This paper analyses value-added tax (VAT), with special emphasis on efficiency in the EU-28 Member States and Turkey, over the period from 2009 to 2013. From the results of the analysis, we concluded that, the highest efficiency ratio (50.8) was recorded in Croatia in 2013. This indicates that...

Public administration and public governance play a crucial role in society today by ensuring that social needs are met. Due to the constantly changing environment, public governance models have transformed many times, creating differences in public governance practices among public...

The pursuit of global competitiveness requires a complex system of measures that enable the promotion of business. Yet this goal is strongly hindered by interdisciplinary (legal, economic, managerial, IT) red tape programs in both national and supranational frameworks. The aim of the paper is to...

Investment in research and development (R&D) plays a vital role in economic growth. Therefore, the crucial role of government is to encourage companies to develop new knowledge, skills, and innovations in order to achieve greater competitiveness, employment creation, and economic development....

This paper analyses the impact of the use of digital communication tools in administrative procedures on the effectiveness of local administrative authorities during the COVID-19 pandemic. It considers COVID-19-driven changes in the legal competence of the institutional unit and administrative...