Due to its overwhelming significance among taxes on earnings in the agricultural and forestry sector, the analyses are primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well as Canada, the United States and Japan. In this...

In the present paper author attempts to point out that in EU selling through internet increases firm profitability, especially in the southern regions. Our sample covers many EU member states, and the software package of Eviews is used for the panel data analysis. Data are taken from Eurostat