The planned movement to the origin priciple with the cross-border pre-tax system on a full-scale would lead, ceteris paribus, to changes in VAT revenues in the individual EU countries. For instance, the member countries with trade surpluses and higher VAT rates would be significantly better off....

International comparisons show that the reasons why e-government development in Germany does not occupy the desired "top spot" in rankings lie primarily in the inadequate provision of online services with little corresponding user orientation. In order to provide better and faster public...

Während Populismus in Europa weiterhin weitverbreitet ist, sieht sich der Kontinent mit einer neuen Flüchtlingsdynamik konfrontiert. Nach der Krise von 2015/2016 ist die EU nun damit beschäftigt, die Herausforderungen der ukrainischen Zuwanderung besser und effizienter zu bewältigen....

The size of tax evasion and fraud appears to be increasing steadily in the EU. To a certain extent, the completion of Single Market has further encouraged firms' and households' evasive behaviour in paying value added taxes in the EU Member States, whereas such efforts have traditionally been...

The recent process of political and economic transformation in Eastern European countries has not only contributed to the decentralisation of political structure but also significantly enhanced the fiscal autonomy of municipalities in these countries. In this context many similar types of public...