The previous studies focused on environmental issues, identifying their root causes, urging
prompt action to reduce environmental degradation. In this context, the current article …

The purpose of this paper is to investigate the existence and directions of the causal
relationships between the level of tax revenue and a set of determinants, using data from 26 …

The purpose of this paper is the assessment and comparative analysis of the relative
efficiency of the tax administrations of 26 European countries in 2017, regarding their …

The purpose of this study is to evaluate the institutional and tax environment for businesses
in 21 countries of the European Union (EU), using a multi-criteria analysis and, in particular …

This study examines the effects of excise taxes on cigarette prices across EU member states,
with a particular focus on the differential impacts of specific and ad valorem excise taxes. EU …

The purpose of this study is to assess the impact of excise duties on tobacco products on
state's revenues. Increasing excise duties on tobacco may act as a means to reduce the …

The purpose of this paper is to assess the efficiency of tax administrations of 26 European
countries, using data envelopment analysis. In particular, by applying the CCR data …

Tax non-compliance and its consequences have become a subject of increasing interest in
academic literature and economic forums worldwide. While most studies on this issue focus …

The main goal of this paper is to estimate factors of tax evasion in the Czech Republic.
Among other things, tax evasion reduces state revenues which fact leads to a decrease in …

The purpose of this research is to present the results of qualitative analysis on the
relationship between the determinants of tax evasion based on individual, social, economic …