The complexity of today's global economic environment increases importance of identifying
and understanding the key factors affecting economic growth. This paper deals with effect of …

Purpose The purpose of this paper is to investigate the effect of the determinants of
corporate effective tax rates (ETR) of listed companies in euro area. Design/methodology …

En este trabajo se estudia el efecto de una serie de factores tradicionalmente
condicionantes de la presión fiscal empresarial efectiva a través de un panel de datos …

This article deals with a tax burden in the European Union in as financial and economic
crisis has impacted also on tax systems in the European Union. Governments´ tax measure …

Quality of public finance (QPF) is one of the crucial economic matters as it comprises all
important tasks and goals of public sector and public finance and its improvement should …

Esta investigación pretende analizar las divergencias existentes en la tributación por el
impuesto sobre sociedades entre los distintos países de la eurozona para el período 2000 …

This thesis explores the impact of the Anti-Tax Avoidance Directive (ATAD) on Luxembourg-
based companies. In response to the global financial crisis of 2008-2009 and financial …

O objetivo principal da pesquisa é quantificar a pressão fiscal suportada pelas empresas
elétricas e de mineração que operam no Peru, no período 2010-2015, de tal forma que a …

MATERIALS AND METHODS The fundamental principle of tax competition was determined
within the paper. The forms and consequences of tax competition were defined and at the …

TAX SHIFT BY ECONOMIC FUNCTIONS AND ITS EFFECT ON ECONOMIC GROWTH IN
THE EUROPEAN UNION Page 1 2127 ACTA UNIVERSITATIS AGRICULTURAE ET …