Discrete Process of Development and Effective Functioning of the Fiscal System of the Ukraine and EU Countries

2020 ◽  
Vol 11 (4) ◽  
pp. 1446
Author(s):  
Larysa O. VDOVENKO ◽  
Svitlana V. SKRYPNYK ◽  
Polina O. FENENKO ◽  
Vita M. HAVRYLIUK ◽  
Vitalii V. KOVALOV
Keyword(s):  
The State ◽  
Tax Burden ◽  
Member States ◽  
Discrete Process ◽  
Eu Member States ◽  
Tax Revenues ◽  
Effective Functioning ◽  
Fiscal System ◽  
Indirect Taxes ◽  
The Impact

The article considers the discrete process of development and effective functioning of the fiscal system of the European Union and Ukraine. A comprehensive methodological approach to the development, sustainability and efficiency of the fiscal system, which provides structural restructuring of the economic system and affects the ‘fiscal maneuver’ of the initial formative component, balances the specific interests of all subjects of redistributive relations. The typology of fiscal systems depending on the approved level of income tax rates, wages and other taxes is studied. The method of estimating the level of tax burden at the macro level is substantiated, which shows the share of GDP that is redistributed through the total amount of tax revenues to the budgets of all levels and extra-budgetary funds. The method of determining the level of tax burden and its impact on the consumer market and production (of goods), as well as the coefficient of elasticity of tax revenues to the State Budget, which embodies the fiscal effect of the impact on the system of tax revenues is shown. The three-stage structure of indicators is determined, which allows to calculate the integrated indicator of the state of the fiscal system and to determine the dynamics of the level of its security by stimulant factors and disincentive factors. The normalized values of stimulus factors and disincentive factors, as well as an integrated indicator of the state of the fiscal system of Ukraine are estimated and determined. The share of direct and indirect taxes in the GDP, as well as the structure of tax payments in the revenues of state budgets of EU member states are analyzed. A modification of the taxonomic indicator of indicative development of the fiscal system (indirect tax harmonization index) has been developed, which characterizes the level and dynamics, as well as changes in the directions and scales of consumption taxation in EU member states and Ukraine under conditions of functioning in a single economic space with a certain degree of harmonization of the sphere of indirect taxes.

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.

scholarly journals Tax Rates and Tax Revenues in the Context of Tax Competitiveness

2021 ◽  
Vol 14 (7) ◽  
pp. 284
Author(s):  
Martina Helcmanovská ◽  
Alena Andrejovská
Keyword(s):  
Tax Rates ◽  
Corporate Tax ◽  
Effective Tax Rate ◽  
Member States ◽  
Tax Rate ◽  
Eu Member States ◽  
Tax Revenues ◽  
Macroeconomic Indicators ◽  
New States ◽  
The Impact

The diverse tax burdens and economic situations of EU member states are causing investors to relocate their investments to countries that offer better tax conditions and a better economic environment. The total amount of corporate tax revenue is therefore influenced by tax, macroeconomic and other indicators. This paper assesses the importance of tax revenues and tax rates in the context of tax competitiveness in EU states. The aim of the paper is to determine the impact of selected indicators on corporate tax revenues in EU states for the period 2004 to 2019. The source data were drawn from the databases of the European Commission (2021) and The World Bank (2021). The set goal was complemented by an analysis of tax rates and subsequent comparison with corporate tax revenues. Multiple regression analysis was performed to achieve the goal. Two econometric models were compiled that followed the same variables, with the EU13 model dealing with the new member states and the EU15 model dealing with the old EU member states. The results showed that the variables statutory and average effective tax rate do not have a decisive influence on corporate tax revenues in either model. In the new states, the unemployment rate has the most statistically significant effect, while in the old countries GDP has the biggest effect. The result of this work is that there are differences between the new and old member states at different levels, which was ultimately reflected in the different impact of tax and macroeconomic indicators on corporate tax revenues.

scholarly journals The Economic Impact of Indirect Taxes on Consumers in Iraq

2021 ◽  
Vol 23 (3) ◽  
Author(s):  
Dr.Wisal Abdullah Husain ◽  
◽  
Oroba Main Ayesh ◽  
Keyword(s):  
Economic Impact ◽  
Budget Deficit ◽  
Oil Prices ◽  
Economic Indicators ◽  
Tax Burden ◽  
Indirect Taxation ◽  
Tax Revenues ◽  
Indirect Taxes ◽  
The Impact

The importance of research by highlighting the impact of increasing indirect taxation on the consumer, the problem of research that the increase of the state’s interest in increasing tax revenues after the decline of oil prices to cover the budget deficit without taking into account the impact of the imposition of indirect taxes on the Iraqi consumer,Therefore, the study aims to study the economic indicators to determine the extent of the effect that the tax burden is added to the prices of the materials or at the expense of their quality. And the extent to which the revenues of each type of indirect taxes, customs taxes, production and sales for 2011-2017.A number of proposals have been reached to address the imbalance associated with the imposition of indirect taxes on the Iraqi consumer.

Developments and perspectives of health literacy in Europe

2017 ◽  
Vol 25 (1) ◽  
pp. 10-12 ◽  
Author(s):  
Kristine Sørensen ◽  
Helmut Brand
Keyword(s):  
Health Literacy ◽  
Member States ◽  
Eu Member States ◽  
The World ◽  
European Health ◽  
A Priority ◽  
The Impact ◽  
The Eu

Abstract A decade ago the European health literacy field was in its infancy. A comparable study among EU Member States was made to explore if health literacy was as much as a concern in Europe as elsewhere in the world. This article analyses the impact of the European Health Literacy project (2009–2012). Based on the outcomes new avenues for health literacy in Europe are proposed. In spite of progress there is still a strong call for actions to make health literacy a priority in the EU.

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 Features of transformation of legal entities in the conditions of Brexit

2021 ◽  
pp. 531-538
Author(s):  
Olha Ovechkina
Keyword(s):  
United Kingdom ◽  
The State ◽  
Member States ◽  
Eu Member States ◽  
The United Kingdom ◽  
The Status ◽  
The Uk ◽  
Actual Location ◽  
The Eu ◽  
Legal Entities

In connection with the decision to withdraw the UK from the EU a number of companies will need to take into account that from 1 January 2021 EU law will no longer apply to the United Kingdom and will become a "third country" for EU Member States, unless the provisions of bilateral agreements or multilateral trade agreements. This means that the four European freedoms (movement of goods, services, labor and capital) will no longer apply to UK companies to the same extent as they did during the UK's EU membership. The purpose of the article is to study, first of all, the peculiarities of the influence of Great Britain's withdrawal from the European Union on the legal regulation of the status of European legal entities. Brexit results in the inability to register European companies and European economic interest groups in the UK. Such companies already registered before 01.01.2021 have the opportunity to move their place of registration to an EU Member State. These provisions are defined in Regulations 2018 (2018/1298) and Regulations 2018 (2018/1299).British companies with branches in EU Member States will now be subject to the rules applicable to third-country companies, which provide additional information on their activities. In the EU, many countries apply the criterion of actual location, which causes, among other things, the problem of non-recognition of legal entities established in the country where the criterion of incorporation is used (including the United Kingdom), at the same time as the governing bodies of such legal entities the state where the settlement criterion is applied. Therefore, to reduce the likelihood of possible non-recognition of British companies, given the location of the board of such a legal entity in the state where the residency criterion applies, it seems appropriate to consider reincarnation at the actual location of such a company. Reducing the risks of these negative consequences in connection with Brexit on cross-border activities of legal entities is possible by concluding interstate bilateral and multilateral agreements that would contain unified rules on conflict of law regulation of the status of legal entities.

scholarly journals Cybersecurity in the EU and Member States: Genesis and Issues of its Enhancing

2019 ◽  
pp. 57-69
Author(s):  
Viktor Boiko ◽  
Mykola Vasylenko ◽  
Serhii Kukharenko
Keyword(s):  
Systematic Approach ◽  
New Technologies ◽  
Member States ◽  
Eu Member States ◽  
Eu Legislation ◽  
Regulatory Instruments ◽  
New Challenges ◽  
Ict Development ◽  
The Impact ◽  
The Eu

The article deals with the issues of establishing cybersecurity in the EU and its member-states at the legislative level as viewed from the point of a systematic approach. The authors identified problematic aspects of improving cybersecurity quality and conditions. They analyzed the impact of the EU member states legislation on cy-bersecurity. The article as well considers the process of ICT development and pre-sents the ways of creating new challenges by means of new technologies. Key words: cybersecurity, cyber resilience, regulatory instruments, EU legislation, innovations.

scholarly journals IMPACT OF HUMAN CAPITAL DEVELOPMENT ON PRODUCTIVITY GROWTH IN EU MEMBER STATES

2018 ◽  
Vol 16 (0) ◽  
pp. 1-12 ◽  
Author(s):  
Alma Mačiulytė-Šniukienė ◽  
Kristina Matuzevičiūtė
Keyword(s):  
Human Capital ◽  
Fixed Effects ◽  
Panel Data Analysis ◽  
Labour Productivity ◽  
Ordinary Least Squares ◽  
Fixed Effects Model ◽  
Education Expenditure ◽  
Member States ◽  
Eu Member States ◽  
The Impact

In this research, we investigate the impact of human capital on labour productivity in European Union member states using panel data analysis. Results of the paper are estimated using the Pooled ordinary least squares (OLS) and Fixed effects model (FEM). The results show that human capital is positively significant in improving the growth of labour productivity in the EU. Our estimates also suggest that the impact occurs after three times lags in case of education expenditure.

scholarly journals Difference of application of VAT in EU member states during the supply of goods including installation

2008 ◽  
Vol 56 (3) ◽  
pp. 47-56
Author(s):  
Petr David ◽  
Danuše Nerudová
Keyword(s):  
Czech Republic ◽  
Member State ◽  
Scientific Work ◽  
The State ◽  
Member States ◽  
Standard Methods ◽  
Eu Countries ◽  
Eu Member States ◽  
The Eu

There still exist the differences in provision of VAT, in interpretation of VAT provisions and application of the rules in practice between the EU member states. Application of VAT during the supply of goods with installation to other EU member state, both during the existence of establishment in the state of customer and also without it, is considered to be one from the problematic field. Other discrepancies are created by inclusion of the sub suppliers, who can come from other EU member state or from the same state as customer, to this transaction. Questions of VAT application during the supply of goods with installation to other EU member state were processed by using standard methods of scientific work in the frame of five selected EU countries – Hungary, Poland, Romania, Slovakia and Czech Republic.

Sign in / Sign up

Export Citation Format

Share Document