecución de resoluciones y sentencias, intereses, costas…) que también minoran dos derechos de garantía constitucional: la tutela judicial (art. 24 CE) y el control judicial de la Administración (art. 106). El trabajo analiza críticamente esta situación y comenta algunas de las alternativas que se debaten actualmente para conciliar mejor una justicia eficiente y eficaz, pero también una tutela judicial accesible y efectiva en materia tributaria.

This study builds on the work of Tsakumis et al. [Tsakumis, G. T., Curatola, A. P,. & Porcano, T. M. (2007). The relation between national cultural dimensions and tax evasion. Journal of International Accounting, Auditing and Taxation, 16, 131–147] by conducting further empirical analysis of the relationship between Hofstede's [Hofstede, G. H. (1980). Cultures consequences: International differences in work-related values.

This paper intends to discuss the validity of the provision of Revenue Memorandum Circular (RMC) No. 50-18 which subjects health premiums paid by the employer for the benefit of its employees to either withholding tax on compensation or fringe benefits tax.

Ghana's tax reforms constitute the major policy instrument needed to accelerate growth and poverty reduction. Over the past two decades, the government has consistently spent more revenue than it is able to generate and the gap is often financed with foreign aid which has perpetuated the country's aid dependency. Two options can be explored to reduce the gap between government revenue and expenditure; generate more revenue or reduce government expenditure. Although the latter sounds reasonable, the government needs to spend more on key sectors like education, health and infrastructure if the country is to significantly reduce poverty. The critical issue has been how to generate the needed resources domestically, using tax instruments that are least harmful to the poor. This will obviously involve reforming the tax system to ensure efficiency by widening the tax net without necessarily increasing the tax rate. This paper provides an assessment of the changing structure of the tax system in Ghana over the last two decades and suggests ways to improve tax administration in the country.

Problem Studied: This seminar paper deals with the concept of free trade zones in Nigeria and contentious issues that have arisen out of their operations. The main point of this paper is to analyse the history, concept, benefits, operations, etc. of free trade zones and also to observe the operations of FTZs in select international jurisdictions. Method Used: The paper presenter researched for the paper with reliance placed on statutes, internet websites and case law. Conclusion/Recommendations: At the end of the paper, the presenter made a number of recommendations, going forward, for operations of FTZs in Nigeria, key among which is the need for greater transparency in FTZ operations.