Purpose: This study aims to assess the sustainability of local governments in a highly centrally regulated fiscal model. Design/methodology/approach: This paper uses a novel approach, a broad data set of almost 3,200 local governments and network methods. This paper analyses financial data from...

This study starts the investigation of the correlations between taxation and the competitiveness of businesses by clarifying some general issues. It examines the different channels of tax regulation that affect the competitiveness of businesses. Although the study has an international scope, it...