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Montenegrin Journal of Economics最新文献

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Modern tax Havens: the Experience of European Countries 现代避税天堂:欧洲国家的经验
IF 1.5
Montenegrin Journal of Economics Pub Date : 2022-09-15 DOI: 10.14254/1800-5845/2022.18-4.6
Y. Kosenkova
{"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}
引用次数: 2
The Impact of Performance Improvement of the Tax System on the Economic Growth of Developing Countries Based on the Experience of the European Union 基于欧盟经验的税收制度绩效改善对发展中国家经济增长的影响
IF 1.5
Montenegrin Journal of Economics Pub Date : 2022-09-15 DOI: 10.14254/1800-5845/2022.18-4.17
M. Serikova
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引用次数: 1
Bank Specific and Macroeconomic Determinants of Commercial Bank Profitability: in Jordan from 2009 -2019 商业银行盈利能力的银行特定因素和宏观经济因素:2009 -2019年在约旦
IF 1.5
Montenegrin Journal of Economics Pub Date : 2022-09-15 DOI: 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}
引用次数: 4
Asymmetries in the Labor Demand in Pakistan: Estimating Own and Cross Wage Elasticities Using Frictional Probit Model 巴基斯坦劳动力需求的不对称性：用摩擦Probit模型估计自身和交叉工资弹性
IF 1.5
Montenegrin Journal of Economics Pub Date : 2022-09-15 DOI: 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}
引用次数: 0
COVID-19 Crisis and Supply Side Bottlenecks in the EU. Shorter and Longer Term Prospects 新冠肺炎危机与欧盟供应瓶颈短期和长期前景
IF 1.5
Montenegrin Journal of Economics Pub Date : 2022-09-15 DOI: 10.14254/1800-5845/2022.18-4.2
P. Halmai
{"title":"COVID-19 Crisis and Supply Side Bottlenecks in the EU. Shorter and Longer Term Prospects","authors":"P. Halmai","doi":"10.14254/1800-5845/2022.18-4.2","DOIUrl":"https://doi.org/10.14254/1800-5845/2022.18-4.2","url":null,"abstract":"The COVID-19 shock affected the global economy mainly through the col-lapse of demand, labour supply and industrial output, supply chains, commodity prices, international trade and capital flows. From the second half of 2020, various bottlenecks (logistical disruptions;shortages of raw materials and parts) in the EU economy have had a growing impact on growth. Following the recurrent pandemic shocks, the war shock has caused further severe supply-side disruptions from February 2022 onwards, in particular in raw materials markets (including energy sources and agricultural raw materials) and international logistics. Supply shortages in the EU have not only a one-off but also a ripple effect throughout the economy. Spill-over effects across Member States are of great importance. Together, the shortages of production inputs can have a significant negative impact on output and the recovery of the economy. At the same time, supply-side shocks can have a significant impact on the restructuring of supply chains, the deepening of green and digital transformation, and productivity growth. © 2022, Economic Laboratory for Transition Research. All rights reserved.","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":"42706183","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}
引用次数: 3
Mathematical Aspects of Synergy 协同的数学方面
IF 1.5
Montenegrin Journal of Economics Pub Date : 2022-06-21 DOI: 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}
引用次数: 3
Active Strategy and Other Key Factors of Mutual Funds’ Performance 积极策略与共同基金业绩的其他关键因素
IF 1.5
Montenegrin Journal of Economics Pub Date : 2022-06-21 DOI: 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}
引用次数: 1
Medium and High-Tech Enterprises of Kazakhstan: Factors of Organization and Development of Innovation 哈萨克斯坦中高技术企业：创新的组织和发展因素
IF 1.5
Montenegrin Journal of Economics Pub Date : 2022-06-21 DOI: 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}
引用次数: 4
Economic Growth, Domestic Savings and Fixed Capital Investments: Analysis for Caucasus and Central Asian Countries 经济增长、国内储蓄和固定资本投资:高加索和中亚国家分析
IF 1.5
Montenegrin Journal of Economics Pub Date : 2022-06-21 DOI: 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}
引用次数: 5
Spatial Analysis of Regional Productivity Based on Β-convergence Models 基于Β-convergence模型的区域生产力空间分析
IF 1.5
Montenegrin Journal of Economics Pub Date : 2022-06-21 DOI: 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}
引用次数: 0
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