Ecological unequal exchange between Turkey and the European Union: An assessment from value added perspective

The effectiveness of the tax system can be analysed in various ways. According to the authors one of manifestations of such effectiveness is resistance to tax evasion. This phenomenon is influenced by multiple factors, with few being the level of VAT rates and the number of rates in force in the country concerned. The aim of the considerations is therefore to analyse how the standard VAT rate as well as the number of rates affect the effectiveness of this tax. The research was based on a literature query in the field of value added tax in the European Union. In addition, the problem of tax evasion was indicated and the aggregated data on the size of the tax gap in the Member States were presented. Then, there are the results of the research for 27 European Union countries for 2011–2019. The efficiency of VAT collection was modelled using square function, determining the significance of the parameters of this function, as well as the value of abscissa, which made it possible to group the countries based on how they maintained the efficiency of VAT collection over the analysed period of time. The final part of the study concentrates on the relationship between the efficiency of tax collection and the amount of both the basic rate and the number of rates. The conclusions of the research are as follows: a tax system with a small number of reduced rates, and preferably with one relatively low standard rate, is the system least susceptible to tax fraud. The research also shows a positive correlation between the value of the basic VAT rate along with the number of preferential rates and the scale of the tax gap, i.e., in countries with a higher standard VAT rate and a greater number of preferential rates, the tax gap is greater. The study will enable further investigation into the strategy of determining the optimal VAT rate and the process of its unification. Proposed changes may contribute to increasing the efficiency of VAT administration in EU countries, reducing the shadow economy, tax fraud and positively influencing economic growth.

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ANALYSIS OF THE NATURE OF THE EUROPEAN DIGITAL TAX IN COMPARISON WITH THE CURRENT VAT SYSTEM AND ITS IMPACT ON THE ECONOMY AND MANAGEMENT OF ECONOMIC ENTITIES

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA ◽

10.36871/ek.up.p.r.2021.04.02.007 ◽

2021 ◽

Vol 2 (4) ◽

pp. 42-48

Author(s):

S. V. ZAYTSEV ◽

Keyword(s):

European Union ◽

Civil Society ◽

European Commission ◽

Value Added ◽

The European Union ◽

Value Added Tax ◽

Short Term ◽

Low Level ◽

Digital Services ◽

The Many

In March 2018 the European Commission presented a proposal to adopt a digital services tax (DST) on certain types of revenues of multinational digital Companies. The purpose of the digital services tax is to compensate in the short term for the low level of corporate taxation of these companies in the European Union and thus meet the urgent need of civil society for greater tax fairness. DST is presented as an indirect tax on turnover and is often compared to value-added tax (VAT). In this article, the author seeks to highlight the many differences that exist between the harmonized European Union VAT and the new DST. In addition, the author challenges the idea that the DST will actually be an indirect tax and, most importantly, that it will effectively increase tax justice in the European Union.

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Transpunerea Directivei PIF și evaziunea fiscală la TVA

Analele Universitării din București Drept ◽

10.31178/aubd.2020.02 ◽

2020 ◽

Vol 2020 (2020) ◽

pp. 9-24

Author(s):

Ioana Maria COSTEA ◽

Keyword(s):

European Union ◽

Criminal Law ◽

Tax Evasion ◽

Analytical Approach ◽

Comparative Method ◽

Value Added ◽

Time Limit ◽

The European Union ◽

Financial Interests ◽

Blind Spots

Our study proposes a two-step analysis of the concept of VAT fraud, a time limit represented by the adoption of Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law. Through our analytical approach, which uses the comparative method meticulously under the auspices of the limited interpretation imposed by criminal law, specific hypotheses are revealed regarding the forms of tax evasion in the European Union framework for the operation of value added tax. Equally, the study seeks to identify the blind spots of national law and the directions for refining tax evasion legislation.

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ENERGY-RELATED CARBON DIOXIDE EMISSIONS AND ENVIRONMENTAL EFFICIENCY IN THE EUROPEAN UNION AGRICULTURE: COMPARISON OF DIFFERENT BENCHMARKING TECHNIQUES

Management Theory and Studies for Rural Business and Infrastructure Development ◽

10.15544/mts.2016.15 ◽

2016 ◽

Vol 38 (3) ◽

pp. 192-206 ◽

Cited By ~ 1

Author(s):

Tomas Baležentis ◽

Daiva Makutėnienė

Keyword(s):

Carbon Dioxide ◽

European Union ◽

Carbon Dioxide Emissions ◽

Carbon Dioxide Emission ◽

Value Added ◽

The European Union ◽

Undesirable Output ◽

Energy Technologies ◽

Desirable Output ◽

Low Performance

The literature suggests different approaches towards modelling of the environmental impact caused by the production processes. The present paper attempts to establish a framework for multicriteria comparison of agricultural sectors of the European Union Member States and identify the performance gaps in terms of energy-related carbon dioxide emission. The research relies on the two approaches, viz. the by-production approach and the multi-criteria decision making approach. The environmental performance indicators were evaluated in regards to the desirable output (gross value added), inputs, and the undesirable output (carbon dioxide emission). The results indicate that Slovakia, Estonia, Lithuania, and Hungary should attempt to improve their carbon factors by implementing cleaner energy technologies. The combinations of by-production sub-indices suggest that productivity gains are more important for Sweden, Belgium, Poland, and France. Czech Republic, Latvia, and Finland are specific with low performance in terms of both the intended production and the undesirable output. The MCDM approach identified similar trends in performance as suggested by country ranking and correlation analysis.

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THE INFLUENCE OF THE INTEGRATION IN THE EUROPEAN UNION ON THE ROMANIAN FISCAL LEGISLATION

STUDIES AND SCIENTIFIC RESEARCHES ECONOMICS EDITION ◽

10.29358/sceco.v0i13.18 ◽

2008 ◽

pp. 56

Author(s):

Mircea Muntean ◽

Doina Pacurari

Keyword(s):

European Union ◽

Fiscal Policy ◽

Negative Impact ◽

Value Added ◽

The European Union ◽

European Directives ◽

Eu Directives ◽

Dividend Tax ◽

Excise Duties ◽

The Eu

Fiscal policy constitutes – within the state's economic policy – a system by means of which the taxes and duties owed to the country's consolidated budget are established and collected. Taking into account the role fiscal policy has been playing since Romania's admission in the European Union, one of the goals ceaselessly looked for is its adapting to the international community's acquis through the implementation of the European directives in our context. The EU directives make reference to direct taxes: dividend tax, interest income tax, assets transfer, shares exchange, income taxation for the non-residents, and so on, along with the indirect taxes: value-added tax, excise duties, etc. The paper approaches the main provisions within the contents of the European directives as well as the means of their implementation in the Romanian fiscal legislation regarding various types of taxes. The implementation of the European directives has been simultaneous with the establishing of measures concerning fiscal fraud prevention, frauds liable to have a negative impact on the state's consolidated budget.

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Measuring innovation and institution: the creative economy index

Equilibrium ◽

10.24136/eq.v12i1.3 ◽

2017 ◽

Vol 12 (1) ◽

pp. 43 ◽

Cited By ~ 9

Author(s):

Rafał Żelazny ◽

Jacek Pietrucha

Keyword(s):

European Union ◽

Measurement Method ◽

Institutional Environment ◽

Meta Analysis ◽

Value Added ◽

Creative Economy ◽

The European Union ◽

Common Information ◽

Synthetic Index ◽

Joint Examination

Research background: A literature review on innovativeness and institutions pointing to their correlation and the possibility of their joint examination. Purpose of the article: This paper attempts to devise a measurement method for a creative economy, where as a result of feedback between institutions, human capital and technology conditions facilitating the development of creativity are created. Methods: An empirical meta-analysis of indicators characterising innovativeness and institutional environment was carried out, following the hypothesis that at least in part they contain common information on creative economy. Findings and Value added: The new synthetic index, a creative economy index (CEI), was constructed. The study was conducted for a group of 34 economies of the European Union and its associated states for the period of 2005–2014.

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LEGAL PRINCIPLES OF ADMINISTRATION OF VALUE ADDED TAX IN MEMBER STATES OF THE EUROPEAN UNION

Scientific Journal of Public and Private Law ◽

10.32844/2618-1258.2020.3-2.27 ◽

2020 ◽

Vol 2 (3) ◽

pp. 157-161

Author(s):

YU.YU. PRYVARSKYI

Keyword(s):

European Union ◽

Value Added ◽

The European Union ◽

Value Added Tax ◽

Member States ◽

Legal Principles

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VALUE ADDED TAX IN THE EUROPEAN UNION

SCIENTIFIC WORK ◽

10.36719/2663-4619/62/186-189 ◽

2021 ◽

Vol 62 (01) ◽

pp. 186-189

Author(s):

Nigar Yadulla Shahgaldiyeva ◽

Keyword(s):

European Union ◽

Key Words ◽

Value Added ◽

The European Union ◽

Value Added Tax ◽

Tax System ◽

Manufactured Goods ◽

The Difference

Value-added tax is an indirect tax based on the sale value of goods, production and non-manufactured goods as an object of taxation. According to the mechanism and procedures for the calculation and payment of value added tax, this tax is not directly imposed by a particular person, but applies to consumers in the process of return. In this case, the value added tax is neutral for securities. In addition, value added tax is universal and is characterized by the difference between purchases at each stage of production and turnover. In connection with the calculation of value added tax, the taxpayer's tax liability to the budget consists of the difference between the amount of tax assessed on taxable turnover and the amount of tax to be deducted in accordance with the documents. Key words: European Union, value Added Tax, tax, tax system

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I. Customs, Excise Duties and Value Added Tax

International and Comparative Law Quarterly ◽

10.1017/s0020589300059479 ◽

1996 ◽

Vol 45 (3) ◽

pp. 736-740 ◽

Cited By ~ 2

Author(s):

Karl Newman ◽

Michael Michael

Keyword(s):

European Union ◽

Value Added ◽

The European Union ◽

Value Added Tax ◽

Excise Duties

The enlargement of the European Union from 1 January 1995 by the accession of Austria, Finland and Sweden inevitably necessitated amendments to much Community legislation.1

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