This paper explores the characteristics and inter-relationships of tax systems in the OECD countries over the period 2014–2020, i.e., from a relatively consolidated economic period until the end of the first year of the COVID-19 pandemic. A predictable tax system is essential for the proper...

This paper explores the characteristics and inter-relationships of tax systems in the OECD countries over the period 2014-2020, i.e., from a relatively consolidated economic period until the end of the first year of the COVID-19 pandemic. A predictable tax system is essential for the proper...

The global financial and economic crisis of 2007 and 2008 entailed a sharp deterioration of fiscal positions worldwide; however, fiscal rules soon tightened up in different countries, and parallelly, budgetary discipline improved. A reconsideration of the fiscal policy was necessary as a sovereign...

A környezeti (E), szociális (S) és kormányzati (G) kritériumoknak való megfelelésről a vállalatoknak az ún. nem pénzügyi információkra vonatkozó közzétételek szabályrendszere (keretrendszer) szerint kell beszámolniuk. Tanulmányunkban azt vizsgáljuk, hogy milyen jellemzői...

Recently, the management of the green financial sector has been widely influenced by global socio-economic concerns such as the COVID-19 pandemic and the energy crisis. The purpose of this paper is to evaluate, besides their environmental attitude, what opinions and experiences the affected...

Companies must report compliance with environmental (E), social (S) and governmental (G) criteria in accordance with the disclosure rules (framework) for non-financial information. In our study, we examine the characteristics of ESG reports, whether they reflect the sustainability performance of...