VAT is the main indirect tax in Ukraine, among other countries, providing one of the largest items of state budget revenues. The presence of the VAT refund procedure and the need to cover public spending with the revenues ...

The aim of the paper is to evaluate the People’s Republic of China’s (PRC) foreign economic policy and to indicate the consequences of that policy for China’s position on the international scene. The paper presents the ...

In this paper, we examine key factors that influence the risks of investment in the development of human capital of a firm in the IT sector and estimate their weight in the overall risk. In particular, we single out the ...