Pub Date : 2022-09-15DOI: 10.14254/1800-5845/2022.18-4.6
Y. Kosenkova
This paper aims to assess the European tax havens in terms of corporate financial misconduct risks. The study relies on an index method developed by a group of economists belonging to the international non-governmental organization - the Tax Justice Network. The method allowed the authors to calculate the Corporate Tax Harbor Index (CTHI) and determine the role of a particular jurisdiction in global corporate financial misconduct risks. The study established a ranking of European tax havens and jurisdictions with features of tax havens and classified these tax havens based on corporate financial misconduct risks. The study found that European tax havens and tax haven jurisdictions accounted for nearly 40% of global corporate financial misuse risks in 2020. The classification of European tax havens according to corporate financial misconduct risks demonstrated that the Netherlands, Switzerland, the UK, Ireland, and Luxembourg accounted for more than half of the risks. The shares of Liechtenstein (1%), Monaco (1%), Andorra, and San Marino (less than 1%) did not exceed 3% of the European share of the global risk. The results show the need for adjustments to the regulatory policy of international organizations currently focused on fighting classic tax havens. Their real share of global misuse risks is very small compared to the share of 'gray cardinals' of the offshore market.
{"title":"Modern tax Havens: the Experience of European Countries","authors":"Y. Kosenkova","doi":"10.14254/1800-5845/2022.18-4.6","DOIUrl":"https://doi.org/10.14254/1800-5845/2022.18-4.6","url":null,"abstract":"This paper aims to assess the European tax havens in terms of corporate financial misconduct risks. The study relies on an index method developed by a group of economists belonging to the international non-governmental organization - the Tax Justice Network. The method allowed the authors to calculate the Corporate Tax Harbor Index (CTHI) and determine the role of a particular jurisdiction in global corporate financial misconduct risks. The study established a ranking of European tax havens and jurisdictions with features of tax havens and classified these tax havens based on corporate financial misconduct risks. The study found that European tax havens and tax haven jurisdictions accounted for nearly 40% of global corporate financial misuse risks in 2020. The classification of European tax havens according to corporate financial misconduct risks demonstrated that the Netherlands, Switzerland, the UK, Ireland, and Luxembourg accounted for more than half of the risks. The shares of Liechtenstein (1%), Monaco (1%), Andorra, and San Marino (less than 1%) did not exceed 3% of the European share of the global risk. The results show the need for adjustments to the regulatory policy of international organizations currently focused on fighting classic tax havens. Their real share of global misuse risks is very small compared to the share of 'gray cardinals' of the offshore market.","PeriodicalId":45544,"journal":{"name":"Montenegrin Journal of Economics","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49043048","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-15DOI: 10.14254/1800-5845/2022.18-4.17
M. Serikova
{"title":"The Impact of Performance Improvement of the Tax System on the Economic Growth of Developing Countries Based on the Experience of the European Union","authors":"M. Serikova","doi":"10.14254/1800-5845/2022.18-4.17","DOIUrl":"https://doi.org/10.14254/1800-5845/2022.18-4.17","url":null,"abstract":"","PeriodicalId":45544,"journal":{"name":"Montenegrin Journal of Economics","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49555809","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-15DOI: 10.14254/1800-5845/2022.18-4.13
Hossam Haddad
{"title":"Bank Specific and Macroeconomic Determinants of Commercial Bank Profitability: in Jordan from 2009 -2019","authors":"Hossam Haddad","doi":"10.14254/1800-5845/2022.18-4.13","DOIUrl":"https://doi.org/10.14254/1800-5845/2022.18-4.13","url":null,"abstract":"","PeriodicalId":45544,"journal":{"name":"Montenegrin Journal of Economics","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41791117","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-15DOI: 10.14254/1800-5845/2022.18-4.3
Muhammad Zaheer-ud-Din Khan, R. Said, A. Hafeez, Naila Maqsood, Farheen Qadir
{"title":"Asymmetries in the Labor Demand in Pakistan: Estimating Own and Cross Wage Elasticities Using Frictional Probit Model","authors":"Muhammad Zaheer-ud-Din Khan, R. Said, A. Hafeez, Naila Maqsood, Farheen Qadir","doi":"10.14254/1800-5845/2022.18-4.3","DOIUrl":"https://doi.org/10.14254/1800-5845/2022.18-4.3","url":null,"abstract":"","PeriodicalId":45544,"journal":{"name":"Montenegrin Journal of Economics","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41321308","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-21DOI: 10.14254/1800-5845/2022.18-3.16
B. Yerznkyan, Sergey Gataullin, T. Gataullin
{"title":"Mathematical Aspects of Synergy","authors":"B. Yerznkyan, Sergey Gataullin, T. Gataullin","doi":"10.14254/1800-5845/2022.18-3.16","DOIUrl":"https://doi.org/10.14254/1800-5845/2022.18-3.16","url":null,"abstract":"","PeriodicalId":45544,"journal":{"name":"Montenegrin Journal of Economics","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2022-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42554842","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-21DOI: 10.14254/1800-5845/2022.18-3.8
A. Kurbatskiĭ
{"title":"Active Strategy and Other Key Factors of Mutual Funds’ Performance","authors":"A. Kurbatskiĭ","doi":"10.14254/1800-5845/2022.18-3.8","DOIUrl":"https://doi.org/10.14254/1800-5845/2022.18-3.8","url":null,"abstract":"","PeriodicalId":45544,"journal":{"name":"Montenegrin Journal of Economics","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2022-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44374575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-21DOI: 10.14254/1800-5845/2022.18-3.1
N. Kurmanov
{"title":"Medium and High-Tech Enterprises of Kazakhstan: Factors of Organization and Development of Innovation","authors":"N. Kurmanov","doi":"10.14254/1800-5845/2022.18-3.1","DOIUrl":"https://doi.org/10.14254/1800-5845/2022.18-3.1","url":null,"abstract":"","PeriodicalId":45544,"journal":{"name":"Montenegrin Journal of Economics","volume":"16 9","pages":""},"PeriodicalIF":1.5,"publicationDate":"2022-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41267987","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-21DOI: 10.14254/1800-5845/2022.18-3.12
Tuncer Govdeli
{"title":"Economic Growth, Domestic Savings and Fixed Capital Investments: Analysis for Caucasus and Central Asian Countries","authors":"Tuncer Govdeli","doi":"10.14254/1800-5845/2022.18-3.12","DOIUrl":"https://doi.org/10.14254/1800-5845/2022.18-3.12","url":null,"abstract":"","PeriodicalId":45544,"journal":{"name":"Montenegrin Journal of Economics","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2022-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44670593","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-21DOI: 10.14254/1800-5845/2022.18-3.11
E. Kadochnikova, Y. Varlamova, J. Kolesnikova
{"title":"Spatial Analysis of Regional Productivity Based on Β-convergence Models","authors":"E. Kadochnikova, Y. Varlamova, J. Kolesnikova","doi":"10.14254/1800-5845/2022.18-3.11","DOIUrl":"https://doi.org/10.14254/1800-5845/2022.18-3.11","url":null,"abstract":"","PeriodicalId":45544,"journal":{"name":"Montenegrin Journal of Economics","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2022-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41952097","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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