The article provides direct empirical evidence on fiscal decentralisation and economic development in selected European countries in a period 1995-2012. The research (based on data taken from OECD Fiscal Decentralisation Database and OECD) is performed on a panel, which contains 17 unitary...

Innovation activities at firm-level are often significantly influenced by factors that determine the outcome of the innovation process. The primary aim of this paper is to study and empirically verify the role of several determinants that affect company innovations in the European Union. The...

Consumption taxes have been harmonized in the EU countries since 1993 and a great attention is paid to their convergence in the EU. The EU directives harmonize tax administration, tax bases and set minimal applicable rates. The aim of the article is to find out if VAT systems of the EU countries...

This paper is concerned with certain legal consequences of the determination of corporate income tax base. The introductory part analyses the term tax, discusses the constitutional dimensions of taxation, and formulates requirements as to tax legislation. The subsequent part of the contribution...

In May 2011, new standards of the IFRS regarding concept of control and related enhanced disclosure requirements were issued. These new standards have being mandatory effective since reporting period beginning on 1 January 2013 except for countries within European Union where effectiveness begun...

In this paper we are concerned with the impact the public sector has on private sector innovation. Perhaps the most important issue is whether public sector innovation, or lack of it, impacts upon private sector firms. But we are also concern the extent perceptions of innovation across...

This paper examines the time-varying conditional correlations of daily European equity market returns during the Irish sovereign debt crisis. A dynamic conditional correlation (DCC) multivariate GARCH model is used to estimate to what extent the collapse of Irish equity markets and subsequent...

This article investigates the economic activity of Ukrainian enterprises which have decided to redirect their export potential towards the European market due to the current geopolitical situation. Empirical statistics from 2005-2014 were analysed in order to find out both the most promising and...

The research purpose was to determine whether the economics and business administration higher education institutions from the European Union members states are facilitating the development of the future knowledge workers or not. In order to achieve this goal, we employed an exploratory research...