专题:Economic Implications of Taxation Policies and Systems

This cluster of papers explores the economic implications of taxation policies and systems, including topics such as tax expenditures, fiscal policy, global economy, income taxation, government spending, corporate sovereignty, excise taxation, and financial management.
最新文献
GOVERNMENT PROCUREMENT IN THE CONTEXT OF IMPORT SUBSTITUTION AS A METHOD OF SUPPORTING SMALL AND MEDIUM-SIZED BUSINESSES

article Full Text OpenAlex

A Bite of Apple: ECJ Rules Irish Tax Rulings Constitute Unlawful State Aid After All

article Full Text OpenAlex

CONTROVERSIAL ASPECTS OF THE LEGAL DEFINITION OF THE OBJECT AND THE BASE OF TAXATION OF LOCAL FEES

article Full Text OpenAlex

Pot k uvedbi Evropske denarnice za digitalno identiteto

article Full Text OpenAlex

Deprecjacja francuskich asygnat w latach 1789–1796

book Full Text OpenAlex

Treaty Override: The Conflict Between Article 24(4) of the OECD Model Convention and Section 23M of South Africa’s Income Tax Act

article Full Text OpenAlex

The Future of the Accounting Profession in the Context of the Digitalisation of Tax Administration

article Full Text OpenAlex

Tax Control Risk Management in the Context of Digitalization

book-chapter Full Text OpenAlex

Comparative Analysis of the Amendments to VAT Rates Under Law No. 141/2025. VAT Accounting and Tax Treatment

article Full Text OpenAlex

Motor Vehicles Taxation in the European Union – Cooperation or Competition?

article Full Text OpenAlex

近5年高被引文献
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

book Full Text OpenAlex 59 FWCI31.541

Finanse i Prawo Finansowe

paratext Full Text OpenAlex 52 FWCI0

Competitiveness, fiscal policy and corruption: evidence from Central and Eastern European countries

article Full Text OpenAlex 39 FWCI7.252

Strategic public finance governance: European integration course, international trends, national peculiarities

article Full Text OpenAlex 38 FWCI14.879

Assessment of the air pollution tax and emission concentration limits in the Czech Republic

paratext Full Text OpenAlex 35 FWCI0

A Case Study to the Tax Arrangements Concerning China’s Biggest Investment Project in Poland

book-chapter Full Text OpenAlex 28 FWCI143.913

Public Country-by-Country Reporting: Corporate Law, Fiscal Law and the Principle of Unanimity

book-chapter Full Text OpenAlex 28 FWCI143.913

Buildings and Structures as the Object of Real Property Taxes in the Countries of the Visegrad Group

book-chapter Full Text OpenAlex 28 FWCI330.722

Tax Aspects of Leaving the European Union

book-chapter Full Text OpenAlex 28 FWCI143.913

The impact of the COVID-19 pandemic on tax revenues in the EU

article Full Text OpenAlex 24 FWCI5.804