The East Asian miracle was real. Prior to the 1997 economic and currency crises, Asian NICs - Hong Kong, Korea, Singapore and Taiwan - achieved remarkable annual GDP growth. In these countries the overall economic performance was significantly determined by the industrial development triggered...

The East Asian miracle was real. Prior to the 1997 economic and currency crises, Asian NICs Hong Kong, Korea, Singapore and Taiwan achieved remarkable annual GDP growth. In these countries the overall economic performance was significantly determined by the industrial development triggered by...

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...

Due to its overwhelming significance among taxes on earnings in the agricultural and forestry sector, the analyses are primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well as Canada, the United States and Japan. In this...

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...