scholarly journals The macroeconomic aspects of sport in Europe: a cross-country comparison

2020 ◽  
Vol 82 (2) ◽  
pp. 193-211
Author(s):  
Mariola Mamcarczyk ◽  
Magdalena Szyszko
Keyword(s):  
Statistical Data ◽  
Value Added ◽  
The European Union ◽  
Public Authorities ◽  
Member States ◽  
Household Spending ◽  
Eu Member States ◽  
Goods And Services ◽  
Economic Significance ◽  
Data Collections

In this paper we aim to investigate the importance of the sports sector of the economy for macrolevel performance in the European Union Member States. The problem that we address is worthy of research focus as sport is a dynamically  expanding and important sector of the economy. The increasing importance of sport in national economies cannot be fully analysed due to the lack of sufficient statistical data. In this paper, we provide a comparison of the Eurostat sports collections results and Sport Satellite Account-based examination of the contribution of sport to the GDP and value added. The analysis of statistical data is preceded by a description of the sports sector measurement. We establish that the contribution of sport is more remarkable for developed economies, however it has also been increasing over time in other EU Member States. This can be observed for employment, changes in enterprises’ statistics, and international trade. Household spending on sports goods and services also increases even if the Great Recession led to a downturn in sport consumption in some countries. The frequency and coherence of sports data collections related to its economic significance is not satisfactory. The issue needs to be given a higher priority by public authorities.

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 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 Long-Term Borrowing and Intergenerational Redistribution of Public Debt. The Case of Central and Eastern EU Member States

2015 ◽  
Vol 16 (1) ◽  
pp. 197-210
Author(s):  
Tomasz Uryszek
Keyword(s):  
Public Debt ◽  
Statistical Data ◽  
Future Generation ◽  
Main Theme ◽  
Public Authorities ◽  
Member States ◽  
Eu Member States ◽  
European Central ◽  
Intergenerational Redistribution

AbstractThe paper analyses the burden on the future generation resulting from the need to repay public debt in Central and Eastern EU Member States. The main theme is accompanied by the following research hypothesis: imbalance in public finances makes public authorities use long-term government securities more intensely. The hypothesis was verified based on the analysis of statistical data from Eurostat, European Central Bank and the OECD.

scholarly journals ASSESSMENT OF VALUE ADDED TAX REDUCTION POSSIBILITIES FOR SELECTED FOOD GROUPS IN LATVIA

2018 ◽  
Author(s):  
Aleksejs NIPERS ◽  
Irina PILVERE
Keyword(s):  
Central Government ◽  
Value Added ◽  
Tax Revenue ◽  
The European Union ◽  
Food Groups ◽  
Member States ◽  
Eu Member States ◽  
Fresh Vegetables ◽  
Negative Effect ◽  
The Government

Value-added taxes (VAT) are applied in the European Union (EU) Member States in accordance with Directive 2006/112/EC to limit distortions in competition in the common European market. Latvia is one of the five EU Member States where reduced VAT rates are not applied to food products, and the food is taxed at the standard rate of 21%. For this reason, food producer organisations discuss the introduction of a reduced VAT rate for selected fruits, berries, vegetables as well as potato grown in Latvia. The overall aim of the present research is to assess the effect of reduction of the VAT rate from 21 to 5% for selected food groups: fresh fruits, berries, vegetables and potato produced in Latvia. The research estimated a decrease in the price for the mentioned food groups, identified a potential increase in consumption and forecasted the effect of the VAT rate reduction on the amount of tax revenue collected by the central government. The research found that the reduction of the VAT rate from 21 to 5 % would result in a price decrease ranging from 1.9 to 3.5% for fruits, berries, vegetables and potato, the consumption of fresh fruits and berries would increase, on average, in the range of 1.2–2.3%, while the consumption of fresh vegetables would increase, on average, in the range of 1.2–2.1%, yet in a short-term the tax revenue paid to the government would decrease in the range of EUR 3.9–5.7 million. Nevertheless, in a medium-term, a significant positive effect on the producers of fruits, berries, vegetables and potato that operate legally in the agricultural industry could be expected, as the negative effect of the shadow economy decreases.

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.

scholarly journals E-commerce as a Consequence of Innovation and the Cause of New Innovations for SMEs: the Perspectives of Latvia and Lithuania

2020 ◽  
Vol 23 (3) ◽  
pp. 7-20
Author(s):  
Baiba Rivza ◽  
Maiga Kruzmetra ◽  
Peteris Rivža ◽  
Astrida Miceikiene ◽  
Alvydas Balezentis ◽  
...  
Keyword(s):  
New Technologies ◽  
Statistical Data ◽  
Small And Medium Enterprises ◽  
Positive Contribution ◽  
The European Union ◽  
Eu Member States ◽  
Goods And Services ◽  
Central Statistical ◽  
Medium Enterprises ◽  
Subjective View

The emergence of new technologies and the expansion of digitalisation have created an opportunity for e-commerce to develop. A supplier and a buyer of goods and services meet in the e-environment and solve their problem without direct contact, which is mutually beneficial. Accordingly, when it comes to globalisation, e-commerce, as a system, becomes an important topic of research in general, and, in particular, it is vital for small and medium enterprises (SMEs), since most enterprises in the European Union (EU) are SMEs. Latvia and Lithuania are EU Member States, and SMEs are dominant in these two Baltic States. The aim of the research is to identify and compare the opinions of producers/sellers and buyers on the positive contribution of e-commerce to date and the problems caused by e-commerce for both sides. The research employed data from Eurostat, OECD and the Central Statistical Bureau of Latvia as well as the authors’ own data from a survey (e-commerce users: suppliers (n=112) and buyers (n=138) of goods and services) conducted in Latvia and Lithuania. An analysis of the statistical data reveals the current objective position of e-commerce in both countries. The proportion of small and medium enterprises involved in this process is increasing. At the same time, the processing of the results of the e-commerce survey enables the authors to see a subjective view of this process, which includes both positive and negative features of both the buyers and the sellers. Identifying problems and comparing the situations in the two neighbouring countries opens the way to find e-commerce development directions and reduce the problems not only economically but also geographically and ethnically, as the objective data on e-commerce are not identical for Latvia and Lithuania, even though the data are positive and only slightly different.

Implementation of the Principles of Good Governance on the National Level

2019 ◽  
pp. 185-199
Author(s):  
Henk Addink
Keyword(s):  
Good Governance ◽  
National Level ◽  
The European Union ◽  
Cultural Economic ◽  
Public Authorities ◽  
Member States ◽  
The Public ◽  
Eu Member States ◽  
The Eu ◽  
The Ideal

In ‘Good governance in the EU member states’ we investigated the interpretations and implementation of good governance and its principles in the EU member states, taking into account the different functions of government bodies. Good governance implementation is of growing importance on a national level in the fulfilment of public tasks by the public authorities, but also in relation to private institutions, when fulfilling tasks that are in the public interest. The common interest is related to a society’s underlying public values and it is directly linked to the concept of good governance. Good governance has a dual nature: the factual and the ideal. The factual dimension is represented by the realisation of good governance as an administrative fact and the ideal dimension in the element of conceptual (moral) correctness. Once conceptual correctness is acknowledged as a necessary element, the picture fundamentally changes: a non-positivist concept of good governance evolves. Good governance promotes cultural, economic, and social dynamics coherently within a society and in concrete situations. Good governance is the backbone of any modern European state. Also, some studies about good governance in states outside the European Union. Of course, there are important differences between and within continents; nevertheless, we can take a similar approach to other states in Africa, America and Australia. One of the new elements is also the attention to the issue of integrity in relation to the concept of good governance. We will present more clearly the concept of good governance in its concrete sense inside and outside Europe. We found good governance norms specified in legislation, policy documents, and decisions of courts and other controlling institutions like the ombudsmen and the courts of audit. A special point of attention is the link—in both theory and practice—between good governance and integrity.

Contradictions and problems of harmonization of value added tax rates in the EU

2021 ◽  
Vol 2021 (3) ◽  
pp. 23-45
Author(s):  
Alla SOKOLOVSKA ◽  
Keyword(s):  
Modern Science ◽  
Value Added ◽  
Tax Rates ◽  
Minimum Level ◽  
Member States ◽  
Eu Member States ◽  
Goods And Services ◽  
Harmonization Process ◽  
Reduced Rate ◽  
The Eu

Despite the fact that today VAT is considered the most harmonized tax, the process of approximation of its various elements occurs at different pace and with different efficiency. Some of the most problematic in this context are such elements of the tax as rates and benefits. The purpose of this article is to analyze the contradictory process of harmonization of standard and preferential tax rates, the current level and prospects of their approximation. In the article the evolution of the harmonization process of standard and reduced VAT rates in the EU and the current state of their approximation is analyzed. It has been established that currently the structure of preferential tax rates is the least harmonized. Countries vary both by their number and size, with five EU countries continuing to use a third preferential rate below its minimum level determined by the directive, while a country like Luxembourg imposes a 3% rate on 14 categories of goods and services. The scope of application of preferential rates also differs significantly in different countries. If in Bulgaria only the supply of hotel accommodation services is taxed at a reduced rate, in many member states – 16-18 categories of goods and services. The analysis has shown that the most harmonized are the standard VAT rates of the EU member states, and the degree of their harmonization is characterized by a tendency to increase, as evidenced by the decrease in their coefficient of variation during 1994-2020. It was determined that their convergence took place under the influence of two processes – the introduction of the minimum level of the standard rate by the integration law norms and the natural convergence of these rates, which resulted in finding solutions to common problems for most Member States related to overcoming global economic crises and ensuring sustainable economic growth, one of the tax instruments which modern science considers is the transfer of the tax burden from income to consumption, which encourages an increase in standard VAT rates in countries with their initially low levels. It is concluded that in the future, providing more freedom for Member States to set VAT rates will be linked to the introduction of a definitive VAT system, which provides tax collection according to the principle of the country of destination and imposes less requirements on the harmonization of its rates.

scholarly journals Ukraine and the European Union Industry: Comparative Statistical Analysis of Structural Advantages

2017 ◽  
pp. 22-30
Author(s):  
S. О. Ishchuk ◽  
L. Yo. Sozanskyy
Keyword(s):  
European Union ◽  
Value Added ◽  
Industrial Sector ◽  
The European Union ◽  
Member States ◽  
Domestic Industry ◽  
Eu Member States ◽  
Gross Value Added ◽  
Comparative Statistical Analysis ◽  
The Eu

The signing of the Association Agreement between Ukraine and the European Union (EU) raised the need to increase the competitiveness of domestic industry producers to the level of the EU member states. The choice of ways to improve the domestic industrial sector should be based on the results of relevant analytical assessments. The purpose of the article is to conduct a comparative statistical analysis of key structural indicators of the industry in Ukraine and EU member states by type of industrial activity. In order to achieve this goal, a methodological approach has been developed that allows for system evaluation of industry pattern and its internal and external efficiency. Using these tools, a comparative analysis of structural advantages of the industry in Ukraine and the EU member states is conducted by share of industry in output, gross value added and exports, and by efficiency measured by share of gross value added in industry output. Similar calculations are made for all types of industrial activities. The results of the analysis show that Ukraine, in spite of heavy industrial potential and significant natural and human resources, in the period of analysis (2012-2015) had only 19th position among the EU member states by industrial output and the 20th position by value added in industry The pattern of the Ukrainian industry is typical for countries with economy based on primary commodities. The key problem faced by the Ukrainian industry is its low efficiency: the 28th position by share of value added in output. The above confirms that the cost structure of industrial products is dominated by material and energy components. This signals the need for further restructuring of the industrial sector in Ukraine. Optimization of the domestic industry structure has to cover all industrial sectors and subsectors. A key optimization criterion has to be the socioeconomic efficiency enhancement, which can be achieved through increasing and restructuring the gross value added, with particular emphasis on the share of gross operating profit, mixed income.

Social and Economic Problems of EC Countries in the Initial Pandemic Period

2021 ◽  
Vol 65 (3) ◽  
pp. 52-59
Author(s):  
A. Egorov ◽  
A. Petrovskiy
Keyword(s):  
Service Sector ◽  
Initial Period ◽  
The European Union ◽  
Member States ◽  
Economic Problems ◽  
Eu Countries ◽  
Eu Member States ◽  
Goods And Services ◽  
State Of Affairs ◽  
The Eu

The article is devoted to the analysis of key social and economic problems in the EU countries during the initial period of the pandemic. Forced isolation amid the spread of the coronavirus contributed to the growth of domestic and domestic violence, manifestations of racism and xenophobia in the EU. Social discrimination manifested itself in the restriction of access to goods and services for people with Asian appearance. A negative factor was the statements of certain right-wing politicians, as well as a number of media outlets. The member states of the European Union sought to carry out proactive communication with the population of their countries, convincing the latter to use exclusively official information about the situation with the COVID 19 virus and taking steps to ensure the widespread presence of the opinion of the governance in the media and on the Internet. Due to the extraordinary circumstances, EU member states have resumed controls at their internal borders in an effort to ensure the safety of their citizens. Despite assurances from the European Commission that the restrictions would not affect the interests of the EU population and third-country nationals, in March 2020, tangible obstacles arose in the way of realizing the fundamental right to free movement. The first steps were taken to support the sectors of the economy and the employment market in the initial phase of the pandemic. Particular attention was paid to the state of affairs in the most vulnerable service sector. The employment market experienced serious shocks, which was reflected in the growth of unemployment in the EU countries. The measures taken by the authorities of the member states, in general, met the interests of workers, but encountered difficulties in the course of implementation.

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