scholarly journals Local Tax Competition in Poland?

2016 ◽  
Vol 20 (3) ◽  
pp. 37-43 ◽  
Author(s):  
Paweł Swianiewicz ◽  
Julita Łukomska

Abstract The concept of tax competition has been successfully applied in an analysis conducted in several European countries, but so far it has not been systematically tested either in Poland or in other countries of Central and Eastern Europe. There are two types of competition discussed in the article: classic competition for mobile tax base and ‘yardstick competition’, in which local politicians compete for political capital being related to the comparison of tax rates with neighbouring municipalities. It is expected that in Poland the ‘yardstick competition’ is more important from the classic competition for the mobile tax base.

e-Finanse ◽  
2017 ◽  
Vol 12 (4) ◽  
pp. 20-32
Author(s):  
Grzegorz Golebiowski ◽  
Piotr Szczepankowski ◽  
Dorota Wisniewska

Abstract The article examines the impact of financialization on income inequality between 2004 and 2013, through a panel analysis of seven European countries. Moreover, it attempts to examine differences in the perception of the phenomenon between the selected European countries belonging to the G-7 and countries from Central and Eastern Europe. The results demonstrate the existence of individual effects, which means that the level of inequality under examination is influenced predominantly by country-specific factors. The most significant correlation is noticeable between the level of unemployment and the degree of income inequality. An increase in unemployment is accompanied by a rise in the disproportions in the level of income that individual citizens have at their disposal whereas a decrease in the unemployment level contributes to an improvement of the GINI coefficient. Simultaneously, the results confirm the existence of significant correlations between the level of the GINI coefficient and such financialization indicators as the share of employment in finance in total employment and the contribution of the financial sector to total value added creation. The most prominent dependency was discovered when a constructed synthetic indicator was adopted as an indicator of financialization. At the same time, analysis of the synthetic country financialization indicator points to a conclusion that the level of financialization is higher in European countries belonging to the G-7 (especially Great Britain) than in countries from Central and Eastern Europe.


2016 ◽  
Vol 3 (1) ◽  
pp. 82-89
Author(s):  
Vitaliy Bondarchuk ◽  
Alina Raboshuk ◽  
Svitlana Shypina

The paper is aimed at the study of the effects of world financial crisis of 2007-2008 on the strategies of the multinational corporations operating in Central and Eastern Europe. The economic downturn has abruptly halted the successful economic growth of the Central and Eastern European countries in the years preceding the crisis. In this connection, the question arises whether these structural changes in the economy will lead to reevaluation of expansion strategy by the foreign multinational corporations in Central and Eastern Europe. t has been established that in the post-crisis period the middle and top managers have a tendency towards paying more attention to the state competitiveness, the quality of the state institutions, and its political leadership. Moreover, movement of production facilities and logistics systems from Western Europe to the Eastern and Central European countries will be continued, due to cheaper resources and loyal conditions of access to them.


Author(s):  
Long Jing

The Covid-19 pandemic has given rise to an array of problems in cooperation between China and Central and Eastern European Countries. Some items on the cooperation agenda have been delayed and people-to-people exchanges have come to a halt. The pandemic, notwithstanding, is a testament to the value and resilience of the “[Formula: see text]” framework and has presented an opportunity for both sides to identify new areas for future collaboration. In a post-pandemic world, China and Central and Eastern European countries will not only have to address the shortfalls and drawbacks in the current cooperation mechanism, but also firmly work together to deal with new challenges arising from the pandemic.


2004 ◽  
Vol 5 (3) ◽  
pp. 165-171 ◽  
Author(s):  
Borisas Melnikas

The present state of university and professional education in Lithuania and major problems of its development are outlined. The possibilities of upgrading university and professional studies are evaluated, taking into account the processes associated with the integration of Lithuania into the European Union. In addition, the prospects of education development are analyzed in the context of transitions characteristic of the states of Central and Eastern Europe.


2020 ◽  
Author(s):  
Agata Skrzat-Klapaczyńska ◽  
Kerstin Kase ◽  
Anna Vassilenko ◽  
Arjan Harxhi ◽  
Botond Lakatos ◽  
...  

Abstract Background: A novel coronavirus (SARS-CoV-2) causing coronavirus disease (COVID-19) was detected at the end of 2019 in China. There are many COVID-19 studies in progress however, little is known about the course of COVID-19 in people living with HIV (PLWH). The aim of our study was to describe epidemiology and clinical characteristics of PLWH diagnosed with COVID-19 reported form Central and Eastern European Countries.Methods: On-line survey was sent to Euroguidelines in Central and Eastern Europe (ECEE) Network Group. Analysis included all confirmed COVID-19 cases between March 11 and June 26 2020 among PLWH in 12 countries: Albania, Belarus, Bosnia and Herzegovina, Bulgaria, Czech Republic, Estonia, Hungary, Lithuania, Poland , Romania, Russia, and Serbia.Results: In total 34 cases were reported. The mean age of those patients was 42.7 years (IQR=35.8-48.5) and most of the patients were male (70.6% vs 29.4%). The mean CD4+ T-cell count prior COVID-19 diagnosis was 558 cells/mm3 (IQR=312-719) and HIV RNA viral load (VL) was undetectable in 18 of 34 (53%) cases, the data about most recent HIV RNA VL was not available in three cases (8,8%). Comorbidities were observed in 19 (55.9%) patients, mostly cardiovascular disease (27,8%), and in 10 (29.4%) patients had coinfection, mostly chronic hepatitis C (87.5%). The clinical course of COVID-19 was asymptomatic in 4 (12%) cases, mild disease without hospitalization was reported in 11 (32%) cases. Stable patients with respiratory and/or systemic symptoms have been documented in 14 (41%) cases; 5 (15%) patients were clinically unstable with respiratory failure. Full recovery was reported in 31 (91%) cases, two patients died. In one case the data was not available.Conclusion: This study from 12 countries in Central and Eastern Europe region indicates no alarming signals of increased morbidity or mortality from COVID-19 among HIV-positive persons there is a need for further research.


Author(s):  
Danuše Nerudová

The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax competition as well. Single compulsory harmonized tax base in connection with prevailing tax competition in the area of tax rates is the suggested solution in the scope of direct taxation. As the solution in the area of indirect taxation could serve the introduction of “principle of origin”. This would cause remarkable administrative costs decrease not only for economic subjects but for tax authorities as well.


2021 ◽  
Vol 5 (4) ◽  
pp. 207-214
Author(s):  
Yana Leksyutina

In recent years, the media and expert discourse have widely spread perceptions of China’s dynamic expansion of its economic presence in Central and Eastern Europe and the accompanying increase in Beijing’s political influence on the countries of the region. This perception is strongly encouraged by the position of certain Western European countries and the EU bureaucracy, which view China as an actor that undermines European solidarity and spreads illiberal values and business practices. The purpose of this article is to assess the real scale of China’s economic presence in Eastern Europe, based on an analysis of official statistics, and to determine the extent to which it converts into Beijing’s political influence over the countries of the region.


2019 ◽  
pp. 108-128
Author(s):  
Mitchell A. Orenstein

While many thought that the eleven Central and Eastern European countries that exited communism and joined the European Union in the 2000s had made an irrevocable “civilizational choice,” Russia has sought to extend its influence into this unexpected new battleground. Though Russia has fewer tools of influence than in the lands in between, it has used energy politics, disinformation, support for extremist parties, business relations, and a variety of covert methods to cause Central and Eastern European governments and politicians to re-evaluate their allegiances. Central and Eastern European countries have experienced growing extremism, increasing polarization, and the rise of cynical power brokers who wish to accommodate Moscow, while also benefiting from EU ties and funds. Political leaders such as Viktor Orbán of Hungary have blazed this path, making gas and energy deals with Russia while undermining democratic politics at home and challenging the European Union from within.


2018 ◽  
Vol 18 (2) ◽  
pp. 31-48
Author(s):  
Renata Małkowska

This paper analyses the interdependencies between state debt and the volume of the public sector’s expenditure, focusing particularly on pro-social spending. These phenomena have been studied in relative values (versus GDP) and in absolute values (per capita). This served as the grounds for an attempt to identify general directions of the public finance policies followed by countries in the Central and Eastern Europe and in selected highly developed countries.


2020 ◽  
Vol 56 (2) ◽  
pp. 159-175
Author(s):  
Piotr Maszczyk

AbstractThis article analyzes the institutional architecture and the level of similarity between the social protection system in 11 new EU member states from Central and Eastern Europe and chosen Western European countries, representing four different models of capitalism identified by Amable. In the selected institutional area, a comparative analysis was performed, and based on it, similarity hexagons were created. They serve the purpose of comparing Central and Eastern European (CEE) countries with Western European countries of reference. The dynamic approach adopted in this study—two different time periods were compared—allows an analysis of path dependence and the evolution of institutional architecture over time. The analysis indicates that in 2014, in the area of social protection, almost all CEE countries, apart from Latvia and Romania, were most comparable to the Continental model of capitalism represented by Germany. Nevertheless, the variety of results for the individual variables (especially input and output variables) and substantial changes between 2005 and 2014 also show that the model of capitalism prevailing in Central and Eastern Europe in the area of the social protection system is evolving constantly at a very fast pace and thus currently may be called a hybrid or even patchwork capitalism.


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