Bulgarian Abstract: В статията се обобщават основните постижения и характеризират най-важните предизвикателства на устойчивото аграрно развитие в България и Китай на...

Serbian Abstract: У раду се разматра проблем стакленичких гасова (СГ), и акције и механизми за смањење њихове емисије. Емисија таквих гасова, пре свега угљен-диоксида,...

Bulgarian Abstract: В тази разработка се прилага интердисциплинарен подход на Новата институционална икономика и се прави оценка на системата за управление на аграрната...

Bulgarian Abstract: Настоящото изследване анализира един от основните елементи на съвременната фискална политика. Данъчните разходи се формират като неразделна част от...

The Czech Republic has introduced new energy taxation in connection with implementation of the directive 2003/96/EC, restructuring the Community framework for the taxation of energy products and electricity. New energy taxes are imposed on electricity, solid fuels and natural gas, with term of...

The European Commission is going to discuss a revision of Directive 2003/96/ EC, restructuring the Community framework for the taxation of energy products and electricity. The first proposals include a new energy taxation system, where the current energy tax is divided into two components - an...

This paper reports results of the research concerning incidence of the value added tax in the Czech Republic over the period 1993-2004. The aim of our research was to analyse the impact of the harmonisation of the VAT rates connected with the entry of the Czech Republic into the EU on the...

This paper analyzes the tax penalty on volatile personal income under progressive tax rates. The phenomenon may have an effect on long-term entrepreneurial decisions as well as risky occupational choice. An options-based model is used to estimate the expected effective rate due from tax-payers...

The paper focuses on selective investment incentives, which are aimed primarily to attract foreign direct investment, in the context of the new EU Member States, namely the Czech Republic, Hungary, Poland and Slovakia. We discuss the issue within three closely related dimensions. We point to a...