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In the search for an analytical framework for financing and investment location, that is important to follow the tax tracts, which significantly contribute to the important decision of foreign investors. Corporate taxation is an important element of the tax system of European countries and the one of key factors that influence investors of companies in managing and deciding on the location of their investments and business activities. In terms of economic efficiency, tax systems should ideally be “neutral”, particularly as regards economic decisions. From this perspective, the location of investments in different countries in the international context should not face markedly different effect levels of taxation. The first and important dimension is a statutory tax rate, which is determined by the tax laws. It is the simplest and most affordable way to obtain tax information in country, but it is definitely not decisive. According to Bayer (2011), Gupta, (2007) Clausing (2007) and Mura (2019) it is important to monitor the overall tax burden that represents the size of the enterprise’s tax. In other words, it is important to monitor the proportion of taxes paid on the total income or profit of an enterprise in that country.

Sustainability is a theme that has gained interest among researchers and practitioners due to the increase of stakeholder awareness regarding environmental and social issues. In this context, the purchasing power of a company may turn out to be an important booster to bring positive changes to society. Corporations have to use this power to accomplish a goal and turn their supply chain in a driver for inclusive growth (Szegedi & Kerekes, 2012). Consequently, businesses have become conscious of the requirement of developing strategies, which can spread their usual corporate governance methods beyond the company’s borderline to their supply chain partners. According to Keating, Quazi and Kriz (2007), the appearance of purchasing approaches in favour of Corporate Social Responsibility (CSR) is the most noticeable display of this extension.

Sustainability and sustainable economic development nowadays have become essential goals the world is challenged to achieve and a constant concern for policymakers (Garud & Gehman, 2012; Markard, Raven, & Truffer, 2012; Millar, McLaughlin, & Börger, 2019). Nowadays, the world is facing with the problém related to the inefficiently used resources and increased generated waste (D’Amato et al., 2017). The current economic model uses “takemake-waste” industrial model known as linear economy (make, use, dispose) (Kalmykova, Sadagopan, & Rosado, 2018). This paradigm does not take into account the fact that there is a limited amount of resources. Therefore, the world could face serious problems such as resource shortage due to the increasing economic volumes and amount of resources used to produce and offer goods and services.

Relationships in the supply chain have been a longstanding theme of research (e.g. Ailawadi et al., 2010; Corsten & Kumar, 2005; Vlachos et al., 2008). Manufacturer-retailer relationships have changed in recent decades due to the growing power of retailers (Amato & Amato, 2009) reinforced by concentration processes in retailing (Burt & Sparks, 2003), the emergence of mega-retailers and their internationalization, and the rise of the Internet. The shift in bargaining power toward retailers is manifested by the growing market shares of private brands (Chimhundu, 2011). On the heels of these trends, changes have come in business models of both retailers and producers (e.g. Ritala et al., 2014; Witek-Hajduk, 2017). The role of retailers has evolved “from mere service providers to market makers” (Hamilton & Petrovic, 2011). The growing power of retailers has prompted many manufacturers of consumer goods to establish their own or controlled retail channels and/or to produce goods under retailers’ private labels often competing with their own brands. Consequently, various forms of cooperation and competition have developed giving rise to the phenomenon of coopetition (Kim et al., 2013).

A myriad of factors influences every area of human activity. Recognition of these factors enables a responsible approach in environmental organization, modification and subsequent adaptation. This is also true for a consumer which feels a lack of the availability of specific merchandise. If this need is not satisfied, the consumer does one of two things, either he searches for a product which can satisfy the need or tries to suppress the need (Kita, 2016). In this respect, cross-border shopping offers new sources of opportunities to satisfy needs, find more suitable financial conditions or change expectations about a product. This means that these consumers may have a tendency to spend more in search for the highest quality among local or branded products. In the context of travelling abroad, Choi et al. (2016) claim that shopping has become a determining factor affecting destination choice. Travelling to shop abroad represents a specific aspect of shopping (Bygvrå, 2019; Spierings & van der Velde, 2008; Timothy & Butler, 1995; Powęska, 2008) when other regions attract new consumers (Balogh & Pete, 2018; Doong, Wang, & Law, 2012).