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Ade Maya Saraswati
Pág. 151 - 161
Abstract: This research aims to analyse the effect of tax and tunnelling incentive to transfer pricing with good corporate governance as a moderating variable. This research focuses on all mining companies listed on the Indonesian Stock Exchange in the p...
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Arben Tërstena, Ismail Mehmeti, Sokol Krasniqi
Pág. 77 - 87
Fiscal policy and foreign trade as a determinant of economic development ? focus KosovoAbstractPurpose: The purpose of this paper is to identify the role of fiscal policy in Kosovo, comparing with the Western Balkan countries, in the trends of economic d...
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Evelina Maria Oliveira Coutinho and Manuel Au-Yong-Oliveira
The pandemic marked the beginning of a succession of events on a global scale (not the least of which is a greater concern for the environment and for quality of life/distance work) with a major impact on the economy. Innovation plays a key role in meeti...
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Marina Beljic,Olgica Glava?ki,Jovica Pejcic
Pág. 039 - 052
After global financial crisis, intensive tax policies adjustments were applied in emerging European Union (EU) economies, for the sake of tax competitiveness. In order to ensure that aim, emerging EU economies most often choose the policy of tax reductio...
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Teodora Tica
Pág. 11 - 20
Research Question: The aim of this paper is to present the effect of corporate income tax on capital structure in the food industry of the Republic of Serbia. Motivation: Based on the empirical results of Moradi & Paulet (2018) and Kuc & Kalicani...
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