scholarly journals THE INFLUENCE OF THE INTEGRATION IN THE EUROPEAN UNION ON THE ROMANIAN FISCAL LEGISLATION

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.

2020 ◽  
pp. 97-105
Author(s):  
Aleksandra Kusztykiewicz-Fedurek

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.


2020 ◽  
Vol 11 (1) ◽  
pp. 97-108
Author(s):  
Massimiliano Delfino

In Italy, workers’ mobility is a very complicated puzzle that is composed of different pieces. This paper deals with such different pieces under the perspective of workers' mobility within the European Union and highlights that the term mobility is not a synonym of posting (of workers), since the latter term indicates only one of the types (although the most relevant) of workers’ mobility. The author starts with workers’ mobility within the national border and beyond the European Union. Then, he concentrates his attention on the Italian way of transposing the EU Directives on the transnational posting of workers, which is very problematic, especially with reference to the role of collective bargaining agreements. Special attention is dedicated to the issue of public policy where an important role is played by Italian case law, which is very interesting and not uniform. The paper ends with some predictions about the forthcoming Italian legislation concerning both national and transnational mobility, which will be possibly influenced by the domestic political agenda.


1996 ◽  
Vol 45 (3) ◽  
pp. 736-740 ◽  
Author(s):  
Karl Newman ◽  
Michael Michael

The enlargement of the European Union from 1 January 1995 by the accession of Austria, Finland and Sweden inevitably necessitated amendments to much Community legislation.1


2020 ◽  
Vol 82 ◽  
pp. 174-188
Author(s):  
Iuliia Lokshyna

The issue of the necessity of approximation, adaptation or harmonization of the Ukrainian legislation with the EU legislation has been tackled by a number of scholars in Ukraine. A number of normative documents also paid considerable attention to this issue in general. However, there is still an issue of defining the most suitable term which would better purpose bringing legislation into conformity with the requirements of the EU. According to some scholars the notion “harmonization” could better reflect this process. This view is also shared by the author of this article. The article also discusses the importance and the need to pass new draft laws in the field of trade defence in Ukraine, in particular, regarding anti-dumping, countervailing measures and safeguards. Since some of the new articles correspond to similar provisions in the EU directives, this is viewed as an important step to harmonize the Ukrainian legislation with the legislation of the European Union in this sphere.


2020 ◽  
Vol 21 (1) ◽  
pp. 52-61
Author(s):  
William Sulisyo ◽  
Hendhia ◽  
Ivonne ◽  
Ellica ◽  
Andhika Raflie ◽  
...  

European Union is a political and economic union of 27 member states. Britain is one of the leading members of the EU. The UK decided to leave the European Union. The EU struggled with the project that was being worked on called Climate Diplomacy. EU and its member states are part of the United Nations Framework Convention on Climate Change (UNFCCC). The EU has built a significant and potentially a leading position in global governance on climate. Brexit is only one factor that could change the dynamics of its role. In this case, The EU has a negative impact as well as positive impacts due to Brexit. It turns out that the negative implications are more dominant than positive effects. European Union will lose the financial contribution made by the UK to the EU budget.   Keywords: European Union, UK, Brexit, Climate Diplomacy.


Energies ◽  
2020 ◽  
Vol 13 (8) ◽  
pp. 1925 ◽  
Author(s):  
Jarosław Brodny ◽  
Magdalena Tutak

The European Union (EU) is considered one of the most economically developed regions worldwide. It was driven by the mining industry for several decades. Despite certain changes in this area, a number of mineral and energy resources are still being mined in the EU. Nevertheless, mining activities are accompanied by many unfavorable phenomena, especially for the environment, such as greenhouse gas and air pollutant emissions. The great diversity of the EU countries in terms of the size of the “mining and quarrying” sector means that both the volume and structure of these emissions in individual countries varies. In order to assess the current state of affairs, research was conducted to look at the structure and volume of these emissions in individual EU countries. The aim of the study was to divide these countries into homogenous groups by structure and volume of studied emissions. In order to reflect both the specificity and diversity of the EU countries, this division was based on the seven most important gases (CO2, CH4, N2O, NH3, NMVOC, CO, NOx) and two types of particulate matter (PM 2.5, PM 10) emitted into the atmosphere from the sector in question. The volume of studied emissions was also compared to the number of inhabitants of each EU country and the gross value added (GVA) by the mining and quarrying sector. This approach enabled a new and broader view on the issue of gas and air pollutant emissions associated with mining activities. The artificial Kohonen’s neural networks were used for the analysis. The developed method, the analyses and the results constitute a new approach to studying such emissions in the EU. Research that looks only at the emission of harmful substances into the environment in relation to their absolute values fail to fully reflect the complexity of this problem in individual EU countries. The presented approach and the results should broaden the knowledge in the field of harmful substance emissions from the mining and quarrying sector, which should be utilized in the process of implementing the new European climate strategy referred to as “The European Green Deal”.


Author(s):  
Nataliia Popova

The European Union is currently facing multiple crises and challenges, the future shape and character of the Union are being increasingly questioned. The processes occurring in the EU have direct impact on its external relations with other countries. The aim of the article is to analyse the contemporary peculiarities and problems of European Union's development and its impact on further relations between Ukraine and the EU. It argues that the crises management has become a new daily reality for Europe since 2009. Further, the article briefly examines the most significant crisis trends in the EU: economic problems, migration crisis, Euroscepticism, security challenges, Brexit. The latter is considered from two perspectives: as the first step to EU's disintegration and as the chance to rethink the European project. Economic problems as Euro crisis, debt crisis, unemployment are discussed and the main measures for their solving are outlined. The origins, scale and consequences of migration crisis for the EU are determined in the article. The next analyzed problem is the rise of Euroscepticism in the EU, the most influential eurosceptic parties in different EU-countries are named. Key security challenges for the EU with the emphasis on the Russian aggression in eastern Ukraine are examined at the end of the article. As the result of analysis it is concluded that the contemporary problems of the EU have mainly negative impact on the development of the Ukraine-EU relations and its future strongly depends on that, how and when the European Union will overcome all effects of recent crises. Keywords: European Union (EU), Ukraine, migration crisis, Euroscepticism, Brexit, Russian-Ukrainian conflict


2019 ◽  
pp. 63-73
Author(s):  
V.S. Osipov

The article attempts to econometric modeling of the influence of a complex of factors on the volume and dynamics of the economies of the member States of the European Union, taking into account their differentiation. The main results of the author’s research are as follows. First, the fundamental coincidence of trends in the EU GDP dynamics with global trends and the presence of a strong negative impact on this dynamics of the global crisis of the late 2000s have been established. Secondly, it is once again confirmed that there is a significant differentiation between the founding States of the EU and the countries that joined it after 1990, expressed in a significant excess of macroeconomic indicators of the first group of countries of similar indicators of the second group. Thirdly, the difference between the combinations of factors influencing economic development in the two groups of EU countries is revealed, which once again testifies to the bloc nature of the EU structure.


2010 ◽  
Vol 211 ◽  
pp. F27-F37

The deepest, longest and most broadly-based recession the European Union has ever experienced appears to have come to an end. The third quarter of 2009 saw GDP in the EU increase by 0.3 per cent and economic activity in the Euro Area rose by 0.4 per cent. The recovery is expected to be broadly based across countries. After deep contractions registered in 2009 in all members of the EU (with the exception of Poland), all but four EU economies are expected to have recorded some growth in the second half of 2009. Greece, Ireland, Spain and Latvia suffered more than other EU economies, due to their intrinsic vulnerabilities, which reinforced the negative impact of the global shock. These economies are expected to record only moderate positive growth in 2011.


2017 ◽  
Vol 8 (4) ◽  
pp. 487-504 ◽  
Author(s):  
Katarzyna Cheba ◽  
Katarzyna Szopik-Depczyńska

Research background: The basic question we ask is whether is it possible to talk in today’s globalizing world about the uniform of the competitiveness of the economies? Posing such questions is particularly important in the case of political and economic structures such as the European Union. The competitiveness of the economies is now one of the most frequently discussed topics. In this work, due to the context of the conducted research (international comparisons of the EU countries’ economies) the competitiveness of international economies will be considered in terms of international competitive capacity. In addition to the problems associated with defining this concept, there are also important dilemmas concerned with the measurement of the competitiveness. In the performed comparative analyses of European economies the research results presented within reports of „Global Competitiveness Index” will be used. Purpose of the article: The main purpose of the paper is to conduct a multidimensional comparative analysis of the competitive capacity of the European Union countries and geo-graphical regions of Europe. Methods: In the paper, to study the spatial differentiation of the EU countries and geograph-ical regions of Europe in the context of their competitive capacity, the taxonomic measure of development based on median vector Weber was used. Findings & Value added: As a result, the classification and the typological groups of EU countries and geographical regions of Europe calculated on the basis of the features describing their competitive capacity arises. The value added of these research is the analysis of competitive capacity conducted not only for EU countries, but also for geographical regions of Europe. In the paper, the verification of criteria using by World Economic Forum to assess the competitive capacity of EU economies was also conducted. In this area of the research, because of high level of correlation, many features from initial database were deleted.


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