scholarly journals Tax morale, Eastern Europe and European enlargement

2012 ◽  
Vol 45 (1-2) ◽  
pp. 11-25 ◽  
Keyword(s):  
European Union ◽  
Justice System ◽  
Tax Compliance ◽  
European Countries ◽  
Eastern European ◽  
The European Union ◽  
Tax Morale ◽  
Country Level ◽  
The Government ◽  
Eastern European Countries

This study tries to remedy the current lack of tax compliance research analyzing tax morale in 10 Eastern European countries that joined the European Union in 2004 or 2007. By exploring tax morale differences between 1999 and 2008 we show that tax morale has decreased in 7 out of 10 Eastern European countries. This lack of sustainability may support the incentive based conditionality hypothesis that European Union has only a limited ability to influence tax morale over time. We observe that events and processes at the country level are crucial to understanding tax morale. Factors such as perceived government quality, trust in the justice system and the government are positively correlated with tax morale in 2008.

scholarly journals Agriculture and agricultural policy in the European Union

2012 ◽  
Vol 49 (No. 2) ◽  
pp. 62-66
Author(s):  
D. Ahner
Keyword(s):  
European Union ◽  
Agricultural Policy ◽  
Common Agricultural Policy ◽  
European Countries ◽  
Eastern European ◽  
The European Union ◽  
The Common ◽  
Eastern European Countries ◽  
Agenda 2000 ◽  
The Eu

The paper deals with the particular stages of development of the EU Common Agricultural Policy (CAP) in the last forty years. The process and impacts of CAP reforms are analyzed for the particular production industries of agriculture. The paper also presents a detailed description of Agenda 2000 and mid-term review of the Common Agricultural Policy in 2002 that brought about many proposals for the future working of CAP after accession of Central and Eastern European countries.

Transfers as a Means to Combat European Spillovers

2005 ◽  
Vol 225 (6) ◽  
Author(s):  
Dirk T.G. Rübbelke ◽  
Eytan Sheshinski
Keyword(s):  
European Union ◽  
Environmental Policy ◽  
European Countries ◽  
Environmental Taxation ◽  
Eastern European ◽  
The European Union ◽  
Accession Countries ◽  
Eastern European Countries ◽  
The Eu

SummaryIn 2004, there was a further enlargement of the European Union. Among the new member countries are eight Central and Eastern European countries. Especially the accession countries located directly at the border to the EU generate significant environmental spillovers harming the Union. These spillovers are mitigated but not deleted by the enlargement regulations.In this paper we will therefore analyze an instrument which may further diminish the spillover problems: transfers, which are conditional on a tightening of environmental policy in the accession countries. The environmental policy considered is the policy of environmental taxation.

Growth in the Central and Eastern European Countries of the European Union

2007 ◽  
Author(s):  
Abdul Abiad ◽  
Ashoka Mody ◽  
Susan Schadler ◽  
Daniel Leigh ◽  
◽  
...  
Keyword(s):  
European Union ◽  
European Countries ◽  
Eastern European ◽  
The European Union ◽  
Eastern European Countries

scholarly journals Ecological taxes in some European countries

2004 ◽  
Vol 49 (162) ◽  
pp. 209-224 ◽  
Author(s):  
Sanja Filipovic
Keyword(s):  
European Union ◽  
Fossil Fuels ◽  
European Countries ◽  
Eastern European ◽  
The European Union ◽  
Eu Directive ◽  
Production And Consumption ◽  
Previous Decade ◽  
Eastern European Countries ◽  
The Eu

Production and consumption of fossil fuels is one of the major causes of the green house effect, which is in economics known as a form of ecological externality. Fiscal solution, as one way of internalization of externalities, is based on polluters-pay principle and the imposition of tax on emission. Although the implementation of ecological tax was intensified during the previous decade, fiscal revenues are modest and account for only 5% of the total fiscal revenues of the European Union. Taxes on energetic products, accounting for 76%, are dominant among ecological taxes. Since the EU Directive 82/92 imposes minimum excise rates on oil products, during the last decade Central Eastern European countries have increased excise rates on fossil fuels and fully engaged in the field of ecological policy.

The Contest for Central and Eastern Europe

2019 ◽  
pp. 108-128
Author(s):  
Mitchell A. Orenstein
Keyword(s):  
European Union ◽  
Eastern Europe ◽  
Central And Eastern Europe ◽  
European Countries ◽  
Democratic Politics ◽  
Eastern European ◽  
The European Union ◽  
Political Leaders ◽  
Energy Politics ◽  
Eastern European Countries

While many thought that the eleven Central and Eastern European countries that exited communism and joined the European Union in the 2000s had made an irrevocable “civilizational choice,” Russia has sought to extend its influence into this unexpected new battleground. Though Russia has fewer tools of influence than in the lands in between, it has used energy politics, disinformation, support for extremist parties, business relations, and a variety of covert methods to cause Central and Eastern European governments and politicians to re-evaluate their allegiances. Central and Eastern European countries have experienced growing extremism, increasing polarization, and the rise of cynical power brokers who wish to accommodate Moscow, while also benefiting from EU ties and funds. Political leaders such as Viktor Orbán of Hungary have blazed this path, making gas and energy deals with Russia while undermining democratic politics at home and challenging the European Union from within.

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