The paper aims to provide an analytical view of the harmonization of income taxes in the European Union. The aim of the theoretical part is to provide an overview of the literature that deals with the issue of tax harmonization and tax competition. This section contains the views of experts on tax competition and tax harmonization. The paper explores the current state, as well as the development in

Competition at its core allows to acquire additional benefits to an enterprise by improving the quality of their activities. The activity of an enterprise, in turn, is based on the desire of state authorities to provide an environment for a comfortable business. In the context of the growing crisis, it becomes extremely relevant to determine the principles that can serve the development of the business

Tourism represents the sector of services which is developing the most considerably and dynamically. However, its development is influenced by: trends in globalization, process of demographic aging, economic parameters, geographical conditions of a country, consumers, and other aspects. The following aspects contribute to its development: new destinations, markets, innovative activities in service

The article is devoted to the substantiation and development of practical recommendations for structural changes in the agricultural microbusiness sector. The scientific substantiation of the system prerequisites for the need for structural transformations of the economic space of agricultural microbusiness in the region is provided. The authors proposes a method for determining the level of state

This study aims at empirically examining the association of entrepreneurial education and support with entrepreneurial intention among students in College of Business Administration at the Northern Boarder University for the academic year 2019-2020. Using data from a self-administered survey with a final sample of 266 students, the simple regression result indicates to a significantly positive association

The problems in family business focus more on the issues of leadership and ownership transfer. Therefore, it is essential to carry out a specific survey on the process associated with intergenerational knowledge transfer between entrepreneurship education, self-efficacy, and entrepreneurial intentions for future next generation. This study examines and analyses the effect of entrepreneurship education

Support for an agricultural enterprise lies in the presentation of a set of state subsidies and economic privileges to determine the essential development and the possibility of continuing functioning within the market. With that, the dynamics of production and consumption of agricultural products cannot always be positive due to the seasonality of doing business and the dynamics of prices for materials

This study proposes the concept of Analytic Hierarchy Processing (AHP) on the market of active substances used in treatment of HIV and checks the control factors and criteria interconnection and implements Random Forest forecasting model. The new method must help to improve the management decision-making process in the fields of healthcare government budget planning. It has become a prime concern for

The paper discusses current issues related to the formation and implementation of regional targeted programs for the development of the agro-industrial complex (AIC), and also assesses their impact on the sustainable development of rural areas of the region. As an example, a regional target program has been developed and economically justified to involve fallow and unused lands in agricultural production

Customer focus is a diverse and multifaceted concept and is an important element of organizational culture, closely related to the marketing function. Its various components are more significant for companies and have a different impact on formation of their customer orientation. The identification of the CF elements that are significant in managing consumer expectations in this context of distribution

The article considers the current state of the agricultural sector of the Republic of Kazakhstan and its capabilities. The role of state support for the agro-industrial complex, characterized by high capital intensity, long payback period, low profitability, and dependence on natural and climatic conditions, which makes it less competitive in comparison with other sectors of the economy, and leads

This paper studies problems in human capital formation at the present stage of World economic development. The authors conduct a correlation and regression analysis of the dependence of financial indicators of agricultural organizations and enterprises with workers’ qualifications. The results suggest that the qualifications of workers significantly affect the financial stability of agricultural enterprises

The present paper explores differences between perceiving consumer risk towards products under private labels (PPLs) versus products under manufacture brands (PMBs) on Russian metropolitan markets (St. Petersburg, namely). The research model (Model RFID) designed taking into account the direct and indirect influence on the said risks from a set of factors relevant to buying decisions. The theoretical

The purpose of this paper is to develop and investigate the relationship between intangible resources such as employee relationships and workplace collaboration in building sustainability potential. A research model and hypotheses were constructed on the grounds of Resource-based-view Theory (RBV) and Cooperation theory (CT). The data was obtained from 175 employees’ from the telecommunications sector

Strategic development management currently does not fully meet the needs of the enterprise. One of the reasons is that strategic development methods are not ideal and not developed from the standpoint of their practical application. As a consequence, the results of their application are unsatisfactory. The purpose of this article is to improve approaches to the strategic development management of the

In the expansion phase of a business cycle, loyalty is very important for the fluent functioning of companies. One of the tools that increases it is training, but not all training ha s a positive influence. Training can strengthen loyalty and thereby build human capital. There is very little research on the relationship between the quality of training and the level of employee loyalty. The main aim

The purpose of this paper is to evaluate recent and upcoming changes in urban planning legislation in the Republic of Lithuania, which acknowledge the necessity of introducing climate change management tools. Sustainable development is a core principle of the Spatial Planning Law of the Republic of Lithuania since 2014. Special attention to the management of climate change is given at the national

The aim of this research is to show how the process of data analysis can be automated through development of an information system. The information system can be used for the identification of economic clusters and analysis of the regional potential for economic growth. The authors used data on the Russian Arctic regions with extreme social, geographical, and economic conditions collected from 2009

The purpose of the paper is to create grounded theory to reveal the problems of the right team development process of the early stage start-ups and to explain how the main challenges of the process are being solved. A structured grounded theory (GT) has been chosen based on the combination of deductive and inductive approaches, revealing a contextual epistemological view, which is important when explaining

The development of electronic payment instruments and their online availability constitute important parts of the development of the EU payments market. Individual states adopt different approaches towards interpretation (legal aspects) and types of electronic payment instruments. To encourage sustainable payment services, minimize possible threats, and create favourable conditions for the development

This study aims to look at the effect of Human Development Index (HDI), consumption, investment, and imports on economic growth in Indonesia and especially in the Province of Yogyakarta from 2010 to 2018. The research model used was panel data. The findings showed that HDI had a negative influence on economic growth. This happens because the education fee and health costs are expensive in Indonesia

The COVID-19 (novel coronavirus disease 2019) has become a worldwide disaster This pandemic not only affected the world economy but also the family economy Good financial literacy will help individuals avoid financial problems, especially during the COVID-19 pandemic Financial literacy can facilitate individuals to manage their income well even in demanding situations This study aims to analyse how

The issue of fluctuation and personnel stabilization is a subject of discussion and study by several domestic and foreign authors. A typical situation in the Slovak labour market is a combination of factors for increasing demand for labour and a lack of qualified employees forcing hotel managers to internally change the perception of employees in terms of stability. The aim of the paper is to specify

Historical financial performance analysis of the business organization is the parameter of success and failure of operational activities and financial soundness while analysis of a particular industry explains the contribution towards the nation of the economy. In Saudi Arabia, petrochemicals industry is playing a vital role and contributes significantly to the Gross Domestic Product (GDP) of the nation

In the article, the authors examine contemporary problems of the divergence of the interests of financial and credit institutions and enterprises operating in the innovation sector. Based on the study of theoretical and methodological approaches to the interaction of subjects of financial and innovative sectors of the economy, the authors obtained the results of economic-mathematical modeling on the

This paper is evaluating whether education or the standard of living in a country helped citizens to stay at home during COVID-19 pandemic The study implemented a cross-sectional regression on Google mobility trend reports as of 29th March, 2020 which include the mobility trends in retail and recreation, grocery and pharmacy, park, transit station, workplace and residential areas along with real GDP

Effective management of food safety and product quality issues is critical for maintaining and enhancing the competitiveness of livestock production. Food safety and quality standards are now and will become increasingly important for the competitiveness of livestock products. For most producers and processors of livestock products, as well as for most livestock products, domestic demand remains the

The purpose of this paper is to empirically explore the effects of brand dimensions, including brand image, brand value, brand impact, and brand satisfaction, on the brand loyalty of purchasers in an emerging country, Vietnam. The data were collected using paperbased surveys with a collected total of 310 responses from participants who had purchased traditional confectionery products. Structural Equation

Most often, the victims of financial crises are small and medium-sized enterprises. Very often, even short-term payment gridlocks can lead to their bankruptcy. All over the world, managers of such enterprises are trying to introduce solutions that will improve their financial security. Branch group purchasing organizations (GPOs) are a very popular method to improve the financial security and financial

The business performance of small and medium enterprises (SMEs) is influenced by their entrepreneurial orientation (EO). EO involves different dimensions like proactive behaviour, innovation, and risk-taking behaviour. It is to be noted that organisational culture (OC) plays a prominent role in achieving improved business performance. This is because SMEs that emphasise on their internal and external

Different companies choose different training strategies to reinforce human capital. The main aim of this paper is to measure the impact of training on the loyalty of bank employees. Various factors that could potentially impact the loyalty levels were considered. This comparative quantitative study is the first one that investigates the differences in loyalty levels that was carried out on a sample