scholarly journals The C-inefficiency of the EU-VAT and what can be done about it

Author(s):  
Sijbren Cnossen

AbstractIt is widely agreed that in countries without major constraints on administrative capacity, a value-added tax (VAT) should tax all goods and services at a uniform rate. In these countries, VAT’s C-efficiency, that is, actual revenue over potential revenue, should be one if compliance is perfect. Under this approach, VAT’s C-inefficiency—the aggregate of the policy gap (exemptions, reduced rates, thresholds) and the compliance gap (revenue shortfalls due to laps in compliance and implementation)—is treated as a residual. This contribution shows that calculating VAT’s C-inefficiency independently of its C-efficiency produces a more telling benchmark, particularly of the policy gap. This is illustrated by an analysis of the revenues of the Dutch VAT, which, given the common VAT directive, should be representative of the VATs in other European Union Member States. The large policy gap, hovering around 0.50, forms the background for exploring three options to improve VAT’s performance: reforming the common directive, ceding VAT design to Member States, and introducing a common modern VAT which can be piggybacked by Member States.

2018 ◽  
Vol 54 (2) ◽  
pp. 110-121 ◽  
Author(s):  
Małgorzata Magdalena Hybka

Abstract In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of the common tax assessment base. Currently, the European Union VAT system faces multiple challenges related in particular to the negative side effects of certain design features and progressing globalization. The main aim of this article is to discuss some dilemmas of the common VAT model. Particular attention is placed on the fiscal consequences of VAT preferences, as well as on the origins, components, and implications of the VAT gap. For the purpose of this analysis, 2 neighboring countries were selected, namely, Germany and Poland. On the basis of the national and Eurostat data, the author calculates the most significant VAT performance indicators and reviews the factors decreasing VAT efficiency in these countries in comparison to other European Union Member States.


2021 ◽  
Vol 13 (6) ◽  
pp. 3033
Author(s):  
Kutay Cingiz ◽  
Hugo Gonzalez-Hermoso ◽  
Wim Heijman ◽  
Justus H. H. Wesseler

This paper measures the development of the national income share of the bioeconomy for 28 European Union Member States (MS) and 16 industries of BioMonitor scope from 2005 to 2015. The paper proposes a model which includes the up- and downstream linkages using Input-Output tables. The results show that for the majority of the MS the value added of the up- and downstream sector is at the band of 40%–50% of the total bioeconomy value added and has on average increased since the financial crisis.


2007 ◽  
Vol 12 (19) ◽  
Author(s):  
Collective Editorial team

Transnational cooperation is often essential when dealing with infectious diseases, and one challenge facing European Union Member States is finding ways to collaborate with partners outside the EU. An example of one Member State doing just this is the Koch-Metschnikow-Forum (KMF).


Author(s):  
Shivani Jani ◽  
Nilesh Patel ◽  
Urvi Chotaliya ◽  
Ashok Patel

Background: Literature review suggested that regulatory guidelines should be harmonized for better processing of applications and for the upliftment of the regulatory field. Therefore it was thought worthwhile to compare the guidelines for countries where there is requirement of harmonization. Kosovo, Ukraine and Serbia were selected because of being European countries and still they are not a part of EU. Introduction: Kosovo, Ukraine and Serbia are small countries of Europe but they are not members of European Union. They have their own guidelines for the submission of MAA for marketing of pharmaceuticals and medical devices. They are trying to obtain the EU membership and therefore it was worthwhile to compare the guidelines of these countries. Method: The registration process of pharmaceuticals in Kosovo, Ukraine and Serbia was studied throughly. Along with it, the guidelines for European Union were also studied. A comparison of guidelines of all the three countries with the guidelines of European Union for pharmaceuticals was carried out. Result: The comparison of guidelines showed that there are still some changes needed in the guidelines of Kosovo, Ukraine and Serbia before they can merge with the guidelines of European Union. Some of the points in the guidelines are very different from the guidelines of EU. Conclusion: So it was worthwile to study the regulatory requirements of pharmaceuticals in Non- European Union Member States Kosovo, Ukraine and Serbia.


2019 ◽  
Vol 2 (2) ◽  
pp. 48-60 ◽  
Author(s):  
Viacheslav Lyashenko ◽  
Iryna Pidorycheva

By signing the Association Agreement between the EU and Ukraine, Ukraine has demonstrated its intention and willingness to integrate into the system of formal institutions of the EU, to adopt the EU rules, norms, and practices, which will enable Ukraine to achieve significant economic benefits. One of those benefits is the opportunity to build a true scientific-educational and innovative partnership with the EU Member States within the European Research Area. This study considers opportunities and perspectives of creating an interstate and cross-border scientific-educational and innovative spaces between Ukraine as an associated country and the European Union Member States taking into account key priorities of the ERA and rapidly growing impact of digital technologies. Particular attention has been given to the establishment of a common Polish-Ukrainian scientific-educational space which could be complemented by the entrepreneurial component. The article has identified opportunities, existing prerequisites, directions, and priorities for building Polish-Ukrainian spaces. It has also defined the challenges of formation the European interstate and cross-border scientific-educational and innovative spaces as a whole. It has been suggested to develop hereinafter an interstate and cross-border high-tech clusters based on the interstate and cross-border scientific-educational and innovative spaces. The scheme and the main steps of formation a cross-border cluster of nano- and biotechnologies are proposed.


The paper explores normative substance of the new Package Travel Directive (2015/2302/EU) and its influence on the Croatian Tourism Law. The new Directive was adopted on 25 November 2015, European Union Member States had to transpose it by 1 January 2018 and it is applicable from 1 July 2018. Internet as increasingly important medium for travel services resulted in surge of various forms of customized travel arrangements and rendered provisions of the old Directive obsolete to the needs modern tourist market. Although 23% of EU travellers still purchase traditional, pre-arranged packages, more and more either buy different parts of their trips separately or buy customized holidays, which are put together by one or more commercially linked traders to suit their needs and preferences. Vast majority of travellers buying packages and linked travel arrangements are consumers within the meaning of the EU Consumer Protection Law. Thus, new Package Travel Directive should result in the enhancement of the consumer protection. New legislation will extend protection of the of the 1990 EU Package Travel Directive to cover not only traditional package holidays, but also give clear protection to 120 million consumers who book other forms of combined travel. Scope of the new Package Travel Directive is substantially wider than the scope of the old Directive. The new Package Travel Directive applies to packages offered for sale or sold by traders to travellers and to linked travel arrangements facilitated by traders for travellers. The new Directive broadens the concept of package and now will apply to different sorts of travel combinations: pre-arranged packages; customised packages and linked travel arrangements. This paper elaborates on normative and substantive influence of the new Directive in Croatian Tourism Law. Following comparative legal overview current Croatian legislation of package travel including applicable sections of the Civil Obligations Act will be inspected.


2009 ◽  
Vol 4 (3) ◽  
pp. 147-152 ◽  
Author(s):  
Bernd D. Domres, MD ◽  
AlBadi Rashid, MD ◽  
Jan Grundgeiger, MD ◽  
Stefan Gromer, MD ◽  
Tobias Kees, MD ◽  
...  

Objective: The goal of this study is to assess the European status in the case of mass casualties regarding legislation, responsibilities of ministries and organizations, education and training, material and equipment, and bottlenecks.Design: A questionnaire answered by 22 of 27 European Union member states and Croatia, Norway, and Switzerland. Results and recommendations of a European expert’s workshop on decontamination of victims of mass casualties.Setting: Ministries and responsible organizations of 22 European Union member states Croatia, Norway, and Switzerland.Subjects: Hazardous chemical agents are a global realistic risk. Therefore it is an important obligation to direct education, service activities and research towards priority concerns of prevention and response in case of an accidental or criminal liberation of toxic chemicals. The most effective procedures to save the life and health of contaminated persons are: (1) The decontamination of chemically contaminated casualties as soon as possible reduces both morbidity and mortality. (2) The removal of clothing as the first stage of the decontamination process reduces the amount of contamination by 75-85 percent. The decontamination in case of a mass casualty incident needs a high number of personnel, personal protection equipment (PPE), a decontamination unit, education and permanent training, and a management of command, communication, and coordination; all these in the shortest time of preparedness, reaction, and cross border nationally and internationally.1Interventions: During the German EU Council Presidency in the first 6 months of 2007 the Federal Ministry of the Interior held a 3 days seminar (Ahrweiler, February 22-24, 2007) on the “Decontamination of Casualties Involved in Incidents with Hazardous Chemical Materials—European Inventory and Perspectives.” The aim was to arrange an exchange of information and experience on the various systems in place in Europe which would be beneficial to all parties concerned. The seminar was organized by the Federal Office of Civil Protection and Disaster Assistance.Main outcome measure: (1) Results of a nine question enquiry, (2) results of four workgroups with the focus on medicine, organization, equipment, and education.Results: In most countries, the medical sector is the weakest part of the integrated approach. Decontamination has two goals: to decontaminate the casualties and to avoid secondary contamination of personnel, equipment, and institutions (hospitals). The most effective method for decontamination is to undress patients as soon as possible. The procedures for undressing, triage, basic life support, etc have to be evidence based by research. Cooperation between MS should be developed including transborder cooperation, designing modules in the framework of the EU Mechanism, and considering reinforcement between MS as precautionary measures, for example, for major international events. Interoperability of equipment is recommended and achievable. Need for European inventory of decontamination units. Need for national stockpiles of antidotes and drugs as well as logistics.Conclusions: The following recommendations were given to the EU Commission: Organize focused experts meetings on the above mentioned subjects. Promote common exercises. Collect and promote best practices by supporting research for evidence-based results. Promote crossborder cooperation and possibly preplanned reinforcements.


Author(s):  
Russell J. Dalton

This chapter focuses on the variations in cleavage politics across the European Union member states. The analyses compare the structure of issue positions across nations to see if the set of issues defining the economic and cultural cleavages are comparable. While there is some cross-national variation, both cleavages are evident across the European Union. The social group positions on both cleavages are also broadly similar across nations. The chapter then examines the social correlates of cleavage positions to see if factors such as the economic structure or the religious composition of societies affect group alignments. The results emphasize the commonality of the basic patterns for the EU overall to the pattern in specific member states. The analyses are primarily based on the 2009 European Election Study.


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