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.

Migration, Social Protection, and the (Re)Production of Inequalities in the European Union

2018 ◽  
pp. 134-153
Author(s):  
Thomas Faist
Keyword(s):  
European Union ◽  
Social Protection ◽  
Social Space ◽  
Individual Member ◽  
The European Union ◽  
Member States ◽  
Cross Border ◽  
High Degree ◽  
Transnational Social Space ◽  
The Eu

Europe, and the European Union in particular, can be conceived as a transnational social space with a high degree of transactions across borders of member states. The question is how efforts to provide social protection for cross-border migrants in the EU reinforce existing inequalities (e.g. between regions or within households), and lead to new types of inequalities (e.g. stratification of labour markets). Social protection in the EU falls predominantly under the purview of individual member states; hence, frictions between different state-operated protection systems and social protection in small groups are particularly apparent in the case of cross-border flows of people and resources. Chapter 5 examines in detail the general social mechanisms operative in cross-border forms of social protection, in particular, exclusion, opportunity hoarding, hierarchization, and exploitation, and also more concrete mechanisms which need to be constructed bottom-up.

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 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 The ratio of national and supranational levels of foreign policy formation of the European Union

2020 ◽  
Vol 23 (10) ◽  
pp. 58-67
Author(s):  
Melissa Erhiun
Keyword(s):  
Foreign Policy ◽  
Policy Formation ◽  
Individual Member ◽  
The European Union ◽  
Member States ◽  
Eu Policy ◽  
Eu Member States ◽  
Advantages And Disadvantages ◽  
Supranational Level ◽  
The Eu

The relevance of the topic has been summed up by the migratory crisis, the emergence of recent conflicts and the occasional instability near the cordons of the EU, as a result, he is forced to strengthen supranational governance in various fields. One of such areas is foreign policy, which in the context of changing the nature of security interactions plays an important role in the process of European integration. The object of the study is the EU as an international actor in the process of its formation and development. The subject is the foreign policy dimension of the EU's functioning, its conceptual, institutional and instrumental aspects.The aim of the article was to consider a number of approaches with different emphases in the interpretation of the European Union's foreign policy, definitions of "sovereignty" and "supranationality", the difference between normative and implementing supranationalism, the historical attitude of member states to the full preservation or delegation of sovereignty. in the formation of EU policy, the creation of new authorities and positions in the process of EU formation in the context and the factors influencing member states on the formation of common EU policy and determine the attitude of member states to the supranational level of governance, advantages and disadvantages for them.Conclusions. Member states are ambivalent about deeper integration in foreign policy. On the one hand, foreign policy cooperation can serve as a tool that allows Member States to pursue their national interests more effectively. However, in the absence of leadership in the EU, the supranational level can become an instrument of regulatory justification for projecting the priorities of individual member states on other members of the union. At the same time, the possibilities of its use remain limited due to serious differences in the strategic culture of the EU member states.

scholarly journals TRANSFORMING THE EUROPEAN ENERGY SYSTEM: MEMBER STATES' PROSPECTS WITHIN THE EU FRAMEWORK

2013 ◽  
Vol 04 (supp01) ◽  
pp. 1340005 ◽  
Author(s):  
BRIGITTE KNOPF ◽  
BJØRN BAKKEN ◽  
SAMUEL CARRARA ◽  
AMIT KANUDIA ◽  
ILKKA KEPPO ◽  
...  
Keyword(s):  
Large Scale ◽  
Model Comparison ◽  
Energy System ◽  
Scale Model ◽  
Individual Member ◽  
Member States ◽  
Large Scale Model ◽  
Policy Objectives ◽  
Cost Efficient ◽  
The Eu

The Energy Modeling Forum 28 (EMF28) performed a large-scale model comparison exercise to illustrate different technology pathways for cutting European greenhouse gas emissions by 80% by 2050. Focusing on selected countries (France, Germany, Italy, Sweden, and UK), this paper first analyzes climate and energy policy objectives and debates in the respective countries. It then compares EMF28 model results to the short-term projections of the National Renewable Energy Action Plans (NREAPs) and the long-term transformation pathway given in the European Commission's "Energy Roadmap 2050". It concludes that there is sufficient agreement with the NREAPs and national policies to accept the model results as conceivable scenarios. The scenarios suggest that in the future a variety of different national energy mixes will continue to reflect the different resource bases and preferences of individual Member States. In order to ensure a cost-efficient transformation, it is important to improve coordination between Member State policies and those at the EU level.

On the Future of the Financial Redistribution across Member States in the EU

2006 ◽  
Vol 56 (1) ◽  
pp. 1-43
Author(s):  
Sándor Richter
Keyword(s):  
Value Added ◽  
The Other ◽  
Current Debate ◽  
Member States ◽  
New Member States ◽  
Financial Position ◽  
Cross Member ◽  
Expenditure Structure ◽  
The Eu ◽  
Made In

The order and modalities of cross-member state redistribution as well as the net financial position of the member states are one of the most widely discussed aspects of European integration. The paper addresses selected issues in the current debate on the EU budget for the period 2007 to 2013 and introduces four scenarios. The first is identical to the European Commission's proposal; the second is based on reducing the budget to 1% of the EU's GNI, as proposed by the six net-payer countries, while maintaining the expenditure structure of the Commission's proposal. The next two scenarios represent radical reforms: one of them also features a '1% EU GNI'; however, the expenditures for providing 'EU-wide value-added' are left unchanged and it is envisaged that the requisite cuts will be made in the expenditures earmarked for cohesion. The other reform scenario is different from the former one in that the cohesion-related expenditures are left unchanged and the expenditures for providing 'EU-wide value-added' are reduced. After the comparison of the various scenarios, the allocation of transfers to the new member states in terms of the conditions prevailing in the different scenarios is analysed.

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 The European Union's policy on human rights and Chinese sovereignism: The case of Xinjiang

2021 ◽  
Vol 73 (1) ◽  
pp. 58-86
Author(s):  
Dragan Trailovic
Keyword(s):  
Human Rights ◽  
Individual Case ◽  
The Other ◽  
Individual Member ◽  
The European Union ◽  
Member States ◽  
The One ◽  
Xinjiang Uyghur Autonomous Region ◽  
Rights Issues ◽  
The Eu

The article explores the European Union's approach to human rights issues in China through the processes of bilateral and multilateral dialogue on human rights between the EU and the People's Republic of China, on the one hand. On the other hand, the paper deals with the analysis of the EU's human rights policy in the specific case of the Xinjiang Uyghur Autonomous Region, which is examined through normative and political activities of the EU, its institutions and individual member states. Besides, the paper examines China's response to the European Union's human rights approaches, in general, but also when it comes to the specific case of UAR Xinjiang. ?his is done through a review of China's discourse and behaviour within the EU-China Human Rights Dialogue framework, but also at the UN level and within the framework of bilateral relations with individual member states. The paper aims to show whether and how the characteristics of the EU's general approach to human rights in China are reflected in the individual case of Xinjiang. Particular attention shall be given to the differentiation of member states in terms of their approach to human rights issues in China, which is conditioned by the discrepancy between their political values, normative interests and ideational factors, on the one hand, and material factors and economic interests, on the other. Also, the paper aims to show the important features of the different views of the European Union and the Chinese state on the very role of Human Rights Dialogue, as well as their different understandings of the concept of human rights itself. The study concluded that the characteristics of the Union's general approach to human rights in China, as well as the different perceptions of human rights issues between China and the EU, were manifested in the same way in the case of UAR Xinjiang.

scholarly journals Multilevel cooperation in the EU resolution of cross-border bank groups: lessons from the non-euro area Member States joining the Single Resolution Mechanism (SRM)

2021 ◽  
Author(s):  
Agnieszka Smoleńska
Keyword(s):  
Euro Area ◽  
Banking Union ◽  
Member States ◽  
Essential Condition ◽  
European Banking Union ◽  
Cross Border ◽  
Single Resolution Mechanism ◽  
European Banking ◽  
Administrative Oversight ◽  
The Eu

AbstractCross-border banking presents a unique set of challenges in the EU from the perspective of arranging administrative oversight structures. Structuring cooperation between different EU and national authorities in a way which is conducive to trust-building and mutual engagement is an essential condition for overcoming disintegrative tendencies in the internal market. To assess how the existing EU arrangements fare in this regard in the context of EU resolution law, this article comparatively analyses the different models of multilevel administrative cooperation in the post-crisis EU framework. These are specifically the centralised model of the European Banking Union (Single Resolution Mechanism) and the relatively looser networked model of the resolution colleges. The multilevel cooperation under both models is nuanced given the distinct roles of the national resolution authorities, EU agencies and the differentiated status of non-euro area Member States in the EBU (Croatia, Bulgaria). The article’s findings allow to identify specific problems of constitutional nature pertaining to the accountability of administrative cooperation, equality of Member States and the implications of Meroni doctrine’s distortive effects.

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