Taxes on the rich will only be useful instruments in the fight against inequality if they are effectively enforced. Therefore, this article assesses international cooperation to counter harmful tax flight and tax competition. It describes different forms of tax avoidance, evasion and competition...

The Regulation on Key Information Documents for Packaged Retail and Insurance-based Investment Products (PRIIPs Regulation)empowers the three European Supervisory Authorities (ESAs) to prepare draft Regulatory Technical Standards (RTS) in specific areas. This Discussion Paper is a preparatory...

The article conducts analysis of essence of audit as an independent science in the system of economic sciences. Opinions of scientists regarding the form of audit existence in the system of economic sciences have two polar points of view. The first one is based on the fact that audit is a part...

Against the background of increasing competitive pressures and growing requirements with regard to food quality and safety, the significance of network-wide collaboration in food production has been pointed out in recent years. With this in mind, it is the objective of this paper to analyse pig...

Основная идея информационного взаимодействия относительно инвестиционной деятельности заключается в том, что объектом управления являются отношения...

Системы обмена кредитной информацией имеют сильное влияние на развитие кредитного рынка, в частности, обеспечивается полная информация о заемщике, что...

We consider two specific network structures, the star and the line, and study the set of bilateral alternating-offers bargaining processes for the pairs of linked agents. Agents have complementary information, bargain simultaneously over the price of their pieces of information, and benefit from...

The insurance sector is underdeveloped and has been inadequately supervised to date, as the regulator lacks the requisite independence, skills, and resources. The three public pension systems, which cover less than 10 percent of the active population, appear to be fiscally unsustainable. The...