scholarly journals Tax policy, tax disharmony and tax competition: The situation of Greek economy

2019 ◽  
Vol 8 (2) ◽  
pp. 8-16
Author(s):  
Alkiviadis Karagiorgos ◽  
George Drogalas ◽  
Grigorios Lazos ◽  
Ioanna Fotiadou
Keyword(s):  
European Union ◽  
Tax Evasion ◽  
Descriptive Analysis ◽  
Statistical Processing ◽  
The European Union ◽  
Political Union ◽  
Structural Problems ◽  
Greek Economy ◽  
National Governments ◽  
Taxation System

The European Union is a unique economic and political union, a single "internal" market with over than 510 million inhabitants. Further coordination in the field of taxation is required, since it is not yet integrated into the E.U. policy and remains under the responsibility of national governments. However, the economic and financial turmoil caused by the crisis of 2008 and the new challenges resulted from the globalization and digitalization of the economy, require profound reforms to tax systems. Thus, fiscal policy is a significant priority on the EU agenda: firstly, in order to stabilize public finances, stimulate growth and competitiveness and finance the European social welfare model as well as to tackle tax evasion and aggressive tax planning, developed mainly by multinationals. The present paper attempts to explore on a theoretical and empirical basis the challenges and possible developments towards harmonization in European taxation, at a critical juncture, not only for the integration but also for the existence of the European Union. More specifically, it investigates the Greek taxation and its structural weaknesses through empirical research conducted with questionnaires distributed among 225 tax officers, accountants, and accounting executives and statistical processing of their response. The results were examined through descriptive analysis, segmented in seven theoretical domains based on the examination of both audit literature and the present taxation state of Greece. The findings reveal that structural problems remain unresolved within the Greek tax system. However, it is understood that issues of distrust toward the taxation system may hinder harmonization processes.

scholarly journals Criteria for Defining Tax Evasion as Tax Terrorism

2017 ◽  
Vol 30 (1) ◽  
pp. 102-112 ◽  
Author(s):  
Māris Jurušs
Keyword(s):  
European Union ◽  
Tax Evasion ◽  
Tax Planning ◽  
The European Union ◽  
Political Consequences ◽  
Tax Revenues ◽  
Tax Fraud ◽  
Illegal Activities ◽  
National Governments ◽  
The Eu

Abstract There are significant losses in tax revenues across the European Union (EU). National governments lose billions of euros in the revenues from non-paid taxes and other illegal activities. The fight against aggressive tax planning, tax fraud and illegal activities is on the agenda of the EU, OECD and all the national governments. However, due to the size of tax losses it should not be treated just as tax evasion, but rather as tax terrorism! Therefore, the author has set criteria when tax evasion should be named as “tax terrorism” as well as designed the principles for tackling tax terrorism and other ways of non-payment of taxes. The tax evasion could be treated as “tax terrorism” in case of international evasion from taxes by organized groups of persons for criminal purposes as well as when it creates significant losses in government revenues. The term “tax terrorism” would have impact to communication and cause response of society and politics, therefore it would have more social and political consequences.

scholarly journals The Evolution of Agricultural Employment in Greece

2021 ◽  
pp. 95-103
Author(s):  
Ch. D. Paschalidis ◽  
D. P. Petropoulos ◽  
S. S Sotiropoulos ◽  
D. Ch. Paschalidis ◽  
Ch. N. Christodoulou ◽  
...  
Keyword(s):  
European Union ◽  
Rural Population ◽  
Agricultural Sector ◽  
Value Added ◽  
Large Percentage ◽  
The European Union ◽  
Structural Problems ◽  
Agricultural Employment ◽  
Greek Economy ◽  
The Eu

Abstract Agriculture is considered one of the most important economic sectors in the European Union as it accounts for a large percentage (about 44%) of the EU budget, but also due to the fact that a large part of its population and areas are affected by agricultural activities. In Greece, the agricultural sector is the main district of the economy with an irreplaceable and crucial role as an important employer for a large workforce, thus ensuring social cohesion and regional development. Following Greece's accession to the EU, Greek agriculture is defined by the rules of European agriculture through the Common Agricultural Policy (CAP). In general, the role of agriculture in Greece is proved by the fact that it occupies a large percentage of its land (about 30%) and employs 82% of rural population compared to 43% of urban population. Rural population in Greece is higher than that of the rest EU member states. The agricultural sector contributes to the country's GDP directly about 4% of the gross value added of the Greek economy and despite the problems it faces, it has demonstrated relative resilience to adverse economic conditions of recent years. In the present work, statistics concerning the agricultural employment in Greece are given and the main structural problems of Greek Agriculture are mentioned. In terms of agricultural employment, the absolute number of people has decreased significantly over time. The ratio employees in agricultural sector to the total number of employees decreased from 24% in 1989 to 15.2% in 2000 and 10.6% in 2017 but still remains significantly higher than the average of 4.4 % in 2017 in the European Union. Thus, in 2017 in Greece, 453,440 thousand people worked in agriculture. In connection with the outbreak of the Coronavirus Pandemic, especially in Greece, it was found that there is a lack of labor in the countryside and that the orientation of the economy should be directed to the agricultural sector to avoid possible food shortages and most importantly that this sector may lead to the stabilization of the Greek economy. Keywords: Agricultural holdings, People employed.

scholarly journals VAT Efficiency—A Discussion on the VAT System in the European Union

2021 ◽  
Vol 13 (9) ◽  
pp. 4768
Author(s):  
Anna Kowal ◽  
Grzegorz Przekota
Keyword(s):  
European Union ◽  
Tax Evasion ◽  
Value Added ◽  
Square Function ◽  
The European Union ◽  
Tax System ◽  
Aggregated Data ◽  
Tax Gap ◽  
Standard Rate ◽  
Tax Fraud

The effectiveness of the tax system can be analysed in various ways. According to the authors one of manifestations of such effectiveness is resistance to tax evasion. This phenomenon is influenced by multiple factors, with few being the level of VAT rates and the number of rates in force in the country concerned. The aim of the considerations is therefore to analyse how the standard VAT rate as well as the number of rates affect the effectiveness of this tax. The research was based on a literature query in the field of value added tax in the European Union. In addition, the problem of tax evasion was indicated and the aggregated data on the size of the tax gap in the Member States were presented. Then, there are the results of the research for 27 European Union countries for 2011–2019. The efficiency of VAT collection was modelled using square function, determining the significance of the parameters of this function, as well as the value of abscissa, which made it possible to group the countries based on how they maintained the efficiency of VAT collection over the analysed period of time. The final part of the study concentrates on the relationship between the efficiency of tax collection and the amount of both the basic rate and the number of rates. The conclusions of the research are as follows: a tax system with a small number of reduced rates, and preferably with one relatively low standard rate, is the system least susceptible to tax fraud. The research also shows a positive correlation between the value of the basic VAT rate along with the number of preferential rates and the scale of the tax gap, i.e., in countries with a higher standard VAT rate and a greater number of preferential rates, the tax gap is greater. The study will enable further investigation into the strategy of determining the optimal VAT rate and the process of its unification. Proposed changes may contribute to increasing the efficiency of VAT administration in EU countries, reducing the shadow economy, tax fraud and positively influencing economic growth.

scholarly journals Analysis of Risk Factors for African Swine Fever in Lombardy to Identify Pig Holdings and Areas Most at Risk of Introduction in Order to Plan Preventive Measures

Pathogens ◽  
2020 ◽  
Vol 9 (12) ◽  
pp. 1077
Author(s):  
Silvia Bellini ◽  
Alessandra Scaburri ◽  
Marco Tironi ◽  
Stefania Calò
Keyword(s):  
Risk Factors ◽  
At Risk ◽  
European Union ◽  
Preventive Measures ◽  
Descriptive Analysis ◽  
African Swine Fever ◽  
The European Union ◽  
Z Score ◽  
Pork Products ◽  
Pig Farms

In 2019, the area of the European Union (EU) affected by African swine fever (ASF) expanded progressively in a southwestern direction from Baltic and eastern countries. The disease can severely affect and disrupt regional and international trade of pigs and pork products with serious socioeconomic damages to the pig industry. Lombardy is one of the most important European pig producers and the introduction of ASF into the pig population could adversely affect the entire sector. A study was carried out to identify the farms and territories in the region most at risk of ASF introduction to plan preventive measures. The pig holdings were identified through a descriptive analysis of pig movements and Social Network Analysis (SNA), while, for the identification of the most exposed municipalities, an assessment of risk factors was carried out using the ranking of summed scores attributed to the Z-score. From the analysis, it was found that 109 municipalities and 297 pig holdings of the region were potentially more at risk, and these holdings were selected for target surveillance. This information was provided to veterinary authority to target surveillance in pig farms, in order to early detect a possible incursion of ASF and prevent its spread.

Transpunerea Directivei PIF și evaziunea fiscală la TVA

2020 ◽  
Vol 2020 (2020) ◽  
pp. 9-24
Author(s):  
Ioana Maria COSTEA ◽  
Keyword(s):  
European Union ◽  
Criminal Law ◽  
Tax Evasion ◽  
Analytical Approach ◽  
Comparative Method ◽  
Value Added ◽  
Time Limit ◽  
The European Union ◽  
Financial Interests ◽  
Blind Spots

Our study proposes a two-step analysis of the concept of VAT fraud, a time limit represented by the adoption of Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law. Through our analytical approach, which uses the comparative method meticulously under the auspices of the limited interpretation imposed by criminal law, specific hypotheses are revealed regarding the forms of tax evasion in the European Union framework for the operation of value added tax. Equally, the study seeks to identify the blind spots of national law and the directions for refining tax evasion legislation.

The ‘Pillared-Privatisation’ of Pension Provision in the European Union: The Case of the United Kingdom

2002 ◽  
Vol 4 (1) ◽  
pp. 5-24 ◽  
Author(s):  
Patrick Ring ◽  
Roddy McKinnon
Keyword(s):  
European Union ◽  
World Bank ◽  
The European Union ◽  
Means Testing ◽  
The Road ◽  
The United Kingdom ◽  
The World Bank ◽  
The Government ◽  
The Uk ◽  
National Governments

Across the European Union, national governments are re-assessing the institutional mechanisms through which pension provision is delivered. This articles sets the debate within the wider context of the ‘pillared’ structural analysis often adopted by international institutions when discussing pensions reform. It then sets out a detailed discussion of developments in the UK, arguing that the UK is moving towards a model of reform akin to that promoted by the World Bank – referred to here as ‘pillared-privatisation’. The themes of this model indicate more means-testing, greater private provision, and a shift of the burden of risk from the government to individuals. An assessment is then made of the implications of UK developments for other EU countries. It is suggested that while there are strong reasons to think that other countries will not travel as far down the road of ‘pillared-privatisation’ as the UK, this should not be taken as a ‘given’.

scholarly journals General Government Debt and Budget Deficit as Threats to Economic Security of the European Union Countries

2019 ◽  
Vol 53 (1) ◽  
pp. 55-67
Author(s):  
Grzegorz Górniewicz
Keyword(s):  
European Union ◽  
Budget Deficit ◽  
Union Member ◽  
Descriptive Analysis ◽  
Government Debt ◽  
Economic Security ◽  
The European Union ◽  
Statistical Data Analysis ◽  
General Government ◽  
European Union Member States

Abstract The aim of the article is to present budget deficit and government debt in the European Union member states, with particular consideration of the countries that belong to the PIIGS group. This paper has focused on the scale of these phenomena, on their reasons and on some attempts made to improve the unfavourable situation. In the main thesis presented in the article, it is stated that budget deficit and general government debt come as significant threats to economic security of the European Union (EU) countries. The research methods that have been applied in the study involve descriptive analysis and statistical data analysis.

scholarly journals Conclusions: What future for the Treaty of Lisbon?

2021 ◽  
Vol 58 (1) ◽  
pp. e72661
Author(s):  
Ariadna Ripoll
Keyword(s):  
European Union ◽  
Political System ◽  
Window Of Opportunity ◽  
The European Union ◽  
Special Issue ◽  
Political Union ◽  
Treaty Of Lisbon ◽  
Institutional Structures ◽  
Normative Issues ◽  
The Eu

This conclusion to the special issue reflects on the evolution of European integration since the early 1990s in order to better understand the contested origins of the Treaty of Lisbon and the consequences the latter have had for the EU’s political system. It considers the various contributions of the special issue and shows how the Treaty emerged in an era of shifting cleavages, disputed steps towards a more political Union and rising populism. This legacy has led to more polarisation and politicisation – a phenomenon that the Treaty of Lisbon struggles to encapsulate and conciliate with the culture of consensus and compromise inherent to its institutional structures. As a result, we observe a bias towards policy stability – and even failure – that affects the legitimacy and democratic standards of the European Union. In a context of polycrisis, the difficulty to find compromises – especially in highly normative issues – leads to the de-politicisation of the EU and reinforces the gap between EU institutions and its citizens. The COVID-19 pandemic is a window of opportunity for the EU, in which to choose between integration and disintegration; between values and inaction.

Integration-Led Capitalism in the EU

2019 ◽  
pp. 142-186
Author(s):  
Thomas Kalinowski
Keyword(s):  
European Union ◽  
European Monetary Union ◽  
Distinct Form ◽  
The European Union ◽  
Regional Dynamics ◽  
Political Economies ◽  
National Governments ◽  
Global Economic Governance ◽  
The Eu

The global role of the European Union and its position in the trilemma triangle differ substantially from the global–hegemonic approach pursued by US finance-led capitalism. This chapter first explores the historical choices that countries in Europe made after the collapse of the BWS and the internal, regional dynamics of an emerging integration-led euro capitalism. We show that the EU (and until 1992 the European Economic Community) developed a distinct regional solution for the challenges of globalization with the creation of the single market and the European Monetary Union. This growth model is based economically on a specific European complementary specialization production system and politically on a distinct form of euro-corporatism. This does not mean that national governments and national political economies have become irrelevant, but rather that there is a convergence towards a common EU position when it comes to global economic governance.

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