The aim of the research work was to analyze the implementation of a new methodology in the framework of the European System of Regional and National Accounts ESA 2010. In order to achieve the objective author: i) described the need for a methodology for measuring the economy; ii) discussed the...

Seit Jahren wird jedes neugeborene Kind im Durchschnitt drei Monate älter als ein Neugeborenes des Vorjahres. Dieser Lebenserwartungsgewinn von sechs Stunden am Tag schlägt sich - bei konstantem Renteneintrittsalter - in steigenden Rentenlaufzeiten nieder. Die "Rente mit 67" versucht, einen...

This paper takes stock of Chile's defined contribution pension system and assesses reform options aimed at increasing replacement rates. An international comparison shows that, despite being quite influential when established, it is now delivering low replacement rates relative to OECD peers, as...

Taking rational decisions in a company, both current and strategic, requires knowing and taking into consideration the external conditions of the conducted activity. The accuracy of decisions made, as well as the ability to adjust to a changing external environment determines not only the...

The main goal of this article is to find the relationship between public fiscal policy and economic growth. The article consist of a few parts. The first is an introduction, which creates the background for the analysis in the following sections. It shows the main point of view on public fiscal...

The main goal of this article is to discuss the mutual economic relations between personal and corporate income taxes. The article consists of three parts. The first is an introduction to these taxes and taxation. The second is the analysis in which the objective of the taxation is discussed....

From the 1980s to onwards trade liberalization policies have been widely used in many countries. This process has significant impacts on many economic aspects one of which is on the labour market. However, the direction of the relationship between trade reforms and the labour market is...

The aim of the article is to assess the impact of taxes on poverty and inequality in Ukraine and provide recommendations on how taxation should be used to address problems of inequality and poverty. The research methodology is based on a combination of linear regression and commitment to equity...

From the 1980s to onwards trade liberalization policies have been widely used in many countries. This process has significant impacts on many economic aspects one of which is on the labour market. However, the direction of the relationship between trade reforms and the labour market is...

The basic function of taxes is the fiscal function, which consists in collecting revenue by public authorities. The imposition of non-fiscal functions on taxes causes the weakening of their basic function. The purpose of the article is to present tax exemptions, as well as to assess the fiscal...