Category: Sustainability

TAX STRUCTURES BEFORE AND AFTER
COVID-19

An International Comparative Analysis INTRODUCTION This paper aims, first of all, to introduce various tax structures, as well as the criteria which may be applied by countries to the implementation of their specific tax systems. Subsequently, we will outline the effects of the coronavirus pandemic on the tax system in

THE TURN OF THE CONCEPTUAL BASE
OF SUSTAINABLE DEVELOPMENT

New Dimensions in EfficiencyPart II 3. TERRITORIAL DIMENSION 3.1. The UN Sustainable Development Goals and the Local and Regional Goals Until now, the territorial approach was not considered as a dimension (or a pillar) in the concept of sustainability. This is well illustrated by a comprehensive analytical framework published by