The recent process of political and economic transformation in eastern European countries has not only contributed to the decentralisation of political structure but also significantly enhanced the fiscal autonomy of municipalities belonging to these countries. Although the degree of...

Das vorliegende Buch beschäftigt sich mit den Chancen und Risiken für Nordrhein-Westfalen, die mit der Liberalisierung, Modernisierung und zunehmenden internationalen Integration mittel- und osteuropäischer Staaten entstanden sind. Dabei war einmal die Sicht der heimischen Unternehmen zu...

At the end of June 1999 the intra-EU duty free shopping was abolished among the 15 member nations. The opponents of this resolution argued that such a tax-free sales sector created jobs EU-wide and hardly reduced the value added and excise tax revenue of individual countries. In their opinion,...

This study compares incentive effects of various tax depreciation methods currently adopted in European transition economies. In these countries straight-line, geometric-degressive and accelerated depreciation measures are quite popular in combination with different corporate tax rates. Their...

The abolition of intra-EU duty free was critically discussed and accompanied by a vigorous and well-financed lobbying campaign by the duty free industry. The opponents of this resolution argued that such a tax-free sales sector created jobs and hardly reduced the value added and excise tax...

The recent process of political and economic transformation in eastern European countries has not only contributed to the decentralisation of political structure but also significantly enhanced the fiscal autonomy of municipalities belonging to these countries. Although the degree of...