By introducing simplified enterprise tax or eva in 2003, the government had a double aim: it wanted to relieve administrative and tax burdens on micro and small enterprises, while at the same time it wanted to improve their tax compliance, thus increasing tax revenues received from such...

Concentration is a general tendency, which led to strengthening the position of commerce all over the world. One of the consequences are the intensified conflicts between the large- and small-scale production deriving from the differences in volume, selection, quality and price as well as in...