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Background: The health of the population is shaped by political, social and environmental conditions – referred to as contextual factors in this paper – which influence the risk of type 2 diabetes and other non-commu...

This paper addresses the dynamics of world wine consumption over the past 50 years in 26 countries, verifying whether or not there is a macro-tendency towards a common consumption style, despite differences in taxation, ...

El IVA es un impuesto comunitario y una de sus características tiene como objetivo introducir un sistema común. Este artículo plantea que el nuevo régimen del IVA deberá garantizar el control de la imposición y con...

The purpose of the article is to investigate the application of financial analysis as a tool for ensuring the economic security of small agricultural enterprises in Ukraine, identify existing problems and define prospect...

The publication presents an analysis of the materials of the case "By the Decree of the Governing Senate on the allotment of the lands of the Kundra, Yurt and Emesh Tatars", deposited in the fund no.383 "First Department...

This article examines how fiscal constraints influence the development of contemporary industrial policy, with a focus on European initiatives to encourage green growth and sustainability. Due to high debt levels and the...

The process of globalisation has led, among other things, to harmful tax competition. This paper considers the efforts within the EU in combating harmful tax competition (Code of Conduct on Business Taxation) and their e...

Industrial symbiosis offers a critical pathway for advancing resource circularity and energy efficiency in hard-to-abate sectors. As the steel and cement industries undergo profound structural transformation toward low-c...

In recent years, ESG criteria and sustainability principles have expanded beyond the private sector to increasingly influence public finance legislation. International frameworks such as the UN 2030 Agenda, the Paris Agr...

This study examines the legal status and implications of Bitcoin ownership as a medium of exchange within Indonesia's evolving digital financial system. In light of persistent regulatory ambiguity, the research seeks to ...

The publication provides a retrospective analysis of the integration of the territory of the Western Urals into the Moscow State in the 16th – 17th centuries. The author comes to the conclusion that the annexation of t...

We examine the impact of political orientation on fiscal regulation and product differentiation within a spatial duopoly. Using a modelling approach a la Hotelling, we explore how the regulator’s political stance -whet...

In this paper we argue that the equity-efficiency framework usually used by economists to analyse taxation, based on the rational individual carefully calculating costs and benefits, is incomplete because it pays little ...

The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimi...

The purpose of the study is to provide a scientific rationale and develop an institutional and methodological model of tax compliance as an instrument for integrating accounting systems, tax reporting, and public financi...

The purpose of this article is to explain what factors, from the viewpoint of the Visegrad Group countries, were important determinants in outward FDI. Referring to the eclectic theory of Dunning and the theory of econom...

Virtual currencies have been part of economic reality for more than a decade but have only become the subject of legal regulation at European and national level in recent years. This is in a sense natural, since law as a...

The text deals with certain problems of taxation in the Czech Republic of passive income from bonds, namely government bonds and Eurobonds. It follows in brief the historical development of taxation by income taxes of in...

El trabajo explora las posibilidades de armonización de la imposición dual a las ventas en Argentina y Brasil, haciendo un repaso de las alternativas mayormente sugeridas en la literatura específica, a saber: el combi...

El trabajo analiza la problemática de la imposición al sector rural y sus implicancias sobre el derecho de propiedad privada de la tierra. Primero se aborda el tema de la presión tributaria ejercida sobre la propiedad...

La prueba de existencia de equilibrio general bajo imposición dada por Shoven y Whalley en 1973 puede ser reinterpretada como la de existencia de equilibrio general sin impuestos pero en una economía con un bien más. ...

En este trabajo se utiliza un modelo para evaluar alternativas de financiamiento universitario. Los sistemas alternativos que se evalúan son: arancel total, impuestos a los graduados e impuestos uniformes (el cual puede...

En el trabajo se exploran diversas alternativas tributarias para los gobiernos provinciales, examinando virtudes y defectos de cada tipo de impuesto a partir de un conjunto de atributos a tener en cuenta a la hora de efe...

En este trabajo se discute el rol del impuesto a la tierra como variable explicativa de la incorporación de tecnología por parte de las firmas agropecuarias. Este impuesto se ha considerado como superior al resto de lo...