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 …

This paper examines the relationship between corruption and economic growth in European
countries, taking into account that corruption is considered as a political, economic, cultural …

This paper explores the improvement of convergence dynamics regarding exports and
imports by considering a three-stage convergence methodology based on beta and …

Well-functioning tax systems anchor their governance arrangements in law. This paper
develops an analytical framework from which the core legal principles for sound tax …

The determination of excise duties is an important decision of the state, given that a
significant part of the state's revenue depends on it. Understanding the importance of excise …