scholarly journals The Fiscal Anatomy of a Regulatory Polity: Tax Policy and Multilevel Governance in the EU

2009 ◽  
Author(s):  
Philipp Genschel ◽  
Markus Jachtenfuchs
Keyword(s):  
Tax Policy ◽  
Multilevel Governance ◽  
The Eu

Haushalts- und Steuerpolitik in der EU / Budget and Tax Policy in the EU

2002 ◽  
Vol 222 (1) ◽  
Author(s):  
Rolf Caesar
Keyword(s):  
Tax Policy ◽  
Europäische Integration ◽  
The Eu

ZusammenfassungDen öffentlichen Finanzen in der EU kommt neben ihrer fiskalischen Funktion eine bedeutsame Rolle im Hinblick auf die europäische Integration zu. Zugleich bilden die Entscheidungen über die Ausgaben und Einnahmen der Gemeinschaft jedoch ein permanentes Konfliktpotenzial zwischen den EU-Ländern. Außerdem sind mit dem Inkrafttreten des Maastrichter Vertrages zusätzliche Restriktionen für die nationalen Finanzpolitiken entstanden. Misst man die gegenwärtige Struktur der EU-Ausgaben an ökonomischen und politökonomischen Kriterien, so wäre eine weitgehende Rückverlagerung der EU-Kompetenzen auf die nationale Ebene wünschenswert. Statt dessen sollte sich die EU auf die Bereitstellung EU-weiter öffentlicher Güter und die Internalisierung grenzüberschreitender externer Effekte konzentrieren. Demgegenüber erscheint eine Beibehaltung des gegenwärtigen Einnahmesystems der EU - in Form einer de facto-Beitragsfinanzierung durch die Mitgliedstaaten - auch für die absehbare Zukunft aus wohlfahrtsökonomischer wie vor allem aus politökonomischer Sicht durchaus angemessen. Auch ein geregelter Steuerwettbewerb in der EU wäre einer weitgehenden Harmonisierung der Steuersysteme vorzuziehen. Das gilt umso mehr, wenn die veränderten Rahmenbedingungen der 1999 geschaffenen Europäischen Wirtschafts- und Währungsunion berücksichtigt werden.

scholarly journals Environmental Tax Policy in Romania in the Context of the EU: Double Dividend Theory

2017 ◽  
Vol 9 (11) ◽  
pp. 1986 ◽  
Author(s):  
Magdalena Radulescu ◽  
Crenguta Sinisi ◽  
Constanta Popescu ◽  
Silvia Iacob ◽  
Luigi Popescu
Keyword(s):  
Tax Policy ◽  
Double Dividend ◽  
Environmental Tax ◽  
The Eu

5. Governance Approaches

2009 ◽  
Author(s):  
B. Guy Peters ◽  
Jon Pierre
Keyword(s):  
European Integration ◽  
Multilevel Governance ◽  
Social Structures ◽  
Governance Capacity ◽  
Policy Issues ◽  
Eu Governance ◽  
European Governance ◽  
The Creation ◽  
The Eu

This chapter examines the European Union’s capacity to govern effectively. It argues that the creation of governance capacity for the institutions within the EU is the goal of much of the process of integration. While European integration is to some extent an end in itself, it may also be the means for attaining the capacity to govern a large territory with complex economic and social structures. The chapter first explains what governance is before discussing various criticisms levelled against it and how governance works in Europe. It then outlines a number of propositions about European governance, focusing on multilevel governance, the role of governance in output legitimization, and the claim that European governance remains undemocratic, is highly segmented, and is transforming. The chapter proceeds by looking at changes in European governance styles and policy issues, along with their implications for European integration. Finally, it explores the consequences of enlargement for EU governance.

Subnational Government in a Multilevel Perspective

2016 ◽  
Author(s):  
David Feltenius
Keyword(s):  
The Elderly ◽  
Multilevel Governance ◽  
National Context ◽  
The European Union ◽  
Subnational Government ◽  
Multilevel Perspective ◽  
Level Of Importance ◽  
Formal Status ◽  
The Eu ◽  
The Welfare State

The aim of this chapter is to analyze subnational government in Sweden from a multilevel governance (MLG) perspective. This is done by considering subnational government in relation to (a) the welfare state and (b) the European Union (EU). Firstly, it is concluded that Sweden’s formal status as a member of the EU since 1995 has created an additional political level of importance to subnational government. Secondly, it is concluded that MLG is also relevant to consider in a national context. This is evident through negotiations between central and local government concerning welfare policy, such as health care and policy targeting the elderly.

Public Administration, Turbulence, and the European Union

2017 ◽  
Author(s):  
Jarle Trondal
Keyword(s):  
European Union ◽  
Public Administration ◽  
Multilevel Governance ◽  
The European Union ◽  
Governance System ◽  
Uncertain Environments ◽  
The Public ◽  
European Public ◽  
The Eu ◽  
Regulatory Challenges

In a multilevel governance system such as the European Union (EU) policy processes at one level may create challenges and dilemmas at lower levels. Multilevel governance involves a multiplicity of regulatory regimes and succeeding governance ambiguities for national actors. These regulatory challenges and ensuring governance dilemmas increasingly affect contemporary European public administration. These challenges and dilemmas are captured by the term turbulence. The inherent state prerogative to formulate and implement public policy is subject to an emergent and turbulent EU administration. Organized turbulence is captured by the supply of independent and integrated bureaucratic capacities at a “European level.” Throughout history (1952 onwards) the EU system has faced shifting hostile and uncertain environments, and responded by erecting turbulent organizational solutions of various kinds. Studying turbulence opens an opportunity to rethink governance in turbulent administrative systems such as the public administration of the EU.

scholarly journals The Race for Climate Leadership in the ERA of Trump and Multilevel Governance

European View ◽  
2017 ◽  
Vol 16 (2) ◽  
pp. 251-260 ◽  
Author(s):  
Eva Palacková
Keyword(s):  
Climate Change ◽  
Paris Agreement ◽  
Multilevel Governance ◽  
Good News ◽  
Joint Commitment ◽  
Global System ◽  
Climate Targets ◽  
Challenges And Opportunities ◽  
Other World ◽  
The Eu

President Trump's withdrawal from the Paris Agreement on climate change, albeit predictable, presents both challenges and opportunities for the global system of multilevel governance. Various stakeholders are ready to fill the void, including other world leaders, such as the EU, and in particular Germany; US state actors, such as California; and even cities and businesses. Whatever the outcome, the reaffirmed joint commitment to implementing the climate targets is good news for the planet.

scholarly journals CONCEPTUAL BASIS OF TAX POLICY FORMATION IN THE GLOBALIZATION CONDITIONS

2020 ◽  
Vol 6 (2) ◽  
pp. 81-92 ◽  
Author(s):  
Svetlana Khalatur ◽  
Olena Trokhymets ◽  
Oleksandr Karamushka
Keyword(s):  
Tax Policy ◽  
Direct Investment ◽  
Capital Gains ◽  
Tax Revenue ◽  
The European Union ◽  
Tax System ◽  
Tax Rate ◽  
Capital Gains Taxes ◽  
The Impact ◽  
The Eu

The purpose of the article is to analyze the tax systems of the countries of the European Union and Ukraine, the impact of individual indicators of the tax system on the economies development, study the possibility of applying the accumulated experience. The subject-matter of the study is the methodological and conceptual foundations of the tax policy-making process of the EU and Ukraine. Methodology. Based on the analyzed scientific literature on tax policy formulation of countries, the methodological principles of this study provide for the joint application of a set of well-known general scientific and special methods of research in economics. In particular, the dialectical method, the method of scientific abstraction, the method of systematic analysis, economic and mathematical modeling were used. Results. The article analyzes the individual indicators of the tax system functioning of 28 countries of the European Union and Ukraine; and the impact of these indicators on the economy development. In particular, the following indicators were studied: customs and other import duties, firms expected to give gifts in meetings with tax officials; firms that do not report all sales for tax purposes; firms visited or required meetings with tax officials; labor tax and contributions; net taxes on products; other taxes; other taxes payable by businesses; profit tax; tax payments; tax revenue; taxes on exports; taxes on goods and services; taxes on income, profits and capital gains; taxes on income, profits and capital gains; taxes on international trade; time to prepare and pay taxes; total tax rate. The dependence of foreign direct investment on profit tax, tax revenue; taxes on income, profits and capital gains; time to prepare and pay taxes and total tax rate have been studied. The study shows that, on average, tax revenue affects foreign direct investment, net inflows with the same strength as time to prepare and pay taxes, but almost twice as much as taxes on income, profits and capital gains. Practical implications. The article contains a set of tools and rules for reviewing approaches, guidelines and criteria for the effectiveness of Ukraine's tax policy in line with the global development concept. Value / originality. The conceptual criteria for the formation and implementation of the tax policy of the state are determined, it is carried out the comparative analysis of the tax policy of Ukraine and the EU countries within the framework of the European economic integration, which occurs simultaneously with the globalization of the world economy.

Regionalist Parties and the European Union

2020 ◽  
Author(s):  
Emanuele Massetti ◽  
Arjan H. Schakel
Keyword(s):  
European Union ◽  
European Integration ◽  
Political System ◽  
Maastricht Treaty ◽  
Multilevel Governance ◽  
The European Union ◽  
Member States ◽  
Political Actors ◽  
The Eu

Regionalist parties are political actors that emphasize distinct ethno-territorial identities and interests vis-à-vis those of the entire state, advocating some forms of territorially based self-government in a view to protect, give voice to, and enhance those identities and interests. The tense relationships that these political actors often have with the central institutions leads them, in the European Union (EU) context, to identify the EU as a potential ally in their struggle against the state. Indeed, the EU system of multilevel governance, in which regional governments have obtained a considerable role, is also the result of a combined effect of regionalist parties’ pressure on member states from below and the process of European integration creating a favorable political framework from above. This putative alliance was celebrated, during the 1980s and 1990s, with the Maastricht Treaty representing a pivotal moment for the launch of the vision of a “Europe of the Regions.” However, the EU constitutional reforms of the 2000s (from the Treaty of Nice to the Treaty of Lisbon) fell rather short vis-à-vis regionalist claims, revealing the “illusionary character” of the “Europe of the Regions” idea. Since then, attempts to achieve “Independence in Europe” (through “internal enlargement”) have intensified in regions governed by strong and radical regionalist parties, such as in Catalonia and Scotland. These secessionist attempts have added further strain to an already under-stress EU political system. Indeed, far from acting as an ally of regionalist forces, the EU appears to have straddled between the role of a neutral observer and a supporter of member states’ territorial integrity.

EU Apple ruling will not solve tax policy problems

2016 ◽  
Keyword(s):  
Tax Policy ◽  
State Aid ◽  
Gdp Growth ◽  
Foreseeable Future ◽  
Content Type ◽  
Policy Problems ◽  
The Eu ◽  
Special Arrangement ◽  
International Companies

Significance The Commission judged that Irish authorities had forgone this sum as part of a special arrangement with the global technology company, thereby granting it illegal state aid. This case illustrates the confusing state of tax affairs in the EU, particularly regarding mobile international companies. Impacts The Commission is unlikely to go much further than the laudable but limited initiatives on CCCTB, CbCR and BEPS in the foreseeable future. The uncertainty resulting from Ireland's appeal against the Commission's decision could make the country less attractive to investors. Given Ireland's extraordinary bounceback in GDP growth in 2015, there is some latitude for greater tax convergence with the EU15.

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