Results 21 to 30 of about 2,095 (193)
What are the factors of tax evasion? New findings in the EVS Study
Review of Economic Perspectives, 2021 This paper is analyzing tax morale in three selected European countries through the evaluation of the results of the European Values Study. The main aim is to identify the factors that influence taxpayers’ decisions on the issue of whether they justify ...
Ryšavá Tereza, Zídková Hana
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Formulary apportionment in the European Union—future research agenda
Economics and Business Review, 2023 The aim of the paper is to identify the relevant prior research focused on the Formulary Apportionment methodology in the European Union, to explore the current literature and develop directions for future research. Reflecting upon the announced European
Mlčúchová Markéta
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Influence of genotypes and environment on eggplant yield [PDF]
Selekcija i Semenarstvo, 2021 One of the goals in eggplant breeding (Solanum melongena L .) is higher yield, as well as adaptation to different environments. Our study included 20 different eggplant genotypes.
Damnjanović Jelena +6 more
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Wroclaw Review of Law, Administration and Economics, 2022 Fiscal revenues from taxation of income of corporations are more volatile than those earned from any other mayor tax. COVID-19 and the war in Ukraine pose additional threats to government inflows from this source, especially jeopardizing several EU ...
Karpowicz Andrzej
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Corporate Taxation in the European Union: The Role of Intangibles in the Formulary Apportionment
Review of Economic Perspectives, 2023 This paper seeks to contribute to the current debate on EU-wide corporate taxation, steered by the impending Proposal by the European Commission on a new framework for the taxation of income of businesses in Europe.
Mlčúchová Markéta
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Nature of Charge for Breach of Budgetary Discipline from Czech Perspective
Wroclaw Review of Law, Administration and Economics, 2021 This article is focused on the issue of the imposition of the charge for the breach of the budgetary discipline and its nature as a criminal sanction for the purposes of the application of articles 6 and 7 of the European Convention for the Protection of
Sejkora Tomáš
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The concept of associated persons as a key and potentially problematic aspect in transfer pricing
Financial Internet Quarterly, 2023 Transfer pricing (TP) is based on many principles – the essential one is the Arm´s Length Principle (ALP). In this respect, the term “associated persons” is of crucial importance: associated persons must be involved in transactions in order for the ALP ...
Brychta Karel +4 more
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Searching for similarities in EU corporate income taxes for their harmonization
Economics and Business Review, 2020 The purpose of this paper is to answer the question whether, despite the differentiation of the corporate income tax in the European Union, there are similarity patterns allowing for the harmonization of the bases of this tax.
Małecka-Ziembińska Edyta, Siwiec Anna
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Financial Law Review, 2023 In the paper, the authors focus on selected aspects (concept and interference) of the currently dynamically developing economic model called digital economy, with the aim of defining the content of ...
Mária Sabayová, Karolína Červená
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Some Aspects of Local Real Estate Taxes as an Instrument of Land Use Management
Real Estate Management and Valuation, 2016 Economic and financial instruments are a very important group of tools for supporting local entrepreneurship. The broadest group among them are local taxes.
Źróbek Sabina +3 more
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