This paper aims at contributing to ongoing policy debates about taxes paid by multinational
enterprises and about changes in the system of international corporate taxation. It assess …

The corporate tax burden is known to have a substantial impact on company management
and the formation of national policy. One of the ways to measure the tax burden is by using …

This paper analyzes how exporters are affected by corporate tax reforms in destination
markets. We introduce tax policy in a trade model of multi-product firms and show that …

Предметы исследования специальный инвестиционный контракт (СПИК) и практика
его применения в условиях реализации политики импортозамещения. Цели статьи …

Estudios previos han demostrado que los factores empresariales como el tamaño de la
empresa, el nivel de apalancamiento, las decisiones de inversión, la estructura de …

Estudios previos realizados en Estados Unidos, Europa y Asia han demostrado que los
factores empresariales inciden en la presión fiscal que soportan las empresas, por lo cual …