Enlargement of the European Union and the globalization process significantly affect tax systems and fiscal policies of individual countries. The level and structure of tax burden is often discussed in the European Union, as well as what is more profitable – keeping tax competition or tax...

Abstract: This paper applies meta- regression analysis to the empirical literature that examines the impact of international market integration on capital taxation. The main objective is to explore whether particular data, model specification and estimation procedures exert systematic impact on...

This paper applies meta- regression analysis to the empirical literature that examines the impact of international market integration on capital taxation. The main objective is to explore whether particular data, model specification and estimation procedures exert systematic impact on the...

Cohesion is a precondition for implementing a number of important EU internal and external policies, such as functioning of the single market, the Eurozone, Common commercial policy,Environmental policy, etc. Therefore, achieving stronger cohesion is one of the main tasks of the European...

On January 1, 2008, the Chinese government partly reduced the privileges enjoyed by FDI firms. This policy change again put the effects of FDI into public focus. Using Chinese industry-level panel data, this paper analyzes the spillover effects of FDI from the perspective of technology gaps...

Enlargement of the European Union and the globalization process significantly affect tax systems and fiscal policies of individual countries. The level and structure of tax burden is often discussed in the European Union, as well as what is more profitable – keeping tax competition or tax...

Enlargement of the European Union and the globalization process significantly affect tax systems and fiscal policies of individual countries. The level and structure of tax burden is often discussed in the European Union, as well as what is more profitable – keeping tax competition or tax...

This paper examines whether the geopolitical objective of technological sovereignty is attainable and enabled by entrepreneurial ecosystems, as both concepts aim to improve economic competitiveness. A qualitative single-case study of the Indian short-form video (SFV) market, which provides some...

This paper analyzes the impact of the COVID-19 pandemic and the Russia-Ukraine war on the economy and stock market in Bangladesh. It highlights specific sector impacts, such as tourism, manufacturing, Small and medium-sized enterprises (SMEs), healthcare, and agriculture, due to the COVID-19...

Eurostat and OECD regularly publish data concerning a tax burden in particular countries. Tax quota (compound tax quota) is used as a basic international comparative indicator, which determines a ratio of taxes in the gross domestic product. This indicator is a subject of interest even in...