scholarly journals Development of Income Taxes in Slovakia and the European Union in the Light of Recent Economic Changes in Europe

2021 ◽  
Vol 17 (2) ◽  
pp. 67-86
Author(s):  
Jaroslav Korečko ◽  
Alžbeta Suhányiová ◽  
Ladislav Suhányi
Keyword(s):  
European Union ◽  
Tax Competition ◽  
Income Tax ◽  
Income Taxes ◽  
The European Union ◽  
Personal Income Tax ◽  
Economic Changes ◽  
National Economies ◽  
Political Economic ◽  
The Eu

Political, economic, and social developments in the world have undergone relatively turbulent changes over the last two decades. The European Union has not avoided them either. Naturally, any such change directly or indirectly affects the national economies of individual countries. Governments adapt to the new conditions through measures in the areas of employment, production, taxes, levies, and the like. This paper aims to examine the development of income taxes in Slovakia and other countries of the EU. Personal income tax and corporate income tax are the most significant direct taxes in all Member States in terms of collection volume. Their development varies from one region of Europe to another. Therefore, the idea of greater tax harmonization in the Union regularly runs into the arguments of countries in favor of maintaining tax competition. The paper seeks the similarity of individual tax systems and suggests a possible procedure in their further convergence.

Oxford Principles Of European Union Law: The European Union Legal Order: Volume I

2018 ◽  
Keyword(s):  
European Union ◽  
Social Life ◽  
The European Union ◽  
European Union Law ◽  
European Continent ◽  
External Relations ◽  
History Of ◽  
Judicial Protection ◽  
Political Economic ◽  
The Eu

Since the 1957 Rome Treaty, the European Union has changed dramatically - in terms of its composition, scope and depth. Originally established by six Western European States, the EU today has 28 Members and covers almost the entire European continent; and while initially confined to establishing a "common market", the EU has come to influence all areas of political, economic and social life. In parallel with this enormous geographic and thematic expansion, the constitutional and legislative principles underpinning the European Union have constantly evolved. This three-volume study aims to provide an authoritative academic treatment of European Union law. Written by leading scholars and practitioners, each chapter offers a comprehensive and critical assessment of the state of the law. Doctrinal in presentation, each volume nonetheless tries to present a broader historical and comparative perspective. Volume I provides an analysis of the constitutional principles governing the European Union. It covers the history of the EU, the constitutional foundations, the institutional framework, legislative and executive governance, judicial protection, and external relations. Volume II explores the structure of the internal market, while Volume III finally analyses the internal and external substantive policies of the EU.

18. The Europeanization of National Economies?

2020 ◽  
pp. 422-451
Author(s):  
Vivien A. Schmidt
Keyword(s):  
European Union ◽  
Economic Crisis ◽  
Member States ◽  
Eu Member States ◽  
Post War ◽  
National Economies ◽  
Political Economic ◽  
The Impact ◽  
European Union Member States ◽  
The Eu

This chapter examines the impact of Europeanization upon the national economies of European Union member states. It considers how successful the EU has been in promoting its goal of building a single European economy out of the diverse national economies of its member states; how much convergence has occurred among EU member states, and how much divergence remains; and what impact the economic crisis beginning in 2008 has had on the EU and its member states. To answer these questions, the chapter traces the development of Europe’s national economies from the post-war period until today. It also analyses the impact of globalization and Europeanization on post-war varieties of capitalism before concluding with reflections on future patterns of political economic development in the EU in light of the economic crisis.

scholarly journals Instrumental Europe

2011 ◽  
Vol 20 (2) ◽  
pp. 1-20 ◽  
Author(s):  
Marysia Galbraith ◽  
Thomas M. Wilson
Keyword(s):  
European Union ◽  
Community Outreach ◽  
The European Union ◽  
National Interests ◽  
Member States ◽  
Eu Member States ◽  
Anthropological Study ◽  
Consumption Practices ◽  
Political Economic ◽  
The Eu

Religious organisations that secularise their community outreach to gain European Union (EU) funding, border-city residents whose consumption practices exploit cross-border economic disparities, EU member states that protect their domestic labour market by restricting access to legal work and medical care for citizens of new member states, recently admitted citizens who nevertheless take advantage of increased opportunities for mobility to improve their economic and social standing, and even in some cases use their scepticism about membership to promote their personal or national interests within the EU – all of these examples point to the complex and varied ways in which instrumentality figures in day-to-day dealings with the European Union. This special issue of AJEC seeks to contribute to the anthropological study of the European Union by examining ways in which various individuals, groups and institutions use the EU to pursue their political, economic and social goals at local, national and transnational levels within Europe.

scholarly journals Contradiction in the agrofinancial regulation of agricultural producers

2009 ◽  
pp. 97-107
Author(s):  
Bernadett Szilágyi
Keyword(s):  
European Union ◽  
Economic Policy ◽  
Income Tax ◽  
Value Added ◽  
The European Union ◽  
Personal Income Tax ◽  
Agricultural Producers ◽  
Tax Allowance ◽  
The Social ◽  
Legal Position

Hungary is a country of favourable conditions with agropotential, for this reason the regulations regarding agriculture is constantly the bone of legislative contention. Thepurpose of this study is to present the actual agropotential contradictions concerning the agricultural producers, specifically focusing on certain problems without any detailed representation of the valid rules of law. The agrofinancial anomalies referring to agricultural producers can be found mostly in the system of the personal income tax (allowance, tax immunity), the value added tax (special agricultural legal position) as well as the social insurance.The severity of the problem is supported by the agricultural producers’ behavioral types of paying taxes, globalisation process of these days and our place in the European Union. The resolution of the contradictions in agriculture does not lie by any means in the proper way of making the rules of the law of taxation, but in a comprehensive economic policy, which is to be waited for.

scholarly journals Are the tendencies of the race to the bottom real in the European Union?

2013 ◽  
Vol 61 (4) ◽  
pp. 893-898
Author(s):  
Veronika Dvořáková
Keyword(s):  
European Union ◽  
Tax Competition ◽  
Debt Crisis ◽  
Panel Analysis ◽  
Tax Rates ◽  
The European Union ◽  
Effective Tax Rates ◽  
Race To The Bottom ◽  
Member States ◽  
The Eu

The increasing globalization and integration of markets are one of the causes of tax competition. Even though tax competition may be beneficial for some countries, on the other hand for others states it may mean an erosion of their public budgets. The Member States are therefore forced to compete for a capital by a reducing of the tax burden (especially a cutting of the corporate effective tax rates) to don’t lose their tax bases. At present time of the debt crisis, when most of the Member States look for a solution to a balance of their deficit budgets, there a question arises whether a tendency towards a cutting of corporate effective tax rates does not lead to a race to the bottom and the erosion of their public budgets. In this context, the aim of this paper is to answer whether the race to the bottom is real in the European Union. This paper empirically evaluates the level of the race to the bottom in the European Union and using panel analysis it verifies on a sample of 27 Member States over the period 1998 to 2010 whether the tendencies of the race to the bottom are real. According to the panel analysis this paper concludes that the tendencies of the race to the bottom are particularly evident in the new Member States, i.e. in the EU-12 countries, while for the old Member States, i.e. for the EU-15 countries, the race to the bottom cannot be statistically confirmed.

Opodatkowanie podatkiem dochodowym wynagrodzenia i innych świadczeń otrzymywanych przez posłów wybranych w Polsce do Parlamentu Europejskiego oraz świadczeń otrzymywanych przez posłów i senatorów wybranych do parlamentu krajowego

2021 ◽  
Vol 3 (71) ◽  
pp. 170-176
Author(s):  
Jacek Kulicki
Keyword(s):  
European Union ◽  
Income Tax ◽  
European Parliament ◽  
Personal Income ◽  
The European Union ◽  
Personal Income Tax

The salary of a Member of European Parliament is taxed on the same terms as salaries of officials and other employees of the European Union. Benefits related to exercising of a MEP mandate are tax free (exempt from EU tax). MEPs’ salaries, parliamentary allowances and other incomes are exempt from Polish income tax. The Polish domestic MPs’ salaries are taxed with a personal income tax as an income from employment. The parliamentary allowance and certain other benefits are exempt from the income tax.

scholarly journals Polska i Ukraina. 25 lat zmian systemowych

2018 ◽  
Vol 71 (1) ◽  
pp. 225-244
Author(s):  
Grzegorz Janusz
Keyword(s):  
Economic Growth ◽  
European Union ◽  
Social Transformation ◽  
Economic Situation ◽  
The European Union ◽  
Independent State ◽  
Political Economic ◽  
The Eu ◽  
The Revolution

After 1989, Poland and Ukraine were subject to the process of political, economic and social transformation. While Poland regained full sovereignty, Ukraine became an independent state. Both countries were in a similar economic situation at the beginning of the transformation. Poland experienced significant economic growth as the result of the unambiguous choice of western integration, entry into the structures of the European Union (EU) and aid from the EU. The multi-vector nature of Ukraine’s policies resulted in the backwardness of many processes, and the direction of western integration became dominant only after the revolution of dignity. Both countries are important economic and political partners.

scholarly journals Proces regulacji unijnych w świetle traktatu z Lizbony a istota koncepcji narzędzia Oceny Wpływu

Politeja ◽  
2019 ◽  
Vol 15 (54) ◽  
pp. 301-311
Author(s):  
Renata Śliwa
Keyword(s):  
European Union ◽  
Impact Assessment ◽  
Knowledge Production ◽  
Decision Processes ◽  
The European Union ◽  
Treaty Of Lisbon ◽  
Political Economic ◽  
The Eu ◽  
Stimulation Of

The Process of European Union Regulation in the Light of Treaty of Lisbon and the Essence of Impact Assessment ConceptOn the background of the most pressing problems related to the European Union (EU) power legitimization, the Treaty of Lisbon has been treated as the innovative adjustment in the area of legal, political, economic and administrative spectrum of choices. If the significance of the EU is to continue, the investment in the improvement of the legitimization of the EU power through the efficiency needs to be intensified. Through the lenses of the Treaty of Lisbon the administration servant corpus is presented in its role of knowledge production, as well as the stimulation of transparency and participation in the decision processes.

scholarly journals Turkish -European motives of the agreement of Turkey to the European Union: The most important difficulties faced.

2018 ◽  
Vol 225 (2) ◽  
pp. 273-290
Author(s):  
Dr. Khalid Mousa Jawad
Keyword(s):  
European Union ◽  
Human Rights ◽  
Soviet Union ◽  
Middle East ◽  
The European Union ◽  
Foreseeable Future ◽  
The Soviet Union ◽  
Political Economic ◽  
Central Asia Region ◽  
The Eu

      This research aims to identify the most important motivations Turkish-European mutual in Turkey's accession to the EU, as the Turkish rush to go to join the European Union was the product of a number of motives, including what was a political, economic or security, as they find in the European Union, key to resolve most of the problems experienced by. Moreover, the EU interest in oil issues, stability, human rights and democracy, particularly in the Middle East and Central Asia region, And that the causes of instability spring from these areas also, as well as Russia's policy in the nearby areas and seeks to restore its status as a superpower in the region after the collapse of the Soviet Union, all of this points to the importance of Turkey for the EU, and nevertheless, Turkey and the European Union show that they are two things far apart they are moving away from each other, so the presence of a group cannot be ignored from the difficulties that may prevent the entry of Turkey into the European Union, at least in the foreseeable future.

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