scholarly journals Value Added Taxation during the Third European Integration (the Treaty of Rome of 1957)

Taxes ◽  
2021 ◽  
Vol 1 ◽  
pp. 41-46
Author(s):  
Dmitriy G. Bachurin ◽  

Based on an analysis of the regulatory framework of the modified value added tax (VAT), the author has studied the characteristics and singled out periods of the Europe-wide value added taxation. It is noted that the legal mechanism of value added taxation acquires the quality of a rather dynamic regulator of economics in the conditions of the European Union, while the arising effects of social correction, slowdown of capital widening and economic integration processes positively affect social development in each socially oriented European states.

2012 ◽  
pp. 211-216
Author(s):  
Csilla Nagy

Hungary’s accession to the European Union caused major changes in the country’s life. Rural development subsidies can be received through extensive application mechanisms. This is particularly challenging for lagging micro-regions. My study presents the lagging microregion of Ibrány-Nagyhalász, focusing on what types of organizations and upon what grounds received subsidies in the framework of the Agriculture and Rural Development Operational Programme 2004–2006 (AVOP). I focus on the same parameters when examining the measures in the third axis of the New Hungary Rural Development Programme 2007–2013 (ÚMVP), followed by a comparison between the two programmes’ effectiveness. I conclude that due to the experience collected throughout the period of AVOP, both the number and the quality of applications have risen from the year 2007. Still, due to the lack of competence, cooperation and motivation, the region's planned improvements are not yet fully met and the capabilities of the region are not yet fully exploited. For the future, even more complex and more feasible projects are needed.


2008 ◽  
Vol 9 (9) ◽  
pp. 33-46 ◽  
Author(s):  
Monika Płaziak ◽  
Piotr Trzepacz

Spatial Distribution of EU Structural Funds in Poland in 2004-2006 - Factors, Directions, and Limitations In 2004, Poland joined the European Union. This access means the possibility of taking advantage of European Union Structural Funds. Apart from this the structural funds play another important role. The popularity of the idea of European integration in countries like Poland depends largely on the effectiveness of this financial support, which theoretically should lead to economic and social development on different levels (local, regional, national, and even continental). The main problem of relying on EU funds is their unequal availability, which is limited, for example, because of the granting principles.


Author(s):  
Valeriu Mindru ◽  

The article analyzes various aspects of socioeconomic and juridical life of the Republic of Moldova in the context of European integration. The author pays special attention to the functionality of state institutions and the level of trust, perception of the population regarding the quality of the act of justice, the quality of the act of government as a whole. The analysis reveals major problems that need to be solved from the perspective of bringing our country closer to the community space, to join the European Union. The extensive use of the results of different sociological investigations allows the author to make a comparative and dynamic analysis of the situation in the field of justice and other fields of activity.


Author(s):  
Ole Wæver

This chapter examines discourse analysis as an approach to the study of European integration. It first provides an overview of the basic idea(s) underlying discourse analysis before tracing its philosophical roots. It then considers when and how discourse analysis entered political science, international relations, and European integration studies. It also explores three examples of bodies of work that have each operationalized discourse analysis in a particular way in order to make it speak to European integration: the first covers governance and political struggle; the second approach posits the configuration of concepts of nation, state, and Europe as the basis for building theory of discourse as layered structures able to explain foreign policy options for a given state; and the third focuses on the project of European integration as a productive paradox. The chapter concludes by discussing the application of discourse analysis to the nature of the European Union enlargement process.


Author(s):  
Adam Marszk

Main aim of this text is presentation of the effects of customs union between the European Union and turkey on bilateral FDI flows in light of the theory of linkages between economic integration and FDI flows. First section of the text is a survey of main theoretical links between economic integration and FDI flows. Second section focuses on the history and scope of the customs union. Third and fourth sections are empirical and are devoted to presentation of the results of analysis of FDI inflows to the European Union and turkey, including main trends and impact of the economic integration. According to the results of the conducted research, FDI inflow to both sides of the agreement increased substantially. Intraregional FDI flows grew since the formation of the union which may be attributed to the positive impact of reduction of trade barriers and access to enlarged markets as well as linked changes in the turkey's legislation. FDI inflow from the third countries also increased.


2020 ◽  
Vol 3 (1) ◽  
pp. 157-164
Author(s):  
Łukasz D. Wróblewski

AbstractThe European Union has been a rare feat achieved by the continent’s societies. Today, almost 15 years since its biggest enlargement and 10 years since the signing of the Treaty of Lisbon, Europe is facing unprecedented challenges, both globally and internally. It long seemed that the way to take on the challenges of the changing world was through united diversity—a stance that is no longer a given. Adopted on the 60th anniversary of the Treaty of Rome, the Rome Declaration was supposed to address the greatest challenges lying ahead of the EU and its member states.Based on an analysis of the Rome Declaration in the light of the Treaty of Lisbon, this paper outlines the biggest threats and possible scenarios of the European integration process. The ruminations below indicate that the declaration signed by the leaders of the 27 member states by and large successfully determined the key problems of European integration. However, contrary to the appearances, it fails to address them in substance. The overriding research method adopted in this study was a critical analysis of the subject literature, as well as EU studies and documents.


Politeja ◽  
2020 ◽  
Vol 17 (3(66)) ◽  
pp. 15-27
Author(s):  
Klaudia Kudławiec

Intensification of Economic Cooperation in the European Union in the Years 2010-2019 in the Light of the Theory of New Intergovernmentality The subject of the article is the process of intensifying economic integration in the European Union in the years 2010-2019, which is to lead to the creation of a real Economic and Monetary Union. The article is based on the theory of new intergovernmentalism, through which the eurozone system reform has been analyzed. The first part presents the main assumptions of the theory of new intergovernmentalism in relation to two models of European integration: intergovernmental and supranational. The second part was devoted to four projects included in the future Economic and Monetary Union: Financial Union, Economic Union, Fiscal Union and Political Union.


Author(s):  
Leszek Leśniewski

This paper explores economic integration of the Scandinavian states (Denmark, Finland and Sweden) with the European Union during the global crisis. The aim of this paper is to present comparative study of different choices made by these countries with regard to the European integration: EMU opt – out clause in Denmark, membership of Finland in the European Monetary Union and derogation for Sweden – and as result different reaction to the financial and economic crises


2014 ◽  
Vol 2 (1) ◽  
pp. 69-95 ◽  
Author(s):  
Dawn Brancati

Economic integration is widely argued to increase subnational demands for independence. Yet increasingly high degrees of integration have not been associated with a commensurate growth in separatist activity. This article argues that integration is not likely to promote separatism in general because the economic benefits of integration are not uniformly positive, and are not large enough for most regions to provide for their own defense in order to sustain themselves as independent states. This argument is empirically tested using the case of post-WWII European integration, a hard test of the argument, since the European Union is the most advanced economic integration scheme in the world. The quantitative analysis supports the argument, showing that European integration is only weakly associated with a modest increase in electoral support for separatist parties. Further qualitative analysis suggests that the effect of integration is conditional on other factors as well.


2014 ◽  
Vol 2 (6) ◽  
pp. 138-147
Author(s):  
Rita IELIAUSKIENĖ

New challenges and priorities of social work modernization processes in the context of European integration and enlargement of the European Union are analysed in this theoretical article. Main attention is paid to the problematics of a person in a changing society. The priorities of citizens‘ activity in a society should be based on knowledge on the being of a personality, its entirety, because only by knowing the object of affection of our activity, we can allow it to create a vision of a better life and embody it in the real life.The article highlights the person‘s search for meanings in a changed world. The essence of a person‘s structure, importance of culture, morale, ethics and value thinking for creating life quality is revealed on a philosophical and theoretical level.The scientific problem presented in the article defines the following questions:- What attitude to personality of full value is important for a social worker when creating life quality?- Can a person‘s life quality be an essential motive of the supervision created?The object of the research were the attitudes of philosophers, psychologists and the author, their thoughs on the personality, its place in a changing world and creation of life quality as a motivation of social worker‘s supervision.


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