scholarly journals Public Administration in EU: Harmonization of Income Taxes

2019 ◽  
pp. 280-291
Author(s):  
J. Korecko ◽  
R. Bacik ◽  
I. Voznakova
Keyword(s):  
European Union ◽  
Cluster Analysis ◽  
Income Taxes ◽  
Tax Burden ◽  
Tax Rates ◽  
Member States ◽  
Advantages And Disadvantages ◽  
Significant Difference ◽  
Tax Harmonization ◽  
The Eu

In the European communities, the need for tax harmonization has begun to commence since the beginning of integration efforts in the 1960s. The first attitudes to tax harmonization were very ambitious. The plan was not only structural harmonization but also harmonization of tax rates. The paper examines the nature and course of the direct tax harmonization process, describes its advantages and disadvantages as well as the positive and negative effects of tax competition. The paper aims to examine the development and volume of selected income taxes collected in the Member States of the European Union. It tells whether the harmonization of income taxes is still a stagnant process. Cluster analysis deals with looking for similarities of multidimensional objects. Two clustering methods were used – hierarchical agglomeration clustering and non-hierarchical clustering. Cluster analysis aimed to achieve groups of states that would have some homogeneity. Cluster analysis sorted the data into sets with the highest possible similarity within the group and the most significant difference between the groups. Analysis of tax burden and income tax rates confirmed significant differences in these indicators across the EU. On the other hand, cluster analysis revealed similar developments in tax systems in terms of their geographical location in Europe. Cluster analysis can be used to suggest possible steps to co-operate in harmonizing Member State taxes in the future. The authors of this article propose the possibility of harmonizing taxes and cooperating gradually within clusters rather than trying to apply uniform rules in all EU Member States at the same time. The conclusion of the article raises problems in the field of harmonization of direct taxes in the EU. The possibility of preserving autonomy in deciding on tax burden in the country is left to the many Member States because they see that autonomy as a competitive advantage, particularly in the field of investment. Keywords: tax, harmonization, income, European Union, cluster analysis.

scholarly journals Company Taxation in the European Union

2012 ◽  
Vol 14 (3) ◽  
pp. 119-136 ◽  
Author(s):  
Dorota Wawrzyniak
Keyword(s):  
Tax Burden ◽  
Tax Rates ◽  
The European Union ◽  
Corporate Tax ◽  
Effective Tax Rates ◽  
Tax Rate ◽  
Advantages And Disadvantages ◽  
Company Taxation ◽  
Statutory Tax Rate ◽  
The Eu

This paper investigates different measures of corporate tax burden ranging from the most basic ones such as the statutory tax rate to the effective tax rates. Each of these measures has advantages and disadvantages and they may lead to different rankings of countries. One of the reasons lies the fact that they measure different things. The comparison of the statutory tax rates to the effective ones for the EU-27 during the period of 1998-2009 sometimes reveals very significant differences between these indicators. Taking this into consideration, the paper suggests that corporate tax burden analysis should not be limited to the most basic and readily available measure in the form of the statutory tax rate. Different measures are tailored to answer different research questions. Moreover, the article presents changes of company taxation for the EU-27 within 1998-2009.

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.

scholarly journals Tax Incentives: An Effective Mechanism to Achieve EU Harmonization?

2020 ◽  
Vol 2 (2) ◽  
pp. 1
Author(s):  
Elisabeth Bustos-Contell ◽  
Salvador Climent-Serrano ◽  
Gregorio Labatut-Serer
Keyword(s):  
Tax Incentives ◽  
Tax Burden ◽  
Tax Rates ◽  
Incentive Structure ◽  
Effective Tax Rate ◽  
Effective Tax Rates ◽  
Member States ◽  
Tax Rate ◽  
Tax Harmonization ◽  
Statutory Tax Rate

For decades, European Union (EU) wide corporate tax harmonization has been sought to eradicate business relocation for tax reasons. It is hoped that this harmonization will ensure that companies pay taxes in the countries where they operate. One mechanism that countries use to achieve this harmonization is tax incentives. Yet each country establishes its own incentive structure, according to its statutory tax rate. This study analyzes the effective tax burden in the initial 15 EU member states between 2006 and 2014 to identify significant differences that prevent tax harmonization across these countries. The statutory and effective tax rates are used to evaluate the tax burden. The net tax incentives and disincentives are also considered. The analysis shows that between 2006 and 2014, these 15 member states used tax incentives to close the gaps among these countries’ tax burdens. Countries with above-average effective tax rates offered greater tax incentives than countries with below-average effective tax rates. However, though these tax policies reduced the gap in the tax burden, harmonization of the effective tax rate was not achieved during the study period.

scholarly journals POPULATION AGEING AND WELFARE DISSIMILARITIES WITHIN THE EUROPEAN UNION: A NEW APPROACH BASED ON CLUSTER ANALYSIS

2021 ◽  
Author(s):  
Mirela Cristea ◽  
Graţiela Georgiana Noja ◽  
Yannis Thalassinos
Keyword(s):  
European Union ◽  
Cluster Analysis ◽  
Labour Market ◽  
Spillover Effects ◽  
Population Ageing ◽  
Economic Welfare ◽  
Employment Rate ◽  
The European Union ◽  
Member States ◽  
The Eu

The research aims to identify several dissimilarities between the European Union Member States (EU-27 MS) in terms of welfare and labour market dimensions under the sheer implications of the ageing phenomenon. The quantitative research methodology emphasizes the cluster analysis based on the Ward method, performed for the year 2018. Main results denote that only two countries (Denmark and Sweden) registered soaring performances, especially for the labour market credentials (particularly the employment rate and active policies). Other 10 EU-27 MS accounted medium performances in terms of well-being, but also the lowest achievements as regards the old dependency rate, the employment rate of persons aged 55-64 and the birth rate. This paper brings to the fore the keen need to redesign specific policies and tailored strategies by the responsible authorities and business representatives across the EU, in order to enhance achievements and new solutions for the difficulties brought by population ageing, with spillover effects on the labour market integration of older employees and overall economic welfare. The study stands out through the new integrative approach based on cluster analysis that underlines the dissimilarities between the EU member states, and the features of each group of countries, in a pre-settled framework, thus grasping the difficulties, but also the opportunities faced in terms of ageing and economic welfare.

scholarly journals The EU Regulatory Competition in Asylum Law

2020 ◽  
Vol 14 (1) ◽  
pp. 19-30
Author(s):  
Denard Veshi
Keyword(s):  
European Union ◽  
Human Rights ◽  
Regulatory Competition ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Advantages And Disadvantages ◽  
Asylum Law ◽  
Subsidiarity Principle ◽  
The Eu

AbstractThis paper deals with the principle of subsidiarity in asylum law. It exposes some of the most important ‘push’ factors that have been considered by the European Union (EU) as arguments for the centralisation of asylum law. Through the application of an economic approach, this text examines the need for harmonization of asylum standards to reach the goal established in Article 5 of the Treaty on European Union. An economic methodology is used to investigate the application of the subsidiarity principle by considering some of the most important economic criteria for both centralisation and decentralisation, and by applying the findings to the asylum law. Specifically, this paper considers the Tiebout model, the problem of the ‘race to the bottom’, the reduction of transaction costs, and the importance of the protection of refugee human rights. These theories are commonly used in the cases of a specific issue with a transboundary nature, which produces [negative] international externalities. In addition, they reflect the significance of equal conditions within the EU Member States as well as the role of the EU as a sui generis organisation protecting human rights. It should be noted that this paper does not deal with the basic normative question of whether or not refugees deserve protection, but it aims to expose the advantages and disadvantages of an EU asylum policy. In its conclusion, the paper discusses the advantages of a centralised EU policy that also allows, within certain conditions, some type of competition between the Member States.

scholarly journals Study of the Percentage of Greenhouse Gas Emissions from Aviation in the EU-27 Countries by Applying Multiple-Criteria Statistical Methods

2020 ◽  
Vol 17 (11) ◽  
pp. 3759 ◽  
Author(s):  
Miriam Andrejiová ◽  
Anna Grincova ◽  
Daniela Marasová
Keyword(s):  
European Union ◽  
Cluster Analysis ◽  
Greenhouse Gas Emissions ◽  
Greenhouse Gas ◽  
Transport Sector ◽  
Gas Emissions ◽  
Member States ◽  
Average Linkage ◽  
Linkage Method ◽  
The Eu

The transport sector, including air transport, represents an important source of air pollution. The present article deals with the current situation regarding greenhouse gas emissions in the air in 27 European Union (EU-27) member states. Every member state is characterized by selected parameters that determine the unique nature of a particular country (e.g., population, area, life expectancy, gross domestic product (GDP) per capita, etc.). In addition to these parameters, there were also other parameters which were monitored as they characterize the amount of greenhouse gas emissions and the impact of aviation on these emissions. The main purpose of the article is to compare the European Union member states on the basis of 15 examined parameters. The identification of similarities between the EU-27 member states with regard to the selected parameters was carried out by applying principal component analysis (PCA) and hierarchical cluster analysis. The average linkage method was applied to create a dendrogram representing the similarities between the examined member states. The value of the cophenetic correlation coefficient CC = 0.923 confirmed the correct application of the average linkage method. The cluster analysis outputs were five similarity-based homogeneous groups (clusters) into which the 27 member states were divided on the basis of the examined variables.

Bir güvensizlik ülkesi olarak Türkiye’nin mültecileri, Suriyeliler ve Türk mülteciler

2017 ◽  
Vol 4 (1) ◽  
pp. 21-40 ◽  
Author(s):  
Ibrahim Sirkeci
Keyword(s):  
European Union ◽  
Asylum Seekers ◽  
Military Coup ◽  
Syrian Refugees ◽  
Member States ◽  
Refugee Population ◽  
Syrian Crisis ◽  
Syrian Refugee ◽  
Generous Support ◽  
The Eu

Doğu ve güney komşuları üzerinde gelen göç akınlarının ve üye ülkeler arasındaki göçlerin artışıyla Avrupa Birliği (AB) en büyük krizlerinden birini yaşamaktadır. Avrupa’daki en ana tartışma konuları arasında Avrupa’ya göçü ve AB içindeki göçü sınırlamak ve üye ülkeler arasında mülteci kotası ve külfet paylaşımına yapılan itirazlar yer aldı. Bu krizde Türkiye anahtar ülke olarak ortaya çıktı ve ülkedeki büyük Suriyeli mülteci nüfusu ve bu nüfusun Avrupa’ya gitmesini engellemesi karşılığında vaat edilen milyarlarca Avro nedeniyle tartışmaların odağında yer aldı. Suriye krizi 4,8 milyon mülteci yarattı ve 2016 yılı sonu itibariyle bunların 2,8 milyonu Türkiye’de ikamet etmekteydi. Suriyeli mültecilere karşı cömert tavrıyla Türkiye güvenli bir ülke olarak tescil edilmiş oldu. Bu, hikayenin daha karanlık bir başka yüzünü gölgelemektedir. Çünkü aynı ülkenin vatandaşları 1980 askeri darbesinden bu yana milyonu aşkın sığınma başvurusu yaptılar. Ülkenin bugünkü şartları ve yeni veriler, Türkiye’den AB’ye yönelen daha çok mülteci akını olacağını gösteriyor. ABSTRACT IN ENGLISHTurkey’s refugees, Syrians and refugees from Turkey: a country of insecurityThe European Union (EU) has faced one of its biggest crises with the rise of population inflows through its Eastern and Southern neighbours as well as movements within the Union. In 2016, the main debate that dominated Europe was on restricting migration within and into the EU along with concerns and objections to the refugee quota systems and the sharing of the burden among member states. Turkey emerged as a ‘gate keeper’ in this crisis and has since been at the centre of debates because of the large Syrian refugee population in the country and billions of Euros it was promised to prevent refugees travelling to Europe. The Syrian crisis produced over 4.8 million refugees with over 2.8 million were based in Turkey by the end of 2016. Turkey with its generous support for Syrian refugees has been confirmed as a ‘country of security’. This shadows the darker side of affairs as the very same country has also produced millions of asylum seekers since the 1980 military coup. Current circumstances and fresh evidence indicate that there will be more EU bound refugees coming through and from Turkey. 

Levels taxation countries the EU and Ukraine’s

2019 ◽  
pp. 131-160
Author(s):  
Helena Borzenko ◽  
Tamara Panfilova ◽  
Mikhail Litvin
Keyword(s):  
European Union ◽  
Uniform Distribution ◽  
Tax Burden ◽  
Tax System ◽  
Tax Legislation ◽  
Improvement Process ◽  
Tax Systems ◽  
Historical Comparative ◽  
Different Levels ◽  
The Eu

Purpose articles rassm and experience and benefits systems taxation countries European Union, manifestation iti the main limitations domestic taxlegislation and wired STI their comparisons. In general iti ways the provisiontax reporting countries Eurozone in the appropriate organs, dove STI need theintroduction Ukraine electronic methods receiving and processing such reports.define iti key directions reforming domestic tax legislation. Methodology research is to use aggregate methods: dialectical, statistical, historical, comparative. Scientific novelty is to are provided recommendations for improvement ofefficiency systems taxation of our states in international ratings characterizingtax institutions country. Therefore, despite some problems in legislation heldcomparative study systems taxation EU and Ukraine. Conclucions Coming fromof this, the main directions reforming tax systems Ukraine, in our opinion,today should become: improvement process administration, reduce scales evasiontaxes, provision more uniform distribution tax burden between taxpayers, themaximum cooperation tax bodies different levels as well adjustment systemselectronic interactions tax authorities and payers, tax system must contain ascan less unfounded benefits, consistent with the general by politics pricing.

Political aspects of security of the European Union Member States

2020 ◽  
pp. 97-105
Author(s):  
Aleksandra Kusztykiewicz-Fedurek
Keyword(s):  
European Union ◽  
Negative Impact ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Political Security ◽  
New Institutions ◽  
The Stability ◽  
Key Aspects ◽  
The Eu

Political security is very often considered through the prism of individual states. In the scholar literature in-depth analyses of this kind of security are rarely encountered in the context of international entities that these countries integrate. The purpose of this article is to draw attention to key aspects of political security in the European Union (EU) Member States. The EU as a supranational organisation, gathering Member States first, ensures the stability of the EU as a whole, and secondly, it ensures that Member States respect common values and principles. Additionally, the EU institutions focus on ensuring the proper functioning of the Eurozone (also called officially “euro area” in EU regulations). Actions that may have a negative impact on the level of the EU’s political security include the boycott of establishing new institutions conducive to the peaceful coexistence and development of states. These threats seem to have a significant impact on the situation in the EU in the face of the proposed (and not accepted by Member States not belonging to the Eurogroup) Eurozone reforms concerning, inter alia, appointment of the Minister of Economy and Finance and the creation of a new institution - the European Monetary Fund.

Review by Constitutional Courts of the Obligation of National Courts of Last Instance to Refer a Preliminary Question to the Court of Justice of the EU

2015 ◽  
Vol 16 (6) ◽  
pp. 1663-1700 ◽  
Author(s):  
Clelia Lacchi
Keyword(s):  
European Union ◽  
Eu Law ◽  
The European Union ◽  
Constitutional Courts ◽  
Member States ◽  
Constitutional Review ◽  
National Courts ◽  
Court Of Justice ◽  
Judicial Remedy ◽  
The Eu

The Constitutional Courts of a number of Member States exert a constitutional review on the obligation of national courts of last instance to make a reference for a preliminary ruling to the Court of Justice of the European Union (CJEU).Pursuant to Article 267(3) TFEU, national courts of last instance, namely courts or tribunals against whose decisions there is no judicial remedy under national law, are required to refer to the CJEU for a preliminary question related to the interpretation of the Treaties or the validity and interpretation of acts of European Union (EU) institutions. The CJEU specified the exceptions to this obligation inCILFIT. Indeed, national courts of last instance have a crucial role according to the devolution to national judges of the task of ensuring, in collaboration with the CJEU, the full application of EU law in all Member States and the judicial protection of individuals’ rights under EU law. With preliminary references as the keystone of the EU judicial system, the cooperation of national judges with the CJEU forms part of the EU constitutional structure in accordance with Article 19(1) TEU.

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