Mali kurallar iradi maliye politikaları üzerine sayısal ve sayısal olmayan sınırlamalar
getirmektedir. Vergi gelirlerinin düzenli, sürekli, hızlı ve düşük maliyetle toplanması vergi …

This research topic addresses the impact of international tax planning on inter-juridical tax
competition of EU and OECD Member States through the specific example of “hybrid …

Abstract [eng] In the master thesis social needs expenditure in the EU countries is analysed
and using the method of correlation analysis with a help of effective tax rate the connection …

O processo de deslocalização empresarial analisado à luz do conhecimento geral
fundamenta-se em pressupostos comuns como a procura da redução de custos, sendo a …

The paper describes the history in the legal regulation of taxation of individuals in the Czech
Republic. The category of incomes in focus is the category of capital income. The …

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