scholarly journals Analysis of road tax in the international context

2021 ◽  
Vol 129 ◽  
pp. 11009
Author(s):  
Adela Poliaková ◽  
Katarína Frajtová Michalíková

Research background: Reducing the costs of transport companies is a permanent and important task for the sustainability of the company's development. The operation of transport companies brings externalities, which ultimately burden the company, which creates pressure to eliminate them by those who cause them. This pressure increases costs for transport companies, so they often try to avoid responsibility for environmental pollution. The European Union supports the creation of legislative instruments that would favor transport companies that give preference to greener and more fuel-efficient vehicles when operating. However, the modernization of the vehicle fleet also brings with it increased costs for investments in fixed assets. Purpose of the article: The aim of this article is to analyze the real tax burdens in the individual Member States and to point out that rates within the European Union are not uniform and represent a space for speculative behavior by transport operators. At the same time, it should be pointed out that the motivation of carriers to reduce transport externalities is insufficient if Member States are left a large margin of manipulation. Methods: We obtained data on road tax rates from the laws in individual countries. We used Scania truck data to analyze the impact of rates. Findings & Value added: When creating the price, it is necessary to consider all costs related to the implementation of transport. One of these costs is the motor vehicle tax. This tax represents a fixed cost for the carrier, which burdens the vehicle regardless of whether the vehicle is in operation or in technical readiness. We found that the adjustment of road tax resp. motor vehicle taxes has significant shortcomings in the EU. Not only do some countries do not favor the use of clean vehicles, but tax rates also vary greatly from one Member State to another.

2021 ◽  
Vol 562 (1) ◽  
pp. 18-23
Author(s):  
Władysław Bogdan Sztyber

The article presents the impact of the level of education of employees on their income in various terms. One of them is a study based on the OECD data from 2004–2005, which shows the differentiation of incomes of employees with different levels of education on the basis of the relative differentiation between them, assuming the income level of employees with upper secondary education as 100 and referring to it respectively the income level of employees with higher education and the level of income of employees with lower secondary education. The article then presents a more elaborate study of the impact of the level of education of employees on their incomes in the European Union, included in the Report “The European Higher Education Area in 2015”. This survey shows the impact of the education level of employees on the median of their gross annual income in the European Union and in the individual Member States. The article also compares the income differentiation depending on the level of education, based on the OECD data for 2004–2005, with the results of surveys on European Union Member States in 2010 and 2013.


2020 ◽  
Vol 11 (2) ◽  
pp. 55-64
Author(s):  
Chris van Duuren ◽  
Tomasz Zwęgliński

The increasing integrity of the European Union member states is more and more regarding the security and civil protection aspects. On the other hand the priority in responsibility for the safety and security is still in the domain of the sovereign states. It means that the individual states of the EU are responsible for designing and managing their own security and civil protection systems. However, the integration processes within the EU trigger a significant need for an increase of common understanding of the individual member states’ philosophies, approaches and systems utilized in the domain of security and civil protection. Only then if we understand how the others work, we are able to assist them in a crisis or disaster. Therefore, it is highly important to share and understand each other’s systems between member states. The article presents the Dutch approach to national risk assessment as well as organizational aspects of internal security system applied in the Netherlands. It also suggest the future challenges which are at the near horizon of the system development.


The Member States of the European Union combines a study of individual member states with an examination of the broader process of Europeanization. Examining both sides of this crucial relationship, this text provides a useful guide to EU member state relations. This third edition has been updated to summer 2019 and includes chapters on eight member states from different geographical regions and dates of accession. These are followed by seven thematic chapters on the Europeanization of structures, actors, and processes within the pre-Brexit EU 28. The Member States of the European Union helps understanding the influence of Member States in the EU but also the impact the EU has on the domestic institutions, politics, and policies of each member state.


2009 ◽  
Vol 12 (4) ◽  
pp. 133-153
Author(s):  
Janina Witkowska

The objective of this article is a comparative analysis of the changing position of new European Union member states and the developing countries of Asia in global and regional FDI flows as well as an assessment of the impact of the global crisis on the position of these regions and selected countries in terms of FDI. The analysis encompasses European Union member states that received membership as a part of the enlargement of 2004 and 2007 as well as the developing sub–regions of Asia—i.e. East, South-East, and South Asia. The conducted analysis demonstrates that the position of the developing countries of Asia is significantly stronger than that of the new European Union member states, which is mainly determined by the scale of the economies of countries such as China and India. Subject to conditions of global crisis, Asia and Oceania as a whole noted growth in the inflow of FDI in 2008 by almost 17%, where the European Union member states saw a 2% fall. The situation inside the analyzed regions is extremely varied in terms of noticeable effects of the crisis in the FDI sphere. It is dependent on not only processes of economic growth, but also on the character of investments made in the individual countries and sub– regions as well as motives behind the actions of investors.


2019 ◽  
Vol 57 (1A (113A)) ◽  
pp. 46-55
Author(s):  
Zuzanna Wiorogórska

Purpose/Thesis: This paper attempts to present the trends in management and opening of research data in Poland and the European Union, based on the analysis of the recently published Polish and European acts and documents as well as of other international initiatives which might influence scholarly publishing and scholarly communication.Approach/Methods: An in-depth review of the latest documents was applied. Results and conclusions: I focused on highlighting the key elements of the reviewed documents and initiatives, highlighting the directions for managing and opening of research data they set and the implications they might have for Polish and European science. I also sketched the possible inconsisten­cies between the European and Polish policies related to research data and scholarly communication.Research limitations: The documents investigated for the purpose of this paper were either Polish or provided by the European Union (EU). I have not analyzed the national documents issued by the individual member states of the EU other than Poland. Hence, it is probable that some solutions on research data management and opening already taken on the level of individual member states have not been included in this paper.Practical implications: This paper may encourage a reflection on the relationship between the regulations issued at the European (EU) or at the national (in this case, Polish), and the practices and requirements of scholarly communication which often contradict those regulations.Originality/Value: This is the first analysis of the latest Polish and European documents and initiatives as related to data management and open data (open science).


Pomorstvo ◽  
2021 ◽  
Vol 35 (2) ◽  
pp. 402-410
Author(s):  
Dorotea Lukin ◽  
Ines Kolanović ◽  
Tanja Poletan Jugović

Cohesion policy is one of the European Union’s policies, which provides Member States with the possibility of financial support under the European Structural and Investment Funds (ESI Funds) as well as with the Connecting Europe Facility (CEF), to reduce disparities and encourage the development of less developed Member States. By funding through Cohesion policy funds, the European Union seeks to accomplish a prosperous economy by achieving appropriate European standards in the individual Member States. Cohesion policy emphasizes the development of transport and mobility, and in particular, the investment in key transport links and sections of international importance through the revitalization of railway infrastructure in line with European Union standards. The railway system of the Republic of Croatia has been under-invested for many years, which is why it has not followed the requirements and needs of the development of the transport market. Membership in the European Union has provided the Republic of Croatia with co-financing for the development of the railway system. This paper will analyse the current investments in the railway system and the development potentials that are planned to be achieved in the next programming period. Therefore, the purpose of this paper is to analyse the importance of the Cohesion Policy of the European Union for the development of the railway system of the Republic of Croatia in the Programming period 2021-2027. The analysis aims to identify opportunities for further development of the railway system as the ‘cleanest’ transport industry, guided by the need to reduce harmful emissions following the European Green Deal by using funds from the European Structural and Investment Funds.


2019 ◽  
Vol 4 ◽  
pp. 95-117
Author(s):  
Marcin Kleinowski

The article analyses the potential impact of Brexit on the voting power of member states and indirect voting power of EU residents in the Council, in the case of adopting decisions by the qualified majority of votes. The leading hypothesis of the paper assumes that the fact of leaving the EU by Great Britain leads to another transfer of voting power to the benefit of five countries with the largest populations. The aim of the paper is also to determine to what extent the indirect voting power of residents from individual member states is equal. The obtained results indicate that a flow of voting power towards the five member states with the largest populations will be a consequence of Brexit.


Pharmacy ◽  
2018 ◽  
Vol 7 (1) ◽  
pp. 4
Author(s):  
Borut Božič ◽  
Aleš Obreza ◽  
Jeffrey Atkinson

The PHARMINE (“Pharmacy Education in Europe”) project studied pharmacy practice and education in the European Union (EU) member states. The work was carried out using an electronic survey sent to chosen pharmacy representatives. The surveys of the individual member states are now being published as reference documents. This paper presents the results of the PHARMINE survey on pharmacy practice and education in Slovenia. In the light of this, we examine the harmonisation of practice and education in Slovenia with EU norms.


Author(s):  
Thomas Faist

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.


Sign in / Sign up

Export Citation Format

Share Document