scholarly journals Measuring innovation and institution: the creative economy index

Equilibrium ◽  
2017 ◽  
Vol 12 (1) ◽  
pp. 43 ◽  
Author(s):  
Rafał Żelazny ◽  
Jacek Pietrucha

Research background: A literature review on innovativeness and institutions pointing to their correlation and the possibility of their joint examination. Purpose of the article: This paper attempts to devise a measurement method for a creative economy, where as a result of feedback between institutions, human capital and technology conditions facilitating the development of creativity are created. Methods: An empirical meta-analysis of indicators characterising innovativeness and institutional environment was carried out, following the hypothesis that at least in part they contain common information on creative economy. Findings and Value added: The new synthetic index, a creative economy index (CEI), was constructed. The study was conducted for a group of 34 economies of the European Union and its associated states for the period of 2005–2014.

2021 ◽  
Vol 13 (9) ◽  
pp. 4768
Author(s):  
Anna Kowal ◽  
Grzegorz Przekota

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.


Author(s):  
Kaja Meh ◽  
Gregor Jurak ◽  
Maroje Sorić ◽  
Paulo Rocha ◽  
Vedrana Sember

Current lifestyles are marked by sedentary behaviour; thus, it is of great importance for policymaking to have valid and reliable tools to measure sedentary behaviour in order to combat it. Therefore, the aim of this review and meta-analysis is to critically review, assess, and compile the reliability, criterion validity, and construct validity of the single-item sedentary behaviour questions within national language versions of most commonly used international physical activity questionnaires for adults in the European Union: The International Physical Activity Questionnaire-Short Form and the Global Physical Activity Questionnaire. A total of 1749 records were screened, 287 full-text papers were read, and 14 studies were included in the meta-analysis. The results and quality of studies were evaluated by the Quality Assessment of Physical Activity Questionnaires checklist. Meta-analysis indicated moderate to high reliability (rw = 0.59) and concurrent validity (rw = 0.55) of national language versions of single-item sedentary behaviour questions. Criterion validity was rather low (rw = 0.23) but in concordance with previous studies. The risk of bias analysis highlighted the poor reporting of methods and results, with a total bias score of 0.42. Thus, we recommend using multi-item SB questionnaires and smart trackers for providing information on SB rather than single-item sedentary behaviour questions in physical activity questionnaires.


2021 ◽  
Vol 2 (4) ◽  
pp. 42-48
Author(s):  
S. V. ZAYTSEV ◽  

In March 2018 the European Commission presented a proposal to adopt a digital services tax (DST) on certain types of revenues of multinational digital Companies. The purpose of the digital services tax is to compensate in the short term for the low level of corporate taxation of these companies in the European Union and thus meet the urgent need of civil society for greater tax fairness. DST is presented as an indirect tax on turnover and is often compared to value-added tax (VAT). In this article, the author seeks to highlight the many differences that exist between the harmonized European Union VAT and the new DST. In addition, the author challenges the idea that the DST will actually be an indirect tax and, most importantly, that it will effectively increase tax justice in the European Union.


2020 ◽  
Vol 2020 (2020) ◽  
pp. 9-24
Author(s):  
Ioana Maria COSTEA ◽  

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.


Author(s):  
Sorin-George Toma ◽  
Daniel Peptenatu ◽  
Ion Andronache ◽  
Helmut Ahammer ◽  
Radu-Daniel Pintilii ◽  
...  

Author(s):  
Tomas Baležentis ◽  
Daiva Makutėnienė

The literature suggests different approaches towards modelling of the environmental impact caused by the production processes. The present paper attempts to establish a framework for multicriteria comparison of agricultural sectors of the European Union Member States and identify the performance gaps in terms of energy-related carbon dioxide emission. The research relies on the two approaches, viz. the by-production approach and the multi-criteria decision making approach. The environmental performance indicators were evaluated in regards to the desirable output (gross value added), inputs, and the undesirable output (carbon dioxide emission). The results indicate that Slovakia, Estonia, Lithuania, and Hungary should attempt to improve their carbon factors by implementing cleaner energy technologies. The combinations of by-production sub-indices suggest that productivity gains are more important for Sweden, Belgium, Poland, and France. Czech Republic, Latvia, and Finland are specific with low performance in terms of both the intended production and the undesirable output. The MCDM approach identified similar trends in performance as suggested by country ranking and correlation analysis.


Author(s):  
Mircea Muntean ◽  
Doina Pacurari

Fiscal policy constitutes – within the state's economic policy – a system by means of which the taxes and duties owed to the country's consolidated budget are established and collected. Taking into account the role fiscal policy has been playing since Romania's admission in the European Union, one of the goals ceaselessly looked for is its adapting to the international community's acquis through the implementation of the European directives in our context. The EU directives make reference to direct taxes: dividend tax, interest income tax, assets transfer, shares exchange, income taxation for the non-residents, and so on, along with the indirect taxes: value-added tax, excise duties, etc. The paper approaches the main provisions within the contents of the European directives as well as the means of their implementation in the Romanian fiscal legislation regarding various types of taxes. The implementation of the European directives has been simultaneous with the establishing of measures concerning fiscal fraud prevention, frauds liable to have a negative impact on the state's consolidated budget.


2021 ◽  
Vol 62 (01) ◽  
pp. 186-189
Author(s):  
Nigar Yadulla Shahgaldiyeva ◽  

Value-added tax is an indirect tax based on the sale value of goods, production and non-manufactured goods as an object of taxation. According to the mechanism and procedures for the calculation and payment of value added tax, this tax is not directly imposed by a particular person, but applies to consumers in the process of return. In this case, the value added tax is neutral for securities. In addition, value added tax is universal and is characterized by the difference between purchases at each stage of production and turnover. In connection with the calculation of value added tax, the taxpayer's tax liability to the budget consists of the difference between the amount of tax assessed on taxable turnover and the amount of tax to be deducted in accordance with the documents. Key words: European Union, value Added Tax, tax, tax system


Author(s):  
F. Amoretti

The term “e-government” became part of the political vocabulary toward the end of the 1990s. Previously, with the onset of new technologies, it found its place in the wider “semantic container,” the information society. To respond to the United States and Japan’s economic challenge, the European Commission drew up a “White Paper on Growth, Competitiveness, and Employment: Challenges and Ways Forward to the 21st Century” (the so-called Delors’ White Paper). The construction of the IS is considered one of the five fundamental priorities of the Union to create a “common information area” based on ICTs and telematic infrastructure. E-government was the key element of significant community programmes (i.e., IDA [Interchange of Data between Administrations] and TEN-TELECOM [from 2002 renamed eTen]). A decisive step toward the development of EU policies for e-government came with the approval, in June 2000, of the Action Plan “eEurope 2002: An Information Society for All.” Guidelines were fixed for greater use of the Internet, and the initiative “Government online: electronic access to public services, [which] aims to ensure that citizens have easy access to essential public data, [...] [and, in order to improve] efficiency in the public sector, will require a re-thinking of internal organisation and of electronic exchanges between institutions” (Council of the European Union & Commission of the European Communities, 2000, p. 22). A few months previously, based on numerous EC documents, the Council of Europe of Lisbon indicated an ambitious objective for the European Union: “to become the most competitive and dynamic economy based on knowledge in the world, capable of achieving sustainable economic growth, creating new and better jobs and more social cohesion.” The so-called “Lisbon strategy” to permit Europe to recover the delay accumulated compared to the U.S., was intended to guide community policies up to 2010. It is in this context, interwoven with different and often conflicting pressures (economic competition and social cohesion, market logics, and the language of rights) that action plans are formulated and policies for e-government implemented in Europe.


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