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However, "in the private fee-for-service context, the loss of specialist income is a powerful barrier to e-referral, a barrier that might be overcome if health plans compensated specialists for the time spent handling e-referrals." [20] In Canada, the proportion of services billed under FFS from 1990 to 2010 shifted substantially. [21]
Badan Penyelenggara Jaminan Sosial Kesehatan (BPJS Kesehatan, lit. ' Social Security Agency on Health ') is a social security agency of Indonesia aimed at providing universal health care to its citizens. [1] BPJS Kesehatan is one of two social security agencies in the country alongside BPJS Ketenagakerjaan .
The Ministry of Internal Revenue (Indonesian: Kementerian Penerimaan Negara, lit. 'Ministry of State Revenue'), was a planned ministry in the Prabowo Cabinet tasked with collecting Indonesian taxes, customs, and excise and administering the Indonesian Internal Revenue Code (which currently regulated by Omnibus Law for Harmonization of Taxation Regulations, Law No. 7/2021).
For example, in the United States, the federal tax code provides a wide range of incentives for corporations, totaling $109 billion in 2011, according to a Tax Foundation Study. [ 6 ] The Tax Foundation categorizes US federal tax incentives into four main categories, listed below: [ 7 ]
Value Added Tax termed 'Goods and Services and Sales Tax on Luxury Goods' Law ("Undang-undang Pajak Pertambahan Nilai atas Barang dan Jasa dan Pajak Penjualan atas Barang Mewah"/UU PPN and PPn BM): Law No. 8/1983, amended I by Law No. 11/1994, amended II by Law No. 18/2000, amended III by Law No. 42/2009, partially amended by Law No. 7/2021;
The NHS e-Referral Service (ERS) is an electronic referral system developed for the Health and Social Care Information Centre by IT consultancy BJSS. It is used by NHS England and it replaced the Choose and Book service on 15 June 2015. [ 1 ]
Legal tax avoidance; Base erosion and profit shifting (BEPS) . Double Irish. Single Malt; CAIA; Dutch Sandwich; Tax credit; Tax deduction; Tax exemption; Taxpayer groups; Tax holiday
In 2012, a survey carried out by GFKNOP found that 87% of consultants believed that patients would receive worse treatment as a result of Open Referral. [8] A survey carried out by the Office of Fair Trading found that 7% of GPs saw their role as "making a definite recommendation for a particular choice of facility and/or consultant".