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The issue of taxation has become more important due to a significant share of the government revenue. There are several ways of expressing the tax burden of countries. This paper describes the traditional approach as a share of tax revenue to GDP which is applied to the total taxation and the capital taxation as a part of tax systems affecting investment decisions. The implicit tax rate on capital created by Eurostat also offers a possible explanation of the tax burden on capital, so its components are analysed in detail. This study uses one of the econometric methods called the hierarchical clustering. The data on which the clustering is based comprises countries in the EU27 for the period of 1995 -2012. The aim of this paper is to reveal clusters of countries in the EU27 with similar tax burden or tax changes. The findings suggest that mainly newly acceding countries (2004 and 2007) are in a group of countries with a low tax burden which tried to encourage investors by favourable tax rates. On the other hand, there are mostly countries from the original EU15. Some clusters may be explained by similar historical development, geographic and demographic characteristics.

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An opportunity to resolve disputes as an out-of-court settlement through computer-mediated communication is usually easier, faster, and cheaper than filing an action in court. Artificial intelligence and law (AI & Law) research has gained importance in this area. The article presents a design of the E-NeGotiAtion method for assisted negotiation in business to business (B2B) relationships, which uses a genetic algorithm for selecting the most appropriate solution(s). The aim of the article is to present how the method is designed and contribute to knowledge on online dispute resolution (ODR) with a focus on B2B relationships. The evaluation of the method consisted of an embedded single-case study, where participants from two countries simulated the realities of negotiation between companies. For comparison, traditional negotiation via e-mail was also conducted. The evaluation confirms that the proposed E-NeGotiAtion method quickly achieves solution(s), approaching the optimal solution on which both sides can decide, and also very importantly, confirms that the method facilitates negotiation with the partner and creates a trusted result. The evaluation demonstrates that the proposed method is economically efficient for parties of the dispute compared to negotiation via e-mail. For a more complicated task with five or more products, the E-NeGotiAtion method is significantly more suitable than negotiation via e-mail for achieving a resolution that favors one side or the other as little as possible. In conclusion, it can be said that the proposed method fulfills the definition of the dual-task of ODR—it resolves disputes and builds confidence.