The need to pay some attention to the issues of investment processes undertaken in enterprises and explore this topic is a direct result of the important role that enterprises play in the economy — with particular emphasis on the SMEs. From the company’s point of view, it is crucial to...

The need to pay some attention to the issues of investment processes undertaken in enterprises and explore this topic is a direct result of the important role that enterprises play in the economy — with particular emphasis on the SMEs. From the company’s point of view, it is crucial to...

Recent attempts of "regionalizing" the VAT, in order to expand fiscal autonomy margins attributed to Regions and to involve them in the hard struggle against tax evasion, strongly urge some considerations on some of the changes introduced in the Italian legal system by the 2001 constitutional...

Since its introduction in 1983, Value Added Tax (VAT) has played an increasingly important role as one of the major sources of revenue for the Indonesian government. In the last two and a half decades, however, there is declining trend in its collection performance as a percentage of Gross...

Tax compliance can be affected by many factors such as magnitude of compliance cost, the extent of penalty, perceived fairness of the tax system, awareness level of taxpayers and perceptions of government spending. The purpose of the study is identifying factors that affect compliance of...

The Organisation for Economic Cooperation and Development (‘OECD’) is currently considering best practice approaches to designing rules to prevent base erosion and profit shifting (‘BEPS’) by multinational enterprises (‘MNEs’). However, the OECD makes a distinction between combating...

I explore the relationship in partnering strategy [exploration – based on weak ties vs. exploitation – based on strong ties], national culture and and firms’ organizational model in the context of global ICT Industry. In the highly uncertain global environment, partnering is the one of the...

The book deals with theoretical concepts and ways of practical implementation of information sytems in companies. A successful information system project has to be based on the information strategy of the company. Taking the business strategy into consideration the information system value for...

We make the business at the time of great transition from the digital disruption to the quantum disruption, when the multiple quantum inventions in the natural/social sciences lead to the quantum leaps realization by the modern firms in the hi-tech industries in the quantum creative economies of...