scholarly journals Changes in the Structure of International Trade And Services in the Context of Tax Fraud and Tax Evasion

2021 ◽  
Vol 126 ◽  
pp. 09001
Author(s):  
Antonín Korauš ◽  
Miroslav Gombár ◽  
Filip Černák
Keyword(s):  
International Trade ◽  
Tax Evasion ◽  
Financial Management ◽  
Tax Avoidance ◽  
Business Environment ◽  
Individual Member ◽  
Member States ◽  
Development Fund ◽  
Tax Fraud ◽  
The Eu

The EU and the Member States have been forced in recent years to take a stronger position against the growing trend of tax fraud, tax evasion, and tax avoidance. The EU legislative and non-legislative acts in this area have resulted from political attitudes, economic intentions, proposals, and compromises reached between the individual Member States, on the one hand, and the EU, on the other, in their effort to combat fraudulent behaviour in the taxation area. The fight against fraudulent behaviour in the taxation area, be it tax fraud, tax evasion or tax avoidance, has become a real global challenge not only for the EU and its Member States but also for the entire world. These are different forms and methods for misusing tax systems both within the EU and abroad. This paper is part of the project: “Electronic methods for detecting unusual business transactions in the business environment” (ITMS code: 313022W057), co-financed by the European Regional Development Fund (ERDF) and also the project “VEGA1 / 0194/19 — Research on process-oriented financial management with a focus on to detect tax evasion in international trade”.

scholarly journals The European Union's policy on human rights and Chinese sovereignism: The case of Xinjiang

2021 ◽  
Vol 73 (1) ◽  
pp. 58-86
Author(s):  
Dragan Trailovic
Keyword(s):  
Human Rights ◽  
Individual Case ◽  
The Other ◽  
Individual Member ◽  
The European Union ◽  
Member States ◽  
The One ◽  
Xinjiang Uyghur Autonomous Region ◽  
Rights Issues ◽  
The Eu

The article explores the European Union's approach to human rights issues in China through the processes of bilateral and multilateral dialogue on human rights between the EU and the People's Republic of China, on the one hand. On the other hand, the paper deals with the analysis of the EU's human rights policy in the specific case of the Xinjiang Uyghur Autonomous Region, which is examined through normative and political activities of the EU, its institutions and individual member states. Besides, the paper examines China's response to the European Union's human rights approaches, in general, but also when it comes to the specific case of UAR Xinjiang. ?his is done through a review of China's discourse and behaviour within the EU-China Human Rights Dialogue framework, but also at the UN level and within the framework of bilateral relations with individual member states. The paper aims to show whether and how the characteristics of the EU's general approach to human rights in China are reflected in the individual case of Xinjiang. Particular attention shall be given to the differentiation of member states in terms of their approach to human rights issues in China, which is conditioned by the discrepancy between their political values, normative interests and ideational factors, on the one hand, and material factors and economic interests, on the other. Also, the paper aims to show the important features of the different views of the European Union and the Chinese state on the very role of Human Rights Dialogue, as well as their different understandings of the concept of human rights itself. The study concluded that the characteristics of the Union's general approach to human rights in China, as well as the different perceptions of human rights issues between China and the EU, were manifested in the same way in the case of UAR Xinjiang.

scholarly journals TAX GAP AS A TOOL FOR MEASURING VAT EVASION IN THE EU COUNTRIES

2020 ◽  
Vol 10 (2) ◽  
pp. 8-13
Author(s):  
ALENA ANDREJOVSKÁ ◽  
VERONIKA KONEČNÁ ◽  
JANA HAKALOVÁ
Keyword(s):  
Tax Evasion ◽  
Sharp Change ◽  
Member States ◽  
Eu Member States ◽  
Tax Revenues ◽  
Tax Gap ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship ◽  
The Eu

VAT is one of the most decisive tax revenues sources in the EU Member States. Due to financial frauds and insufficient tax system, there is a billion loss of EUR every year in the European budget. The article deals with the impact of the tax evasion on economies of the EU Member States. By applying the top-down approach, we observed tax gaps as a quantifier of tax evasion from 2004 to 2017. The period around the economic crisis in 2009 was examined in more detail, as there was a sharp change in the evolution of tax gaps. We constructed a regression model, which examined the relationship of the tax gap and VAT tax revenues to selected determinants of tax evasion. The results showed that tax gaps in the Member States have been growing every year. We also found that there is an increase in tax revenues, but tax liabilities increase to greater extent.

The EU and the European Other: the Janus face of EU migration and visa policies in the neighbourhood

2018 ◽  
pp. 167-180
Author(s):  
Igor Merheim-Eyre
Keyword(s):  
Single Market ◽  
Free Movement ◽  
Individual Member ◽  
Free Access ◽  
Member States ◽  
Norms And Values ◽  
The Eu

Igor Merheim-Eyre examines an area where EU values and interests appear to be currently in real tension – migration. Once again, while the EU institutions themselves may wish to promote values, individual member states are protecting their interests. He examines the ways in which the development of the single market and internal free movement has led to the need for greater control of the EU’s external borders. In this context the neighbours are seen as having a responsibility to help protect the EU from migration from further afield. In acquiescing in this they are promised visa-free access. We see the application of conditionality by the EU, referred to in several chapters, used not to just to promote norms and values but to defend the EU’s security interests. The EU may wish Turkey to be EU-ised but more immediately it needs Turkey to stop migration into the EU from Syria.

Migration, Social Protection, and the (Re)Production of Inequalities in the European Union

2018 ◽  
pp. 134-153
Author(s):  
Thomas Faist
Keyword(s):  
European Union ◽  
Social Protection ◽  
Social Space ◽  
Individual Member ◽  
The European Union ◽  
Member States ◽  
Cross Border ◽  
High Degree ◽  
Transnational Social Space ◽  
The Eu

Europe, and the European Union in particular, can be conceived as a transnational social space with a high degree of transactions across borders of member states. The question is how efforts to provide social protection for cross-border migrants in the EU reinforce existing inequalities (e.g. between regions or within households), and lead to new types of inequalities (e.g. stratification of labour markets). Social protection in the EU falls predominantly under the purview of individual member states; hence, frictions between different state-operated protection systems and social protection in small groups are particularly apparent in the case of cross-border flows of people and resources. Chapter 5 examines in detail the general social mechanisms operative in cross-border forms of social protection, in particular, exclusion, opportunity hoarding, hierarchization, and exploitation, and also more concrete mechanisms which need to be constructed bottom-up.

Politics in the European Union

2014 ◽  
Author(s):  
Ian Bache ◽  
Simon Bulmer ◽  
Stephen George ◽  
Owen Parker
Keyword(s):  
European Union ◽  
International Politics ◽  
Individual Member ◽  
The European Union ◽  
Eurozone Crisis ◽  
Member States ◽  
Treaty Of Lisbon ◽  
The Subject ◽  
The Eu

Politics in the European Union examines the theory, history, institutions, and policies of the European Union. The EU is a unique, complex, and ever-changing political entity which continues to shape both international politics and the politics of its individual member states. The text provides a clear analysis of the organization and presents a well-rounded introduction to the subject. Complete and detailed in its coverage, with a consolidated and updated history section, this text weaves together material on key contemporary concerns including the eurozone crisis and the implementation of the Treaty of Lisbon with a thorough consideration of the workings and remit of the EU.

EU immigration policy prospects dim further on crisis

2015 ◽  
Keyword(s):  
Immigration Policy ◽  
Economic Effects ◽  
Individual Member ◽  
Current Crisis ◽  
Demographic Ageing ◽  
Member States ◽  
Content Type ◽  
Economic Developments ◽  
National Governments ◽  
The Eu

Subject EU immigration policy. Significance The EU has previously legislated to encourage the immigration of workers into the bloc, to counter the negative economic effects of demographic ageing. However, immigration policy is largely determined by individual member states. The results of EU pro-immigration schemes have been weak. National responses to the current influx of refugees and migrants have highlighted underlying member states differences over immigration, driven by economic, demographic and cultural divergences. Consequently, impetus for further EU pro-immigration action had largely stalled even before the current crisis. Impacts Asymmetric economic developments across the continent will continue to impede a common immigration strategy. Any opening of more legal avenues to convert asylum-seekers into economic immigrants will remain a matter for national governments. The current crisis will increase distrust and frictions among member states, while boosting populist forces. The crisis will bring into sharp relief the distinction between extra- and intra-EU immigration as a way of filling labour market gaps.

scholarly journals Sailing the seven seas

2018 ◽  
Vol 20 (2) ◽  
pp. 204-216
Author(s):  
Gijsbert Vonk
Keyword(s):  
Social Security ◽  
Individual Member ◽  
Member States ◽  
Bilateral Agreements ◽  
Global Standards ◽  
The Social ◽  
Security Relations ◽  
Alternative Approaches ◽  
The Individual ◽  
The Eu

The purpose of this final contribution is to offer a broad schematic overview of ‘mechanisms’ that can be used to strengthen the social security protection of persons moving in and out of the EU. Seven mechanisms have been selected for discussion: national unilateral standards, EU unilateral standards, bilateral agreements, EU coordination of bilateral agreements, EU third country agreements, multilateral co-operation and global standards. The existence of this plethora of mechanisms, each with its own merits and shortcomings, casts a shadow over the possibility of a uniform EU regime for external social security relations. Any attempt to introduce such an approach can immediately be contradicted by alternative approaches and mechanisms which can be used both by the EU and by the individual Member States. It is suggested that more coherence in external EU social security coordination can perhaps be found in a conceptual way, by layering the seven mechanisms in a logical manner.

scholarly journals Criteria for Defining Tax Evasion as Tax Terrorism

2017 ◽  
Vol 30 (1) ◽  
pp. 102-112 ◽  
Author(s):  
Māris Jurušs
Keyword(s):  
European Union ◽  
Tax Evasion ◽  
Tax Planning ◽  
The European Union ◽  
Political Consequences ◽  
Tax Revenues ◽  
Tax Fraud ◽  
Illegal Activities ◽  
National Governments ◽  
The Eu

Abstract There are significant losses in tax revenues across the European Union (EU). National governments lose billions of euros in the revenues from non-paid taxes and other illegal activities. The fight against aggressive tax planning, tax fraud and illegal activities is on the agenda of the EU, OECD and all the national governments. However, due to the size of tax losses it should not be treated just as tax evasion, but rather as tax terrorism! Therefore, the author has set criteria when tax evasion should be named as “tax terrorism” as well as designed the principles for tackling tax terrorism and other ways of non-payment of taxes. The tax evasion could be treated as “tax terrorism” in case of international evasion from taxes by organized groups of persons for criminal purposes as well as when it creates significant losses in government revenues. The term “tax terrorism” would have impact to communication and cause response of society and politics, therefore it would have more social and political consequences.

scholarly journals European Integration and Competitiveness of EU New Member States

2016 ◽  
Vol 6 (1) ◽  
pp. 175 ◽  
Author(s):  
Boris Chistruga ◽  
Rodica Crudu
Keyword(s):  
European Integration ◽  
Industrial Development ◽  
International Competitiveness ◽  
Business Environment ◽  
Member States ◽  
New Member States ◽  
Global Innovation ◽  
Industrial Performance ◽  
Eu New Member States ◽  
The Eu

This research is intended to evaluate the influence of the European integration, through the EU financing dimension, upon the evolution of external competitiveness of countries part of the EU community since the enlargements of 2004 and, respectively, 2007, excluding Malta and Cyprus (hereafter called as New Member States (NMS)). The paper methodology is based on appropriate research of relevant economic indicators intended to evaluate the EU funds’ influence on the industrial development and external competitiveness of NMS. Therefore, in the analysis performed there were figured out and calculated correlations between the following indicators: EU expenditure by NMS, Current Account to GDP ratio, Industrial Performance index, Global Innovation Index and Index of Economic Freedom. These indicators characterize the NMS’ business environment, institutional framework and, consequently, the degree of international competitiveness. The research contributes to confirm the assumptions about the European integration and the EU financing instruments had important effects in improving the industrial performance, in particular, and international competitiveness of NMS, in general. However, the differences in the correlations calculated between EU financing received by the NMS and different analysed indicators, suggest that EU funds were not the only drivers of the increasing competitiveness of the analyzed countries.

scholarly journals VAT Collection Methods

2019 ◽  
Vol 67 (3) ◽  
pp. 883-895 ◽  
Author(s):  
Hana Zídková ◽  
Aneta Šťastná
Keyword(s):  
Tax Evasion ◽  
Large Scale ◽  
Current System ◽  
Payment Method ◽  
Member States ◽  
Eu Member States ◽  
One Stop ◽  
The One ◽  
Collection Methods ◽  
The Eu

Although, the VAT contributes significantly to tax revenues in all EU Member States, the current VAT system is vulnerable to organized fraud schemes and suffers from large scale tax evasion. The EU Member States and the European Commission are discussing new ways of VAT collection to prevent the evasive and fraudulent practices. This paper aims at the description of different VAT collection methods including their flaws and benefits that are addressed in the available literature. The conclusion is that reverse charge and split payment method are changing the character of the VAT system. The One stop shop system is lacking trust of the EU member states. Therefore, the recommendation is to improve current system by electronic means of reporting.

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