Latest Communications of International Proceedings articles

Taxpayer behavior is an intensively developing area of research that ultimately seeks to improve voluntary tax compliance. Numerous studies of taxpayer behavior have substantiated the factors of impact described by the traditional model of tax behavior and have identified new behavioral and institutional factors of…

The conference thesis describes and analyzes the characteristics of science policy in the administrative subjects of the countries with a federal structure and compares them with the science policy in the subjects of the Russian Federation. The obtained results allowed us to put forward the…

This study aims to analyze how the company's internal funds and investment opportunities impact the company’s investment decisions conditional to the financing constraints experienced. We classify companies into three categories based on the SA-Index; low, neutral, and high-financing constraints. We analyze 278 non-financial companies listed…

Report: In the context of the modern world economy, the issues of further development of the BRICS countries, their participation in international trade, strengthening their positions in the political arena, as well as the joint creation of financial institutions, acquire particular relevance not only within…

The concept of the business model is destined to find realization, applicability and practicality in many aspects in the economic sector of entrepreneurship. The company in its entirety, represents a model framework with an interconnected process structure, essential for revenue generation, allocation and absorption. When…

The article deals with the investigation of civil liability in the case of damage by systems equipped with artificial intelligence.EU debate about policy option most common to all national systems could in the nearest future develop new rules for EU member states. EU seems to…

Tourism as a human needs becomes important in the development of life and global interactions. Rural tourism as a one of type in tourism has a complex problem in development. In rural areas, small businesses that operated by villagers face a number of obstacles. For…

The term “hybrid” has been used relating to hybrid library professionals, libraries that combine an academic and corporate purpose or a library and museum’s purpose, use of hybrid instruction methods, or a library that combines public and private spaces, reactions of libraries to hybrid open…

The paper examines factors that have affected inbound tourist flows and tourism-based profits in Ukraine over the last decade. The present study sheds light on changes taking place in the tourism market of a developing country: Ukraine. The statistical analysis was based on data for…

The paper deals with the problem of managing a large-scale farm after the political transformation in Poland, i.e. after 1989. Based on the analysis of data covering the years 1996 to 2020, the impact of the political system transformation on management in the research subject,…