Taxus cuspidata Sieb. ET. Zucc. is a taxus of Taxaceae, a rare third-order relict species distributed in northeastern China, and a wild endangered plant species protected by national level I. Taxol (paclitaxel, trade name taxol) and cephalomannine (cephalomannine) are all diterpenoids contained in the genus Taxus, with broad-spectrum anti-tumor activity and unique anti-cancer mechanism. In this study, the distribution of paclitaxel and cephalomannine in the leaves of Taxus cuspidata in different parts and different growth stages was discussed. The results showed that the content of two substances in the leaves of the majority of the crowns was lower than that of the biennial and tertiary there were no significant differences in the contents of two substances in the two-year and three-year-old

foliage. There was no significant difference in the contents of the two layers in the three levels of the noodles, and

the content of the male was slightly higher than that of the dark. The content of paclitaxel in the leaves of natural

northeast yew was the highest at dormancy period, and the content of flowering and fruit was not much different. The

content of Cephalotaxin was the highest in dormancy period, and that of cephalosporin the content of paclitaxel and

cephalomannine in each plant were significantly different. There was significant difference between the two plants.

This study analyzes the potential of making Uzbekistan’s taxation system more inclusive by introducing a tax incentive policy related to zakat (obligatory Islamic alms for the wealthy). Additionally, it explores the establishment of relevant institutions to facilitate zakat collection and distribution. The study employs the method of comparative legal research, combined with exploratory research techniques, to examine taxation and zakat systems in different countries. The study’s findings indicate that incorporating zakat incentives, either in the form of tax credits or deductions, into Uzbekistan’s taxation system can enhance the role of zakat institutions in the country’s economy and reduce tax evasion to some extent. Moreover, it proposes a preliminary model of zakat management for Uzbekistan based on conclusions of the comparative study of various countries and analysis of the national legislation. Finally, the research highlights the necessity of a systematic approach to educate the public about zakat obligations, which is crucial for operation of proposed zakat management model and improving compliance. The study provides essential policy recommendations, including the implementation of zakat tax incentives, enhancing public zakat literacy, and ensuring the efficient operation of zakat institutions. By adopting these measures, the government of Uzbekistan can foster a more equitable and effective taxation system, contributing to socioeconomic development and poverty alleviation.

This study aims to analyze the current situation of inheritance taxation in Spain and evaluate the legitimacy crisis surrounding the decision of whether to tax mortis causa transfers, as well as the scope and conditions under which such taxation should occur. The Inheritance and Donations Tax (IDT) frequently sparks debate, and this paper aims to analyze its evolution since its transfer to the Autonomous Communities, tracing its development to the present day. A thorough examination is essential to clarify its significance within a modern tax system, its role in the new system of regional financing, and the reforms necessary for its potential continuation, while also assessing the level of public dissatisfaction it provokes. The methodology employed in this paper involved a review of the existing literature, current legislation, and available scientific-academic resources relevant to the topic. The approach is predominantly theoretical and intentionally cross-disciplinary, aimed at enhancing accessibility and comprehension.

The present paper discusses the case of the Madrid Nuevo Norte Project (MNNP) in order to examine the relation of this mega-project with the city’s sustainable development. For this reason, the study used a qualitative approach using semi-structural interviews with experts (Madrid’s town hall, Madrid State, and the program management office and other external) that relayed strongly with MNNP. The expert panel requirements are split in six expertise areas: sustainability, urban development, urban planning, government or public affairs, project management or Madrid Nuevo Norte (MNN) key stakeholders. The study highlighted the vital importance of MNNP as a flagship sustainable project for the rest of Europe, that meets sustainability criteria for contributing substantially in the improvement of the quality of life of final users and for the community in general. For instance, it contributes to the regeneration of the city’s degraded area, to the interconnection of an isolated part of the city and public transportation connection, improving the external image of Madrid. Despite of it, there are some challenges that should be carefully managed such as applying sustainable solutions from other cities not properly tailored to Madrid, housing pricing accessibility increase due to the lack of terrain in Madrid and the politization of the project as discussion topic between local parties. In this context, local authorities should give particular emphasis in complying with the principles of sustainability for improving the overall performance of MNNP, ensuring social justice and prosperity for the people of Madrid.

Support through the corporate tax system is a very specific form of funding to promote the functioning of team sports. The basic idea of the mechanism is that profit-oriented companies can donate a larger part of their corporate tax to sports organisations. The scheme has been in operation in Hungary since 2011. Its introduction and fine-tuning required several legislative changes and EU approval. Its importance is reflected in the increase in the number of sports organisations in the respective sports. While funding is available to many sports organisations, in some cases it is quite concentrated. In our empirical research we sought to find out how the degree of concentration has changed over time. The degree of concentration has an impact on how balanced the competition is. One of the key values for sports services is the requirement of an uncertain output. The data reveal that over time the distribution has become more evenly balanced across all sport operators. The amount of funding for sports organisations has started to converge. According to these figures, there are several sports organisations with equivalent subsidies participating in the competition system. However, the majority of clubs with the highest subsidies tend to be the same from year to year. The allocation of grants is determined by the sports federation of the given sport according to the submitted applications. Decision-makers should pay particular attention to maintaining the balance of competition over a long period of time. To this end, the list of sporting organisations with the highest subsidies should be continuously assessed and revised.

The purpose of the study is to create proposals and recommendations to improve the system evaluating the quality of governance and efficient use of budget funds in order to improve public welfare and sustainable development. The research methodology included application of statistical methods to review scientific articles, legislative acts and other documents, study models for evaluating the quality of governance and efficient use of budget funds. Mathematical modeling and forecasting methods were also used to assess aspects of governance and predict the results when changes are made, including building a trend model and determining the forecast values of accrued taxes and mandatory payments for 2024–2026. The conclusions highlight there is a positive correlation between the accrued taxes and mandatory payments to the budget of the Republic of Kazakhstan, and an economic growth and changes in tax legislation. The key factors influencing the quality of governance and efficient use of budget funds were identified. Recommendations were developed to improve the quality assessment system and governance of budget funds in order to increase efficiency and responsibility in financial management. The results of the study can be used by public administration bodies and financial institutions to optimize the governance of budget funds.