Transnational corporations (TNC) are important members of the global economy as they possess immense capital, productive, and technological potential, and involve a massive share of international economic relations. They are mainly responsible for the inflow of foreign direct investments and all...

In a period of the global economic crisis, Polish entrepreneurs call the authorities for activities conducive to economic growth. There is a necessity for support of private business investments which enables not only increase in competitiveness but also acceleration of regions’ development...

The creation of the Customs Union between Russia, Belarus and Kazakhstan in 2010 resulted in changes not only in trade between Member States but also with third countries. The introduction of a uniform tariff, a common customs code, standardization of health, veterinary and phytosanitary...

While carrying out its tasks, the Polish customs administration collaborates with many entities – government administration authorities, local government as well as economic self-government. Constant cooperation takes place mainly with authorities and institutions whose tasks are associated...

During the financial crisis, G20 countries compelled tax havens to sign bilateral treaties providing for exchange of bank information. Policymakers have celebrated this global initiative as the end of bank secrecy. Exploiting a unique panel dataset, our study is the first attempt to assess how...

Measures of family policy are located in different branches of the law, mainly in tax law, social law and civil law governing alimony. In Germany, the bundle of relevant rules has evolved historically. There are thus numerous linkages between its single elements which are shaped deliberately...

This paper evaluates the impact of a program of bureaucracy simplification and tax reduction on formality among Brazilian microenterprises — the SIMPLES program. We document an increase of 13 percentage points in formal licensing among retail firms created after the program when compared to...

This paper presents some aspects regarding inventories. In many business inventories are the most important assets. The accounting for inventories is a major consideration for many entities because of its significance on both the income statement (cost of goods sold) and the statement of...

This paper presents some fiscal and accounting aspects of income tax like payers, applicability. It describe fiscal and accounting treatments of income tax and also IAS 12 treatment of tax income. Income taxes are an expense incurred in operating most businesses, and as such are to be reflected...

En faisant de l'impôt sur les bénéfices industriels et commerciaux, une taxation sur l'enrichissement - et non sur le revenu -, le législateur contraignait l'administration fiscale à s'intéresser de près à un certain nombre de problématiques comptables. Il est possible de décliner...