This article addresses the issue of public higher education institutions funding and its relation to the quality of teaching and academic research in Poland. In order to check whether the acquisition of more financial resources is positively correlated with quality, the paper takes financial...

The aim of this paper is to assess the impact of selected financial regulations on the share of private financing in higher education institutions (HEIs). The regulations increasing the stability of financing should be preferred by countries reducing the stable part of budgetary funds because...

The paper strives to determine the impact of fiscal variables on factors determining the dynamics of public debt in European Union countries. Based on the literature, the dynamics of public debt are determined by changes of three elements: the primary balance, interest-rate-growth-differential...

The paper strives to determine the impact of fiscal variables on factors determining the dynamics of public debt in European Union countries. Based on the literature, the dynamics of public debt are determined by changes of three elements: the primary balance, interest-rate-growth-differential...

The traditional theory of international tax competition for production factors or any of its expansions give neither a satisfactory explanation of the problem that would find confirmation in empirical data nor normative solutions for the shape of the optimal tax system. It seems that such a...

It is claimed that tax policy is neither time- nor space-independent due to cross-border tax base mobility that induces spillovers. In other words, fiscal shocks in one country are supposed to have impact on fiscal policies in other countries. This paper verifies this question in two ways....