This paper reviews the literature on factors influencing the allocation of foreign direct investments, with respect to the significant role of corporate taxation policy. The review includes Bucovetskyís tax competition model where countries are assumed to be asymmetric. Empirical studies of...

The aim of the paper is to analyze the relationship between health and economic growth in Estonia. Health determines the quality of the human capital, which modern economic theories consider the principal factor of economic growth. On the basis of survey data we estimate the effect of...

This paper presents an empirical analysis of companiesí capital structure and dividend decisions under distributed profit taxation (DPT), the corporate taxation regime of Estonia since 2000. The survey is based on the financial information available from the Estonian Commercial Registry in...

The aim of the paper is to analyze and explain the impacts of fiscal policy on householdsí consumption. Specifically we analyze the role of both discretionary and non-discretionary fiscal policy on consumption. The authors examine tax system in Estonia and distribution of income between...

The main purpose of this paper is to systemize the restructuring and management methods in banking crisis with the help of topic-related literature; consider the options of applying them in practice and observe the use of these instruments.

The objective of the current paper is to identify the studentsí attitudes and intentions toward entrepreneurship, their personal characteristics and future plans in connection with entrepreneurship. The results of the empirical study are brought to evaluate the preparation of bachelor programme...

Finance management of credit unions constitutes one of the fields of management of these financial institutions. The credit unions that are present now in Poland reappeared in 1992, so a few years after the process of system transformation had begun. In his text, the author presents the creation...

The banking sector occupies a pivotal position in the global economy. The sector has been subject to many external and internal forces in many countries, particularly in the Estonia, since the 1991s. Of the external forces, technological change is likely to have the most far-reaching impact on...

The new quality of international competition changes the function of universities dramatically. They have to ? in addition to their traditional role as sources of ideas, knowledge and intellectual capital ? become agents of innovations, i.e. entrepreneurial universities, enhance regional...

This article illustrates the case of the international network project BEPART (Baltic Entrepreneurship Partners) with its activities in entrepreneurship promotion. It starts with some basic thoughts on the understanding of entrepreneurship. The article then turns to European and regional...