Lentner, Csaba; Hegedűs, Szilárd; Nagy, Vitéz - In: Journal of Risk and Financial Management 15 (2022) 10, pp. 1-17
This paper explores the characteristics and inter-relationships of tax systems in the OECD countries over the period 2014-2020, i.e., from a relatively consolidated economic period until the end of the first year of the COVID-19 pandemic. A predictable tax system is essential for the proper...
