scholarly journals Taxation In Germany And Romania

Author(s):  
Zhemin Wang ◽  
Zhijun Lin ◽  
Yan Tan ◽  
Yuansha Li ◽  
Morris Liu

Taxation is a symbol of national sovereignty and a central part of a countrys overall economic policy, helping finance public spending and redistribute wealth. Furthermore, for international business executives, taxation is an important consideration in investment decisions. This paper discusses the taxation in two European Union (EU) member countries, Germany and Romania. These two countries are selected because of their different stages of economic development and their unique characteristics in taxation.

Healthcare ◽  
2021 ◽  
Vol 9 (3) ◽  
pp. 353
Author(s):  
Antonio Rafael Peña-Sánchez ◽  
José Ruiz-Chico ◽  
Mercedes Jiménez-García

In recent years, healthcare has become a fundamental pillar of the level of well-being of any society. With the aim of improving the lives of countries and societies, in 2015 the United Nations (UN) approved the 2030 Agenda for Sustainable Development. Among the Sustainable Development Goals (SDGs) set out in the Agenda are health and well-being (O3) and the reduction of inequalities (O10). The general objective of this paper is to analyse the impact that the level of socioeconomic development, as well as the evolution of inequalities, have had on public spending on health in European Union countries. The research methodology is based on the application of a regression model and statistical techniques such as sigma convergence, beta convergence and the Gini index. We can see that the levels of public spending on health per capita, the level of socio-economic development and the degree of inequality are closely related in these countries. For this reason, we suggest maintaining sustainable economic growth to reduce the economic disparities between EU countries, and also the current differences in public spending on health per capita.


2013 ◽  
Vol 3 (1) ◽  
pp. 58-83 ◽  
Author(s):  
Mait Talts

AbstractThis comprehensive article provides an overview of the broader process of political, legal and societal changes characterizing the Baltic countries’ convergence towards the European Union. The article aims to identify the specific areas and issues which reveal both similarities and differences between the three Baltic countries. Special focus has been given to issues of economic development, economic policy choices, employment, public opinion and some legal aspects. The article, first of all, tries to reveal the differences between Estonia, Latvia and Lithuania stemming from different economic policy decisions made by the Baltic countries in the 1990s as well as from to the fact that in 1997-1999 the European Union treated the Baltic countries somewhat differently in terms of conditionality. However, during the 21st century, especially due to the economic recession, the ‘Baltic clocks’ have been synchronized despite the obvious differences in political system and levels of economic development. The author of the current article believes that the main factor behind that development was the convergence to European Union.


2013 ◽  
pp. 4-23 ◽  
Author(s):  
V. Mau

The paper deals with the trends in the world and Russian economies towards development of a new post-crisis system, including technological and structural transformation. Three main scenarios of Russian economic development (conservative, innovation and acceleration) are discussed basing on historical analysis of Russian economic performance since 1970-s when oil boom started. On this basis key challenges of economic policy in 2013 are discussed.


2014 ◽  
pp. 4-32 ◽  
Author(s):  
V. Mau

The paper deals with Russian social and economic development in 2013 and prospects for the next year or two. The author discusses the logic and trends of the global crisis started in 2008. This is the basis for further analysis of current Russian economic performance with special emphasis on the problem of growth rates deceleration. Special attention is paid to economic risks and priorities of economic policy.


2015 ◽  
pp. 152-159 ◽  
Author(s):  
T. Leonova

Lending capital, credit and debt financing have been around and used to fuel economic development since the time immemorial. There are innumerable studies by international and Russian scholars that look into the evolution of these notions and lending instruments employed. The collective monograph edited by A. Porokhovsky and published by the MSU in 2014 intends to provide an all-around political and economic as well as applied review of the current debt issues faced by the global economy, national economies of Russia, U.S.A. and countries of the European Union. It uses a variety of academic and methodological postulates that range from the reproduction approach to modern macroeconomic doctrines.


2007 ◽  
pp. 116-132 ◽  
Author(s):  
S. Kimelman ◽  
S. Andyushin

The article basing upon estimation of the social and economic potential of Russian Federation subjects shows that the resource model of economic development is suitable for nearly half of them. The advantages of this model are described using the example of the Far Eastern Federal District subjects that could be the proof of the necessity of "resource correction" of regional economic policy in Russia.


2008 ◽  
pp. 120-132
Author(s):  
K. Arystanbekov

Kazakhstan’s economic policy in 1996-2007, its character and the degree of responsibility, the correlation between economic development and balance of current accounts are considered in the article. Special attention is paid to the analysis of their macroeconomic efficiency. It is concluded that in conditions of high rates of economic growth in Kazahkstan in 2000-2007 the net profits of foreign investors are 10-11% of GDP every year. The tendency of negative balance of current accounts in favor of foreign investors is also analyzed.


2008 ◽  
pp. 134-151
Author(s):  
A. Shastitko ◽  
M. Ovchinnikov

The article proposes an approach to the analysis of social change and contributes to the clarification of concepts of economic policy. It deals in particular with the notion of "change of system". The author considers positive and normative aspects of the analysis of capitalist and socialist systems. The necessary and sufficient conditions for the system to be changed are introduced, their fulfillment is discussed drawing upon the historical and statistical data. The article describes both economic and political peculiarities of the transitional period in different countries, especially in Eastern Europe.


Author(s):  
Viktoriia Makhovka ◽  
Olha Nesterenko

The essence of international business, its active development and expansion, that influence the integration of economic systems and intensification of business relations between countries, are considered. The attention is paid to the international market of the European Union, first of all to Polish-Ukrainian cooperation due to the modern development of international business. The importance of the development of trade and business between Ukraine and Poland is determined, taking into account close relations in the field of economy, politics, culture and historical connections. The legal framework between Ukraine and Poland is substantiated, which ensures the proper development of bilateral cooperation at the level of strategic partnership and emphasizes the presence of an active dialogue between countries. The main agreements between Ukraine and the European Union, which influence the economic cooperation between Ukraine and Poland, are considered, taking into account Polish membership in the EU. The implementation of special projects by the European Union to support the development of Polish-Ukrainian cooperation is determined. The increase of the intensity of economic exchange between Ukraine and Poland, the active development of trade and investment in various spheres of business and the growth of economic indicators are determined. The peculiarities of the development of the small business sector and its influence on the stabilization of socio-economic processes between European countries are substantiated, emphasizing Poland's experience in development of the small business as a driving force on the way to economic integration. The main aspects and characteristics of international business between Poland and Ukraine are determined and the main differences in doing business in these countries are revealed, emphasizing the perspectives of development.


Author(s):  
R. Khasbulatov

The author examines Russia’s economic position in the world in the XXI century, China’s economic and political infl uence on other countries, and analyzes the economy of the European Union, classifi es the experience of Western Europe as the most successful, while taking into account miscalculations and mistakes.


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