scholarly journals The Comparative Analysis of Specific Effective Average Tax Rates of Corporation in the EU Countries in Years 1998 - 2007

2011 ◽  
Vol 2011 (4) ◽  
pp. 79-91 ◽  
Author(s):  
Květa Kubátová
2020 ◽  
pp. 92-97
Author(s):  
A. V. Kuznetsov

The article examines the norms of international law and the legislation of the EU countries. The list of main provisions of constitutional and legal restrictions in the European Union countries is presented. The application of the norms is described Human rights conventions. The principle of implementing legal acts in the context of the COVID-19 pandemic is considered. A comparative analysis of legal restrictive measures in the States of the European Union is carried out.


Author(s):  
Luidmyla Ivanivna Huk ◽  
Marta Oleksandrivna Grabchak

The article attempts to conduct a comparative analysis of youth parties in the EU. Investigate theoretical approaches to understanding the concept of "political party" - as well as to highlight the main features and characteristics of youth parties.


2017 ◽  
Vol 62 (5) ◽  
pp. 79-99
Author(s):  
Agata Szymańska

The aim of this paper is to analyse tax revenues and examine similarities of selected tax revenues (mainly VAT, CIT, PIT and excise duty) in the European Union countries. The analysis of the EU members concerns the period between 2003 (i.e. the year preceding the biggest enlargement of the EU) and 2012 (due to data completeness). Tax rates and the structure of tax revenues in the EU countries were compared and then the cluster analysis was applied to assess the similarity of tax revenues. The analysis suggests that the process of tax harmonization, which took place in the period considered, did not exert a significant impact on the similarity of the structure of tax revenues in the EU countries. The structure seems to be still determined by e.g. social, economic or historical factors, which influenced the tax systems creation in particular EU countries.


2021 ◽  
Vol 1 (68) ◽  
pp. 41-43
Author(s):  
O. Ganaza

The efficiency of the labor market functioning directly depends on a qualitative analysis of the existing structure of the labor force. The article presents the results of the analysis of the influence of the main trends in economic development on the structure of the labor force. The absolute changes and the share in the structure of the employed are calculated, which characterize the labor force of the EU countries and Russia. A comparative analysis of the existing relationships in the structure of the labor force of Russia and the EU countries is carried out. According to the results of the study, it was concluded that structural changes in the economy, acceleration of technological and social changes lead to a reduction in low-skilled employees, an increase in the group of highly qualified workers.


2020 ◽  
pp. 104-124
Author(s):  
L. I. Smirnykh

The article analyzes the digital literacy of the elderly population and digitalization of enterprises — important indicators of competitiveness — in the EU countries. The research methodology is based on Eurostat data and indicators of the composite index of digitalization of economy and society developed by the European Commission. The results of the comparative analysis show that the digitalization of enterprises and population in transition countries lags behind the developed EU countries. The digital literacy of the elderly population remains the lowest and lags behind the digital literacy of the younger population. At the same time, the higher the share of enterprises with a high level of digitalization in a country, the larger the share of elderly population with a basic level of digital literacy.


2017 ◽  
Vol 8 (4) ◽  
pp. 487-504 ◽  
Author(s):  
Katarzyna Cheba ◽  
Katarzyna Szopik-Depczyńska

Research background: The basic question we ask is whether is it possible to talk in today’s globalizing world about the uniform of the competitiveness of the economies? Posing such questions is particularly important in the case of political and economic structures such as the European Union. The competitiveness of the economies is now one of the most frequently discussed topics. In this work, due to the context of the conducted research (international comparisons of the EU countries’ economies) the competitiveness of international economies will be considered in terms of international competitive capacity. In addition to the problems associated with defining this concept, there are also important dilemmas concerned with the measurement of the competitiveness. In the performed comparative analyses of European economies the research results presented within reports of „Global Competitiveness Index” will be used. Purpose of the article: The main purpose of the paper is to conduct a multidimensional comparative analysis of the competitive capacity of the European Union countries and geo-graphical regions of Europe. Methods: In the paper, to study the spatial differentiation of the EU countries and geograph-ical regions of Europe in the context of their competitive capacity, the taxonomic measure of development based on median vector Weber was used. Findings & Value added: As a result, the classification and the typological groups of EU countries and geographical regions of Europe calculated on the basis of the features describing their competitive capacity arises. The value added of these research is the analysis of competitive capacity conducted not only for EU countries, but also for geographical regions of Europe. In the paper, the verification of criteria using by World Economic Forum to assess the competitive capacity of EU economies was also conducted. In this area of the research, because of high level of correlation, many features from initial database were deleted.


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