Latest Communications of International Proceedings articles

The paper is devoted to discussing stylized approaches to tax incentives through the research of investment behavior in Russian regions. A review of research on the investment determinants made it possible to divide the influence on the investment process of companies, financial market and state…

Purpose - Tourism in Portugal has been growing exponentially in recent years, with a significant impact on the national economy. However, this growth was restricted by the current health crisis, caused by COVID-19. The pandemic has resulted in the confinement of a large part of…

The paper is concerned with unobserved income as a limiting factor for sustainable social and economic development in the context of digitalization. The subject of the research are theoretical and methodological issues of unobserved income as a limiting factor for sustainable social and economic development…

This study aims to examine the effect of tax avoidance towards firm value with politic connection as moderating variable. The sample consists of firms that are listed in Indonesia Stock Exchange for periods 2012-2014. The results show that, first, tax avoidance increases firm value. Second,…

The European Union (EU) own resources system should support sustainable development, understood as integrated social, economic and ecological growth. However the current system meets the sustainability criteria poorly and requires change. The High Level Group on Own Resources (HLGOR) recommends an Electricity Tax on consumption…

The study examined the stabilization effect of fiscal policy on banking system stability in Nigeria between 1985 and 2019.  The study adopted ADF, and Cointegration technique to check the stationarity and to determine the existence of long run relationship among the variables. Ordinary least square…

The total amount of data produced in the world is growing at a very fast rate, however, the increase in data storage capacity and the revolution in storage support is much slower than that of data generation. How to store, archive and process such a…

The study of the manufacturing systems maintenance is mandatory and essential in order to grow the production efficiency and competitiveness. Therefore, the monitoring of performed maintenance activities is an important process in production setups and a blockchain can be the solution to share full transparency…

The aim of the study is to examine household preference toward financial inclusion in the coastal area of Aceh Besar District, Aceh Province, by using a logistic model.  Primary data of households are collected from the coastal area with total respondents of 400 households.  The…

Project financing is an innovative financing technique that is used to raise large amounts of capital. It is currently applied to funded long-term and costly projects such as real estate. The objective of the present article is to provide an analytical overview of the issue…