Zobrazeno 1 - 10
of 27
pro vyhledávání: '"Marian Dobranschi"'
Publikováno v:
Heliyon, Vol 10, Iss 10, Pp e30976- (2024)
Stricter climate policies across the European Union are enhancing the phenomenon of free riding by nonacting countries, which translates into carbon leakage and loss of competitiveness. This paper investigates the trade, economic and environmental im
Externí odkaz:
https://doaj.org/article/bbbb9057dc134a0488a31d6bf919b67d
Autor:
Danuse Nerudova, Marian Dobranschi
Publikováno v:
PLoS ONE, Vol 14, Iss 1, p e0211317 (2019)
In this paper, we pursue an alternative method to measure the Value Added Tax gap in the European Union using the stochastic tax frontier model. We use the Value Added Tax total tax liability as the input to estimate the optimal frontier of the Value
Externí odkaz:
https://doaj.org/article/44b9aef615224041b6d7efed1186bc06
Autor:
Marian Dobranschi
Publikováno v:
Studies and Scientific Researches: Economics Edition, Vol 0, Iss 15 (2010)
Public finances are key driver in the EU for economic recovery as the debth of the recession and credit constraints require fiscal policy action. This paper emphasis the needed review of public debt and its role in economic development as a particula
Externí odkaz:
https://doaj.org/article/f46218c8371f4a869782ba4fff8082d9
Publikováno v:
Post-Communist Economies. 32:904-946
This paper is concerned with profit shifting within multinational groups. The aim is to investigate the occurrence of pre-tax income shifting from foreign owned affiliates based in Visegrad countri...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0094654017da1a48b58c6ef5e8fb51c3
https://doi.org/10.1080/14631377.2019.1705083
https://doi.org/10.1080/14631377.2019.1705083
Publikováno v:
Economic Modelling. 119:106111
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2c3e27530782566f7c6b533af3e47d4d
https://doi.org/10.1016/j.econmod.2022.106111
https://doi.org/10.1016/j.econmod.2022.106111
Publikováno v:
Intereconomics. 54:138-141
We follow the multi-dimensional approach to socio-economic sustainability and distinguish among the needs of society in the four dimensions that make up the basic pillars in our model. Thus, we focus on the sustainable development of the economy, soc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d7217a7022bf210f1792cbda2747fa6e
https://doi.org/10.1007/s10272-019-0811-6
https://doi.org/10.1007/s10272-019-0811-6
Publikováno v:
Profit Shifting and Tax Base Erosion ISBN: 9783030749613
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4536358a07fc09117628853d7eea6465
https://doi.org/10.1007/978-3-030-74962-0_1
https://doi.org/10.1007/978-3-030-74962-0_1
Publikováno v:
Profit Shifting and Tax Base Erosion ISBN: 9783030749613
This chapter presents a comprehensive analysis of the current techniques of profit shifting and tax base erosion, namely, in relation to macro and micro perspectives. Specifically, categories of profit shifting techniques and their general channels w
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::62871c13acf682ff7a6454a39a6421bb
https://doi.org/10.1007/978-3-030-74962-0_3
https://doi.org/10.1007/978-3-030-74962-0_3
Publikováno v:
Profit Shifting and Tax Base Erosion ISBN: 9783030749613
This segment of the book contains an analysis of profit shifting and tax base erosion together with an estimation of the corporate tax revenue losses in 11 post-communist EU countries, namely Bulgaria, the Czech Republic, Croatia, Hungary, Estonia, L
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::780abfa17e5f54c90977d4722b51c510
https://doi.org/10.1007/978-3-030-74962-0_5
https://doi.org/10.1007/978-3-030-74962-0_5
Publikováno v:
Profit Shifting and Tax Base Erosion ISBN: 9783030749613
The aim of this chapter is to provide the background of profit shifting, explain the concept of profit shifting, the relevance of this phenomena in the context of the twenty-first century and the importance of tax havens in these areas. Furthermore,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::07cd557230ccf11f7fa8655e789c31cf
https://doi.org/10.1007/978-3-030-74962-0_2
https://doi.org/10.1007/978-3-030-74962-0_2