scholarly journals Selected Reliable Indicators of Sustainable Land Management (SLM) in the European Union

2017 ◽  
Vol 6 (2) ◽  
pp. 46-49
Author(s):  
Zsuzsanna Tóth-Naár ◽  
Tamás Antal Naár ◽  
Ádám Pál Sőreg ◽  
Sergey Vinogradov
Keyword(s):  
European Union ◽  
Agricultural Sector ◽  
Value Added ◽  
External Input ◽  
The European Union ◽  
Farming Practices ◽  
Land Productivity ◽  
Sustainable Land Management ◽  
Input Use ◽  
Definition Of

Abstract The concept of sustainability and the feasibility options have been discussed in specialized literature sources for about three decades only. Sustainable development has several definitions; it is defined both in narrow and wider sense. The definition of sustainability is regarded inevitable because the sustainability of agriculture can be interpreted only within this fixed conceptual framework. Our study primarily deals with issues of sustainability in farming practices being specific to countries and regions of the European Union. In frames of the current research we provide the analysis of the ability to produce value added within agricultural sector, the intensity of farming, the non-renewable external input use, farm structure as well as the European-level relations being directed towards the preservation of land productivity.

scholarly journals A Package for SMEs. A Second Step Towards a Definitive VAT System in Order to Strengthen the Tax Compliance of the Taxpayer

2020 ◽  
Vol 15 (2) ◽  
pp. 118-132
Author(s):  
Ghiur Rodica ◽  
Mihailescu Todor Silvia Paula ◽  
Brezeanu Petre ◽  
Dumiter Florin Cornel ◽  
Mariana Vizoli
Keyword(s):  
European Union ◽  
European Commission ◽  
Correlation Coefficients ◽  
Tax Compliance ◽  
Value Added ◽  
Statistical Correlation ◽  
Added Value ◽  
General Definition ◽  
The European Union ◽  
Definition Of

AbstractIn this study we reveal the measures taken by the Council of the European Union in the field of VAT to support SMEs and the reasons that led the Council of the European Union to take these decisions. It is also indicated the general definition of SMEs in European law as it has been taken up by various other authors, as well as the supportive behavior of SMEs that the European Commission has always had. On the other hand, we carried out a study that included variables defining SMEs in three fields of activity from four countries, located territorially in different areas of the European Union and we identified, using statistical correlation, different coefficients of correlation between the value added the number of SMEs, the number of people employed by SMEs, their turnover in that field of activity. The correlation coefficients that indicated a strong / moderate linearity link indicated that the measures taken by the European Union, through the Council and the European Commission, are welcome as the added value in many areas of activity shows a strong correlation with the number of taxable persons, the number employees of those taxable persons and their turnover.

scholarly journals VAT application in travel services pursuant to the Czech and EU legislations and a proposal for amendments in the Czech value-added tax law

2010 ◽  
Vol 58 (6) ◽  
pp. 345-354 ◽  
Author(s):  
Milena Otavová ◽  
Veronika Sobotková
Keyword(s):  
European Union ◽  
Value Added ◽  
Tax Law ◽  
The European Union ◽  
Value Added Tax ◽  
Common System ◽  
Eu Directive ◽  
Council Directive ◽  
Travel Services ◽  
Definition Of

The domain of value-added tax has been already fully harmonized. Its regulation dwells on the Council Directive 2006/112/EC on the common system of value-added tax, and all member countries of the European Union are obliged to provide for the implementation of this Directive into their national legislations similarly as the Czech Republic, which entered the European Union on 1 May 2004. The Act no. 235/2004 Coll. on the value-added tax as amended (hereinafter „value-added tax law“) should be therefore in line with the Directive. In reality however, some issues in the VAT law have not been fully harmonized yet. One of these issues is for example the application of a special routine for travel services according to §89 of the VAT law, which is in essential contradiction with the Directive in question, the controversial point being definition of the person of customer whom the Directive understands in a different way than the VAT law. Thus, the characterization of the problem based on the Czech and EU legislations with respect to jurisdiction of the Court of Justice of the European Community forms a framework of the paper. Based on a comparative analysis of the application of special and ordinary routines in providing travel services to the customer by the taxpayer, tax incidence in his assessment base is determined. At the same time, the paper also includes a proposal for the change of the definition of customer in the VAT law so that the application of the given routine is fully in line with the EU Directive.

scholarly journals Employment and Gross Value Added in Agriculture Versus Other Sectors of the European Union Economy

2020 ◽  
Vol 12 (14) ◽  
pp. 5518 ◽  
Author(s):  
Włodzimierz Kołodziejczak
Keyword(s):  
European Union ◽  
Rural Areas ◽  
Structural Adjustment ◽  
Agricultural Sector ◽  
Labour Force ◽  
Correlation Coefficients ◽  
Value Added ◽  
The European Union ◽  
Financial Transfers ◽  
Gross Value Added

The aim of the paper is to recognize the level of employment and gross value added (GVA) in agriculture in relation to the other sectors of the European Union economy. The following research tasks were formulated: analysis of employment levels and GVA in the sectors of economy in 2000 and 2018 as well as the relationship between employment and GVA, assessment of GVA per 1 person employed in the investigated sectors and its changes in the analysed years, and assessment of the scale of surplus employment in agriculture assuming that GVA per 1 person employed in this sector would be equal to the average level reached in the industry and the services sectors. Comparative analysis and the deduction method were used in the study. Correlation coefficients between the level of employment in individual sectors and GVA per 1 person employed in the time series covering the years 2000–2008 were also calculated. A new measure of the “goal” of employment reduction in agriculture has been proposed, related to the measurement of the distance between agriculture and other sectors in terms of GVA generated per 1 employed—the Excess Employment Rate In The Agricultural Sector (EERAS). The research was based on EUROSTAT data from the years of 2000 and 2018. The process of changes in the sectoral structure of employment will probably be determined by the growth rate of demand for services, structural adjustment referring to matching the characteristics of the agricultural population to the demand for labour force in the services sector and the pace of structural transformations in rural areas. Rationalisation of employment levels in agriculture promotes improvement of its economic and social sustainability. Instruments based on financial transfers from nonagricultural sectors to agriculture should play a secondary role, since they are a burden to more efficient sectors, and in the long term, they may hinder reduction of employment in agriculture. However, due to the inevitable differences in productivity observed between agriculture and the nonagricultural sectors, at a technologically, economically, ecologically and socially justified level of employment in agriculture, transfers of the surplus generated in the secondary and tertiary sectors need at least to reduce, if not eliminate, economic consequences of these differences.

scholarly journals The Evolution of Agricultural Employment in Greece

2021 ◽  
pp. 95-103
Author(s):  
Ch. D. Paschalidis ◽  
D. P. Petropoulos ◽  
S. S Sotiropoulos ◽  
D. Ch. Paschalidis ◽  
Ch. N. Christodoulou ◽  
...  
Keyword(s):  
European Union ◽  
Rural Population ◽  
Agricultural Sector ◽  
Value Added ◽  
Large Percentage ◽  
The European Union ◽  
Structural Problems ◽  
Agricultural Employment ◽  
Greek Economy ◽  
The Eu

Abstract Agriculture is considered one of the most important economic sectors in the European Union as it accounts for a large percentage (about 44%) of the EU budget, but also due to the fact that a large part of its population and areas are affected by agricultural activities. In Greece, the agricultural sector is the main district of the economy with an irreplaceable and crucial role as an important employer for a large workforce, thus ensuring social cohesion and regional development. Following Greece's accession to the EU, Greek agriculture is defined by the rules of European agriculture through the Common Agricultural Policy (CAP). In general, the role of agriculture in Greece is proved by the fact that it occupies a large percentage of its land (about 30%) and employs 82% of rural population compared to 43% of urban population. Rural population in Greece is higher than that of the rest EU member states. The agricultural sector contributes to the country's GDP directly about 4% of the gross value added of the Greek economy and despite the problems it faces, it has demonstrated relative resilience to adverse economic conditions of recent years. In the present work, statistics concerning the agricultural employment in Greece are given and the main structural problems of Greek Agriculture are mentioned. In terms of agricultural employment, the absolute number of people has decreased significantly over time. The ratio employees in agricultural sector to the total number of employees decreased from 24% in 1989 to 15.2% in 2000 and 10.6% in 2017 but still remains significantly higher than the average of 4.4 % in 2017 in the European Union. Thus, in 2017 in Greece, 453,440 thousand people worked in agriculture. In connection with the outbreak of the Coronavirus Pandemic, especially in Greece, it was found that there is a lack of labor in the countryside and that the orientation of the economy should be directed to the agricultural sector to avoid possible food shortages and most importantly that this sector may lead to the stabilization of the Greek economy. Keywords: Agricultural holdings, People employed.

scholarly journals Selected problems of value added tax application in the agricultural sector of the European Union internal market

2008 ◽  
Vol 54 (No. 1) ◽  
pp. 1-11 ◽  
Author(s):  
P. David ◽  
D. Nerudová
Keyword(s):  
European Union ◽  
Agricultural Sector ◽  
Slovak Republic ◽  
Value Added ◽  
Practical Experience ◽  
The European Union ◽  
Value Added Tax ◽  
Tax Neutrality ◽  
Critical Areas ◽  
European Union Member States

Tax harmonization in the European Union has the greatest development in the field of value added taxation, but differences still can be found. Those differences influence not only the farming business. The paper is aimed on five European Union member states – Czech Republic, Poland, Romania, Slovak Republic and Hungary. Based on the European Union regulations in the field of value added tax and the practical experience during its application, it is possible to identify the critical areas and to contribute to its correction and to provide the value added tax neutrality and efficiency on the European Union territory.

scholarly journals Are Slovak farms financially healthier as a result of the Common Agricultural Policy of the European Union?

2021 ◽  
Vol 129 ◽  
pp. 09002
Author(s):  
Tatiana Bencová ◽  
Andrea Boháčiková ◽  
Marián Tóth ◽  
Diana Pindešová
Keyword(s):  
European Union ◽  
Agricultural Policy ◽  
Common Agricultural Policy ◽  
Agricultural Sector ◽  
Prediction Models ◽  
Value Added ◽  
The European Union ◽  
Financial Health ◽  
The Common ◽  
The Impact

Research background: The main goal of the Common Agricultural Policy (CAP) is to support farmers and improve their productivity. Agriculture is a specific sector of the economy, characterized by income support for farmers to ensure the availability of quality food. However, the question remains whether Slovak farms are financially healthy under the influence of the reformed CAP of European Union (EU)? Purpose of the article: The main goal of the article is to evaluate the financial health of Slovak farms using selected prediction techniques pointing to the impact of the CAP of EU. Methods: We have used data obtained from the financial statements of Slovak farms in the years 2009-2020. The financial health of farms will be assessed using selected generally constructed models of multivariate discriminatory analysis (Altman Z-score, IN 05, Creditworthiness Index, Taffler model), but also prediction models that have been specially constructed for the Slovak agricultural sector, such as G-index and CH-index. To detect the statistical differences between the years 2009-2013 and 2014-2020 in the value of prediction models of farms were used statistical t-tests of conformity in the surveyed sample. Findings & Value added: The results can be evaluated on two levels. The first of them is a look at the analysis of the financial health of Slovak farms in the context of the interpretation of the regulations of the Common Agricultural Policy of EU. The second output is an evaluation of the financial health of farms in the selected time period.

scholarly journals Rozwój sektora rolnego w Polsce i krajach Unii Europejskiej

2018 ◽  
Vol 18(33) (1) ◽  
pp. 275-286
Author(s):  
Agata Szczukocka
Keyword(s):  
European Union ◽  
Economic Development ◽  
Agricultural Sector ◽  
Value Added ◽  
Point Of View ◽  
The European Union ◽  
European Union Countries ◽  
Socio Economic Development ◽  
Major Producer

The role and importance of the agricultural sector is changing in the process of socio-economic development. Despite the ongoing changes, agriculture in Poland is still an important sector of the economy, and Poland is a major producer of food. The article attempts to assess the development of the agricultural sector in Poland, by voivodships and in comparison with European Union countries, using economic indicators. An analysis of the dynamics of changes in the level of employment and gross value added in terms of three sectors was carried out. Application to the synthetic measure of development made it possible to assess individual voivodships and EU countries from the point of view of the development of the agricultural sector. The research has shown that in recent years the role of the agricultural sector in Poland and European Union countries has decreased. In addition, there was a large variation in the development of agriculture in the system of provinces and in the countries of the European Union.

scholarly journals AGRICULTURE OF UKRAINE UNDER THE JOINT POLICY OF THE EUROPEAN UNION

2019 ◽  
Vol 5 (3) ◽  
pp. 178 ◽  
Author(s):  
Svitlana Rogach ◽  
Larysa Vdovenko ◽  
Oleh Polishchuk
Keyword(s):  
European Union ◽  
Interest Rates ◽  
Financial Support ◽  
Agricultural Sector ◽  
Value Added ◽  
Product Cycle ◽  
The European Union ◽  
State Support ◽  
Full Member ◽  
Livestock Sector

The purpose of this article is to study the experience of financial support of agriculture in the European Union in order to adapt it to the agricultural conditions of Ukraine. A decisive feature of European financial support to agriculture is the attitude towards it as one of the factors of development of the financial system of the European Union. Under the conditions when Ukraine tries to become a full member of the European Union, the author has proved that the modern system of financial support of agriculture in Ukraine is on the vector of formation and adaptation, therefore, the substantiation of theoretical and methodological principles and the development of practical recommendations for the improvement of existing and the introduction of progressive, recommended world practice levers and regulatory mechanisms become a determining factor in their further development. Methodology. In Ukraine, 2017 should only be expected to improve traditional forms of financial support. Among the positive points is the reduction of interest rates in UAH up to 15%, but with the preservation of monetary stability, one should not expect an increase in terms of lending, in the top, there will be loans up to one year, that is, within the product cycle. Results. Ukraine is trying to take over the experience of various European countries in relation to agriculture. It relies on the experience of Germany, France, Great Britain. Practical implications. The Government and the Ministry of Agrarian Policy and Food in the Budget for 2017 presented a state support reform that creates conditions for the development of small farms and stimulates the production of value-added products, and the main principles of state support should be targeting and transparency. Value/originality. In 2017, in support of the development of the livestock sector at the expense of the general fund of the state budget under the budget program “State Support of Livestock Sector”, expenditures are provided to ensure stabilization of livestock, increase its number, and stabilize production. In general, support for the agrarian sector is formal and insignificantly affecting the development of the agricultural sector, as a result of the economic and agricultural development vector declared in the 2017 Budget, in the light of economic instability, rising inflation and uncertainty.

E-health developments in the system of health services in Hungary and the European Union

2014 ◽  
Vol 155 (21) ◽  
pp. 822-827
Author(s):  
Ágnes Váradi
Keyword(s):  
Health Care ◽  
European Union ◽  
Public Discourse ◽  
Action Plan ◽  
Fundamental Rights ◽  
Public Health Care ◽  
The European Union ◽  
Contemporary Issue ◽  
Definition Of ◽  
Basic Features

The question of electronic solutions in public health care has become a contemporary issue at the European Union level since the action plan of the Commission on the e-health developments of the period between 2012 and 2020 has been published. In Hungary this issue has been placed into the centre of attention after a draft on modifications of regulations in health-care has been released for public discourse, which – if accepted – would lay down the basics of an electronic heath-service system. The aim of this paper is to review the basic features of e-health solutions in Hungary and the European Union with the help of the most important pieces of legislation, documents of the European Union institutions and sources from secondary literature. When examining the definition of the basic goals and instruments of the development, differences between the European Union and national approaches can be detected. Examination of recent developmental programs and existing models seem to reveal difficulties in creating interoperability and financing such projects. Finally, the review is completed by the aspects of jurisdiction and fundamental rights. It is concluded that these issues are mandatory to delineate the legislative, economic and technological framework for the development of the e-health systems. Orv. Hetil., 2014, 155(21), 822–827.

Integracja w dezintegracji i dezintegracja w integracji: determinanty mechanizmów integracyjnych w Unii Europejskiej

2018 ◽  
pp. 10-37
Author(s):  
Barbara Curyło
Keyword(s):  
European Union ◽  
The European Union ◽  
Top Down ◽  
Modus Operandi ◽  
Bottom Up ◽  
Differentiated Integration ◽  
Integration Mechanisms ◽  
Strategic Issue ◽  
Definition Of ◽  
The Eu

In the discussion on the future of the EU, the topic of differentiated integration has become a strategic issue, with different variants beginning to appear as modus operandi of the European Union, which has become a subject of controversy among Member States. Significantly, the debate on differentiated integration began to be accompanied by reflections on disintegration. This article attempts to define disintegration on the assumption that it should be defined through the prism of integration, and that such a defining process can not be limited to concluding a one-way contrast between disintegration versus integration and vice versa. This is due to the assumption that the European Union is a dichotomous construct in which integration and disintegration mutually exclude and complement each other. This dichotomy is most evident in the definition of integration and disintegration through the prism of Europeanisation top-down and bottom-up processes that generate, reveal, visualize, stimulate integration mechanisms what allows to diagnose their determinants.

Sign in / Sign up

Export Citation Format

Share Document