The paper examines the incentives and distortions created by tax policy and administration structures that motivate individuals to undeclare or under-declare work in the new EU member countries. It analyses the tax level and the tax structure "mix" of tax instruments, the special taxation...

In summer 2022, the European Union (EU) and India resumed negotiations on a free trade agreement to strengthen their strategic partnership. In addition, both sides are negotiating an investment protection agreement and an agreement on the protection of geographical indications. In this way, the...