Volume 14 (2023): Issue 1 (March 2023)

Post-Brexit is currently being researched as not only an important geopolitical change but also as an economically conflicted period that constantly generates many issues in finance, accounting, and taxation. This paper aims to consider, identify and forecast – whether and what – the new directions for the development of IFRS and GAAP UK after...

The main purpose of our presentation is to show the possible sources of endangering the safety of weapons handling in violation of the rules of special care. We want to shed light on the security risks posed by the actual use of weapons around local communities. Namely, the general position has been adopted, according to which weapons are by their...

When choosing the appropriate jurisdiction, trading companies need to consider many variables. This can include administrative burdens, the speed of establishment of a company, the granting of some degree of anonymity of ownership, and a friendly tax environment. This article is focused on finding the corporate effective tax rate in the Czech...

Sometimes the interests of participants in corporate relations begin to contradict each other, corporate conflicts and corporate legal disputes arise, and often participants in the conflict abuse their rights, paralysing the company’s activities. In this case, it is necessary to find an appropriate solution for modifying the Ukrainian corporate law...

The aim of the paper was to identify areas of possible abuse of social security support in the Czech Republic, with a specific focus on the Ústí nad Labem Region and the Litoměřice district, and to estimate the volume of social security support drawn in conflict with the legal regulations of the Czech Republic. In the Ústí nad Labem Region...