The basic purpose of the study is to find a metric-variable of competitiveness for each country's tax regime and to assess the impact of tax regime differentiation across the common market. A country adopting competitive taxation policies manages to attract productive factors, funds and...

The purpose of this paper is to test the effect of non-parametric methodology of ANNs on enhancing decision-making procedures compared to classic multivariate Regression models. We implement the two methods on decision-making for loan allowances and on a valuation of collaterals using data from...