Local government borrowing is one of the most important instruments of financing local public investments. Although theoretical findings and practical experiences provide a proof of its efficiency, there are reasons to be cautious. It is about the possibility of local public government fiscal...

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 effects when taking into account the EU regulations in relation to state...