taxation

The study presents different models which take into account the consequences for the individual, the state budget, and the labor market. The suggested reform variants make it a significantly more attractive option for Hartz IV recipients to work more, by raising income retention by up to 40 percent.

Examples of senseless Slovak economic policy that combines financial and bureaucratic blows always aimed at a different sector of the economy are thick on the ground. One of the most memorable ones is the imposed levy on singular shops and chains, also known as “food tax”.

In order for the EU to prosper as a political, economic and social construct, it needs to be more competitive – including in the field of tax policy, and also to respect sovereignty and find unanimously agreed solutions on major issues.

In compliance with the requirements of the International Monetary Fund, Ukraine has split its previously combined fiscal service into separate tax and customs agencies. This is a step in the right direction, which should be followed by re-orienting the customs to serve businesses and promote cross-border trade.

Progressive taxation is considered to be the most popular measure to reduce income inequality. The aim of the conducted research was to enlighten this discussion by exploring to what extent the progressiveness of PIT is a decisive factor in reducing income inequality.

Georgia, after regainig its independence, became a place of many experiments. The nation made certain state-craft steps to obtain legitimacy and capacity to run social institutions. Including the process of restoration of private property.

Creation of functioning local government in 1990 after a long period of centralized governance during the communist regime is considered to be a major achievement of the democratic transformation which took place after 1989.

The Slovak government’s intention is to lower the market power of large international retail chains. Unfortunately, the alleged problems are mostly made-up. Instead, the \"retail chain tax\" may end up raising the food prices and wrecking havoc in Slovak retail.

The competitiveness of a country’s tax system is instrumental in creating a favorable environment for foreign direct investment, stimulating business, and advancing societal well-being. Competition based on endogenous factors should not be perceived as unjust or unnatural.

Ukraine is seen as a country where political corruption have become a natural component of social relationships. A consensus has even emerged that it will be impossible for Ukraine to be successful without eradicating widespread corruption. Fighting corruption is a multi-dimensional process.