Nature conservation has a long tradition in the South Caucasus, a region with very high biodiversity. Alongside century old nature reserves (NR) in Azerbaijan and Georgia, two new transboundary national parks (NP) have recently been created in Armenia and Georgia. All of these protected areas...

Recent developments in impact evaluation recognise the need to go beyond the intense debate over experimental techniques to incorporate theory-based approaches and qualitative research methods. Motivated by an underlying concern that qualitative research in this new wave of qualitative impact...

The question of why some companies pay more taxes than others is a widely investigated topic of interest. One of the famous suspect explanations is a phenomenon called tax avoidance. We develop a holistic theoretical concept of influences on corporate tax planning through a series of 19 in-depth...