Already since the time more than six years ago when the banking and financial crises started which led to the catastrophic expansion of public debt in the main industrial countries, the postulates of public economy and the resulting conclusions drawn in the field of economic policy for the...

Guaranteeing a high-level living environment is one of the most important preconditions to the balanced and sustainable economic and social development of the European Union. Serious environmental problems can be seen in European cities, which are the places where most of the population live and...

In connection with the immensely increasing public debt both within the European Union and in other leading industrial countries of the world, reproaches are made again and again that this constitutes also an increasing burden for the future generations of the population of these countries. Such...

The purpose of this paper is to assess the impact of earmarking on central government environment protection expenditure. Since central government spending for the environment relies on earmarked revenues, which is not the case of the local government, it is expected that central government...

This paper seeks to identify differences between family enterprises and non-family enterprises. The concepts of entrepreneurship, entrepreneur and enterprise/business are clarified. The paper contains the results of research conducted by the author among family entrepreneurs in 2007-2012 that...

The decision oriented theory of the public firm (Feng, Friedrich 2013) becomes extended. The authors consider that sometimes public firms compete horizontally as well. This can be due to competition among the public owners (e.g. municipalities) considering location choices for public firms they...

The paper analyses Estonian tax structure changes during the last decade and critically assesses the current situation.The country's tax mix is rather unique among EU countries – it has one of the highest proportions of consumption taxes in total taxes and the lowest level of capital and...

Problems associated with the qualitative analysis and quantitative measurement of sustainability, and opportunities for connecting the concept with the methodological basis of development assessment and the essence of the subject that values sustainability are dealed. The goal of article is to...

The objective of this paper is to determine the level of average quality of disclosures made in English by biggest companies listed on Baltic stock exchanges and to analyse it in the context of biggest companies listed on other Central and Eastern European (CEE) and three developed European (EU)...

In order to continue its mission in preparing educated work force needed for supporting implementation of Estonian economic policy, universities need to improve the usage of its scarce resources. We study the expectation and attitudes of academic staff towards performance appraisal and related...