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Die Ergebnisse zeigen, dass Regierungen die Steuern nach nationalen Krisen erhöht haben. Der Effekt ist besonders groß bei Finanzkrisen und Naturkatastrophen, tritt vor allem im ersten Jahr nach der Krise auf und betrifft die Unternehmen-, Einkommen- und Umsatzsteuer. Die Erhöhung von...
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In the area of tax and taxation the European Union, EU Member State Greece has consistently faced non-compliance by its citizens. Greece has, therefore, in the last years, under the supervision of the European Union and the International Monetary Fund (IMF), taken steps to reform its tax...
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This paper uses a Markov regime-switching model to assess the vulnerability of a series of Central and Eastern European countries (i.e. Czech Republic, Hungary, Slovak Republic) and two CIS countries (i.e., Russia and Ukraine) during the period 19932004. For the new EU member states in Central...
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condition of Slovakia is compared with that in selected EU countries, considering the effects of previous global crises, with a …
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