scholarly journals Internationalization, the Highly Qualified and the Innovation Output

2020 ◽  
Vol 68 (1) ◽  
pp. 219-228
Author(s):  
Zuzana Potužáková ◽  
Jan Öhm
Keyword(s):  
Large Scale ◽  
Patent Protection ◽  
Tertiary Education ◽  
Value Added ◽  
Highly Qualified ◽  
Member States ◽  
Eu Member States ◽  
Innovation Activities ◽  
Innovation Output ◽  
The Eu

The process of Internationalization strongly influences the developed economies, including the EU, whereas the large scale of international trade in goods is characterized by production with high value added. Based on this, the fabrication of such commodities requires a highly qualified workforce and is very often followed by international patent protection. This paper focuses on the link between the fraction of highly educated with tertiary education and the innovation output, measured by the number of EPO patent applications per million inhabitants. Due to the rising mobility of a highly qualified workforce, we have also tested the correlation between the fraction of tertiary educated foreigners and the innovation output. The aim of the paper is to state whether the higher share of a highly qualified workforce and the fraction of highly qualified foreigners correlate with innovation activities within the EU Member States. Given the number of EU Member States, the EU macro-regions division based on the social models of Esping-Andersen (1990), Sapir (2005), as well as Dolwik and Martin (2014) will be applied.

scholarly journals An Assessment of Carousel Value-Added Tax Fraud in The European Carbon Market

2017 ◽  
Vol 13 (2) ◽  
Author(s):  
Maria Berrittella ◽  
Filippo Alessandro Cimino
Keyword(s):  
Computable General Equilibrium ◽  
Emission Trading ◽  
Value Added ◽  
Carbon Market ◽  
Eu Ets ◽  
The European Union ◽  
Value Added Tax ◽  
Member States ◽  
Eu Member States ◽  
The Eu

AbstractThe literature on the European Union Emission Trading System (EU ETS) is by now very rich. Much is known about the efficiency, the effectiveness, and the environmental and distributional impacts of the EU ETS. Less, however, is known about the carousel value-added-tax (VAT) fraud phenomena in the European carbon market. This article evaluates the welfare effects of carousel VAT fraud in the EU ETS using a computable general equilibrium (CGE) analysis. According to our findings, if VAT fraud occurs in the EU ETS, the effects on welfare for the EU Member States are negative, with welfare loss significantly higher than the VAT fraud value. This article also discusses the reverse charge mechanism that EU Member States could adopt to reduce the VAT fraud phenomena in the European carbon market.

scholarly journals European myriad of approaches to parasitic commercial practices

2017 ◽  
Vol 8 (2) ◽  
pp. 167 ◽  
Author(s):  
Radka MacGregor Pelikánová
Keyword(s):  
Quantitative Research ◽  
Meta Analysis ◽  
Value Added ◽  
Unfair Competition ◽  
Member States ◽  
Secondary Sources ◽  
Eu Member States ◽  
Unfair Commercial Practices Directive ◽  
The Impact ◽  
The Eu

Research background: The Post-Lisbon EU aims at smart, sustainable, and inclusive growth on the single internal market, as indicated by the Europe 2020. The interplay of the competition and consumer protection on such a market is subject to harmonization. The Unfair Commercial Practices Directive has been made in order to achieve a full harmonization in this respect in 2007. However, EU member states share different social, political, legal and economic traditions and their approaches to unfair competition, in particular if committed via parasitic commercial practices, are dramatically diverse. In such a context, is it feasible, effective and efficient to install a full harmonization?Purpose of the article: The primary purpose of this article is to describe and assess ap-proaches to unfair competition, in particular if committed via parasitic commercial practices, by the EU law and EU member states law. The secondary purpose is to study and evaluate possibilities for the feasible, effective and efficient harmonization, or their lack. Methods: The cross-disciplinary and multi-jurisdictional nature of this article, and its dual purposes, implies the use of Meta-Analysis, of the critical comparison of laws and the impact of their application, to the holistic perception of historical and national contexts, and to case studies. The primary and secondary sources are explored and the yield knowledge and data are confronted with the status quo. The dominating qualitative research and data are complemented by the quantitative research and data.Findings & Value added: The EU opted for an ambitious challenge to install via the Unfair Commercial Practices Directive a full harmonization of the regime against unfair commercial practices, including parasitic ones. The exploration pursuant to the duo of purposes suggests that the challenge is perhaps too ambitious and that the EU underestimated the dramatic diversity of approaches to unfair commercial practices, especially parasitic ones.

scholarly journals Macroeconomic stability and the level of competitiveness in EU member states: a comparative dynamic approach

2020 ◽  
Vol 11 (4) ◽  
pp. 657-688
Author(s):  
Elżbieta Roszko-Wójtowicz ◽  
Maria M. Grzelak
Keyword(s):  
Positive Impact ◽  
Value Added ◽  
Linear Ordering ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Competitiveness Index ◽  
Polish Economy ◽  
The Eu ◽  
Diagnostic Variables

Research background: The choice of the issue of international competitive-ness of economies as the research problem addressed in this paper has been mainly dictated by the changes observed in the nature of the development of EU economies and the need to assess the competitiveness of the Polish economy. It is time to evaluate and learn from the largest enlargement in the history of the EU which took place in May 2004. An assessment of changes in the state of EU economies, including the Polish economy, is in the centre of research interest of many scientists. National competitiveness is the subject of a great deal of research and economic studies. Integration and globalisation processes in the world economy are the main reasons for the popularity of this topic. The efficient use of sources and factors determining the competitiveness of economies, sectors and enterprises is associated with prosperity over the long term. One of the methods based on the observation of selected basic indicators of economic competitiveness is the method of analysis called the macroeconomic stabilisation pentagon. The method illustrates the extent to which the government achieves five macroeconomic objectives. It is very difficult, if not impossible, to meet all these objectives at the same time. The difficulty of meeting all these goals concurrently is due to the fact that they are more or less competitive rather than complementary. The proposed assessment of competitiveness based on the developed model of macroeconomic stabilisation pentagon is a unique approach in terms of discussion of country?s competitiveness. This approach significantly distinguishes the current study in comparison with standard international reports on competitiveness such as the Global Competitiveness Index or the EU Regional Competitiveness Index. Purpose of the article: The main aim of the paper is to assess the competitiveness of EU economies in the years 2005?2018, based on a selected set of diagnostic variables referring to the concept of macroeconomic stabilisation pentagon. The paper also formulates a detailed list of four research hypotheses. Methods: In order to characterise the competitiveness of the European Union economies, including the EU?15 and EU?13 groups, as well as the Visegrad group, six diagnostic variables affecting the economic situation of individual EU countries were analysed. The variables for analysis were chosen so as to reliably describe the competitive position of a given country, at the same time referring in a substantive sense to the concept of macroeconomic stabilisation pentagon. The linear ordering of objects was made using the reference Hellwig method. The selected method enabled the development of competitiveness rankings of EU Member States in the years 2005, 2009, and 2018. Findings & Value added: The comparative analysis of the main macroeconomic indicators conducted in the paper forms the basis for assessing the cur-rent state of the EU economy in relation to other countries. In the paper, the authors depart from the standard elaboration of ?magic pentagon.? Instead, they apply the variables used in the macroeconomic stabilisation pentagon analysis to develop competitiveness rankings of EU Member States. The con-ducted empirical study has confirmed that the 15th anniversary of EU member-ship had a decidedly positive impact on the level of economic development of the EU?13 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.

scholarly journals The definitive VAT system and its impact on tax collection

2021 ◽  
Vol 10 (2) ◽  
pp. 146-166
Author(s):  
Hana Zídková ◽  
Kristýna Balíková
Keyword(s):  
Large Scale ◽  
Positive Impact ◽  
Value Added ◽  
Individual Member ◽  
Tax Collection ◽  
Member States ◽  
Administrative Costs ◽  
Advantages And Disadvantages ◽  
Cross Border ◽  
The Eu

Value Added Tax (VAT) is a significant source of fiscal revenues in the EU. However, the VAT treatment of cross-border supplies enables large-scale tax frauds, such as the Missing Trader Intra-Community (MTIC), which takes each year billions of euros from Member States' public budgets. In 2016 a definitive VAT system was proposed by the European Commission to respond to the shortcomings of the current temporary system. This new system should reduce the possibilities of MTIC fraud for intra-community transactions through the collection of VAT by the supplier in the same way as for domestic transactions. The tax collection by the supplier would impact the administrative costs of the financial authorities. This paper contributes to the discussion about the advantages and disadvantages of the newly suggested system. The analysis focuses on the study of the change in administrative costs and VAT revenues for individual Member States and across the EU. The results are that after implementing the definitive VAT system, total administrative costs of the Member States would increase at least by EUR 107 million, whereas total VAT revenues would rise by EUR 40 billion. This indicates the overall positive impact of the definitive VAT system for the EU. However, individual Member States would not benefit equally. The net exporters, whose intra-community supplies exceed the intra-community acquisitions, would spend more than others for the collection of VAT in connection with the international trade of goods.

scholarly journals GEOGRAPHIC DATA AS PERSONAL DATA IN FOUR EU MEMBER STATES

2016 ◽  
Vol III-2 ◽  
pp. 151-157 ◽  
Author(s):  
A. J. de Jong ◽  
B. van Loenen ◽  
J. A. Zevenbergen
Keyword(s):  
Data Protection ◽  
Large Scale ◽  
Personal Data ◽  
Topographic Maps ◽  
Member States ◽  
Eu Member States ◽  
Eu Directive ◽  
Geographic Data ◽  
Protection Legislation ◽  
The Eu

The EU Directive 95/46/EC on the protection of individuals with regard to the processing of personal data and on the free movement of such data aims at harmonising data protection legislation in the European Union. This should promote the free flow of products and services within the EU. This research found a wide variety of interpretations of the application of data protection legislation to geographic data. The variety was found among the different EU Member States, the different stakeholders and the different types of geographic data. In the Netherlands, the Data Protection Authority (DPA) states that panoramic images of streets are considered personal data. While Dutch case law judges that the data protection legislation does not apply if certain features are blurred and no link to an address is provided. The topographic datasets studied in the case studies do not contain personal data, according to the Dutch DPA, while the German DPA and the Belgian DPA judge that topographic maps of a large scale can contain personal data, and impose conditions on the processing of topographic maps. The UK DPA does consider this data outside of the scope of legal definition of personal data. The patchwork of differences in data protection legislation can be harmonised by using a traffic light model. This model focuses on the context in which the processing of the data takes place and has four categories of data: (1) sensitive personal data, (2) personal data, (3), data that can possibly lead to identification, and (4) non-personal data. For some geographic data, for example factual data that does not reveal sensitive information about a person, can be categorised in the third category giving room to opening up data under the INSPIRE Directive.

Comparative assessment of structural indicators of Ukraine industry and the European Union

2018 ◽  
Vol 6 (2(13)) ◽  
pp. 135-145
Author(s):  
Svitlana Ishchuk
Keyword(s):  
European Union ◽  
Comparative Analysis ◽  
Value Added ◽  
Industrial Sector ◽  
Comparative Assessment ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Structural Indicators ◽  
The Eu

A comparative analysis of the structural advantages of the industry of Ukraine and the EU member states in terms of the share of industry in: output of the economy, gross value added of the economy, exports of airborne vehicles, as well as the efficiency indicator (the share of airborne emissions in the industry). The place of Ukraine among EU member states is determined on the set of relative and absolute indicators of functioning of the industrial sector of the economy. A detailed comparative estimation of the structure of the airborne assets of the industry of Ukraine and Poland was conducted.

EU Blue Card Scheme: The Right Step in the Right Direction?

2010 ◽  
Vol 12 (4) ◽  
pp. 435-453 ◽  
Author(s):  
Yasin Kerem Gümüs
Keyword(s):  
Developed Countries ◽  
Highly Qualified ◽  
Member States ◽  
Green Card ◽  
Eu Member States ◽  
Domestic Legislation ◽  
The Us ◽  
Legal Immigration ◽  
The Right ◽  
The Eu

AbstractIn October 2007, the European Commission adopted a controversial proposal on the conditions for entry and residence of third-country nationals for highly qualified employment. The Blue Card scheme is intended to provide Member States and European Union (EU) companies with additional “tools” to recruit, retain and better allocate the workers they require, and so to increase the competitiveness of the EU economy through legal immigration and provide the EU with an advantage to compete with the US Green Card. However, the EU Blue Card scheme has been the subject of much controversy among not only EU Member States but also among less developed countries. This article aims to analyze the Blue Card scheme, which was adopted on 25 May 2009 and gives Member States two years to incorporate the new provisions into their domestic legislation. After providing an overview of the scheme, the second part deals with critics of the scheme and national responses of Member States to the scheme. Finally, the third part of the article seeks to answer the question: is the Blue Card scheme the right step in the right direction?

scholarly journals R&D Investments, EPO Patent Applications and the Economic Heterogeneity within the EU

2018 ◽  
Vol 18 (2) ◽  
pp. 177-191
Author(s):  
Zuzana Potužáková ◽  
Jan Öhm
Keyword(s):  
International Trade ◽  
Patent Protection ◽  
European Patent ◽  
Member States ◽  
Eu Member States ◽  
National Patent ◽  
Patent Applications ◽  
The Individual ◽  
Year 2000 ◽  
The Eu

Abstract In addition to internationalization and growing volumes of international trade in goods, the importance of expenditure on research and development (R&D) has grown significantly. National patent protection has become rather insufficient with increased international trade in goods, which has resulted in the importance of the international patent protection. The main aim of the article is to analyse the relation between R&D investment and the number of patent applications filed with the European Patent Office (EPO) after the year 2000, when the EU‘s Lisbon Strategy was launched. The authors have focused primarily on the differences among the EU macro-regions, which are based on the socioeconomic models. Conclusions imply that one percentage point of R&D expenditure generates roughly 100 EPO applications and the findings also show that individual macro-regions have the identical scattered data. However, dispersions in the individual groups of the EU Member States after the year 2000 differ. The EU Member States are starting to vary significantly in the intensity of R&D support also within each macro-region, thus disparities increase within the EU. Therefore, the attitude to GERD is considered to be an important factor contributing to the greater economic disparities within the EU.

scholarly journals ICA and ICS-based rankings of EU countries according to quality of mirror data on intra-Community trade in goods in the years 2014–2017

2019 ◽  
Vol 10 (1) ◽  
pp. 55-68 ◽  
Author(s):  
Iwona Markowicz ◽  
Paweł Baran
Keyword(s):  
Value Added ◽  
Quality Analysis ◽  
Quality Level ◽  
Quality Of Data ◽  
Member States ◽  
Eu Member States ◽  
Country Level ◽  
Level Data ◽  
The Eu

Research background: As a system of official EU statistics, Intrastat contains data collected by Member States aggregated by Eurostat on the Union’s level in the form of COMEXT database. Country-level data are based on declarations made by businesses dispatching or acquiring goods from other EU Member States. Since the same transaction is declared twice — as an ICS in one country and at the same time as an ICA in another country by the partner — the database contains mirror data. Analysis of mirror data lets us assess the quality of public statistics data on international trade. Purpose of the article: The aim of the article is to rank EU Member States according to quality of data on intra-Community trade in goods collected by Intrastat. Foreign trade stimulates economic development on one hand and is the development’s reflection on the other. Thus it is very important that official statistics in this area be of good quality. Analysis of mirror data from partner states in intra-Community trade in goods allows us to claim that not every Member State pro-vides data of satisfactory quality level. Methods: We used the authors’ methodology of assessing quality of mirror data. These include data asymmetry indices, both proposed by Eurostat and the authors’ own proposals. We have also examined the changes in the above mentioned rankings over time. Findings & Value added: The result of the survey is ordering of EU Member States according to the quality of data on intra-Community trade in goods. The rankings are presented for the period of 2014–2017, during which there were 28 Member States of the EU. Changes in distinct countries’ positions were shown as a result of changes in overall quality of statistical data collected in these countries. The research methodology can be used in the process of monitoring data quality of the Intrastat system.

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