scholarly journals Comparative Analysis of Tax Policy Indices of EU Countries, Central Europe Countries and Ukraine

2020 ◽  
Author(s):  
Liana Moskalyk ◽  
Roman Moskalyk
Keyword(s):  
European Union ◽  
Tax Policy ◽  
Capital Gains ◽  
European Countries ◽  
Tax Policies ◽  
Member States ◽  
Central European ◽  
Business Taxes ◽  
Eu Member States ◽  
Tax Revenues

The article analyzes the tax policies of EU member states, Central European countries and Ukraine for the period 2005–2018, in particular: the level of tax revenues, profit tax, other taxes on business, taxes on income, profits and capital gains, taxes on goods and services, labor tax and contributions, time to prepare and pay taxes, number of tax payments. As a result of the study, we see signs of convergence in tax policies of Ukraine and EU member states, especially since 2014 (after the Revolution of Dignity in Ukraine). Tax policy trends over recent years in Ukraine are most in line with those of post-socialist Central European countries. This may be a sign that Ukraine is following a similar path to tax policy reforms, as is the case of Central European countries while integrating into European Union. The important issue for Ukraine is equitable distribution of tax pressure on business (optimize) and individuals (weaken) in order to move closer to EU indicators. Key words: tax policy; tax revenues; taxation; budget; economy of Ukraine; European Union; Central European countries.

scholarly journals The cultural constituent of the European Soft Power in the Republic of Kazakhstan

2020 ◽  
Vol 132 (3) ◽  
pp. 103-113
Author(s):  
A.Zh. Seitkhamit ◽  
◽  
S.M. Nurdavletova
Keyword(s):  
European Union ◽  
Foreign Policy ◽  
Soft Power ◽  
Cultural Diplomacy ◽  
European Countries ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
The Republic ◽  
The Eu

The European Union dynamically exercises various forms and methods of the Soft Power in its foreign policy. The article reviews its main principles and characteristics as well as conceptual basics. As an example, the article considers the European cultural diplomacy in the Republic of Kazakhstan as a method of soft power. The authors pay an attention specific actions of the European cultural diplomacy in Kazakhstan as well as the mechanisms of its implementation. Apart from that, cultural soft power of two European countries – France and Germany – are considered as separate actions of the EU member states in the sphere of culture. Finally, it assesses importance of Kazakhstan for the EU and effectiveness of such policy in this country.

scholarly journals Evaluating the Extent and Nature of ‘Envelope Wages’ in the European Union: A Geographical Analysis

2009 ◽  
Vol 16 (1) ◽  
pp. 115-129 ◽  
Author(s):  
Colin C. Williams
Keyword(s):  
European Union ◽  
Small Group ◽  
The European Union ◽  
Member States ◽  
East Central ◽  
Geographical Analysis ◽  
Central European ◽  
Eu Member States ◽  
East Central European

To evaluate the spatialities of the illegal wage practice where employers pay their declared employees both an official declared wage and an undeclared ‘envelope’ wage so as to avoid tax liabilities, a 2007 survey conducted in 27 European Union (EU) member states is reported. The finding is that 5% of employees received envelope wages which amount on average to some two-fifths of their wage packet. Revealing how, although heavily concentrated in a small group of East-Central European nations, this wage practice is nonetheless ubiquitous, the paper concludes by discussing how this practice might be tackled.

scholarly journals The Support of Agricultural Land Through the “Central European Initiative on Agricultural Land Protection”

2018 ◽  
Vol 7 (2) ◽  
pp. 24-26
Author(s):  
Lucia Palšová
Keyword(s):  
European Union ◽  
Agricultural Land ◽  
Food Policy ◽  
Positive Impact ◽  
The European Union ◽  
Member States ◽  
Land Protection ◽  
Central European ◽  
Eu Member States ◽  
The Eu

AbstractThe protection of the qualitative aspects of agricultural land is in the interests of both Slovakia and the European Union. Several policy documents have emerged in the European Union over the last few years, however, they have not been legally binding, as the EU Member States refuse all binding legal acts in this area. Therefore, solving the problem of agricultural land protection is left to the exclusive competence of the EU Member States. On the other hand, problems related to agricultural land cross the borders of states and that is why the Department of Law, Faculty of European Studies and Regional Development, Slovak University of Agriculture in Nitra submitted an international research project under the Erasmus + program, Key Action 3: Jean Monnet entitled “Central European Initiative on Agricultural Land Protection”. The aim is to strengthen the dialogue between key stakeholders in the protection of agricultural land in Central Europe what will have a positive impact on the achievement of the EU agri-environmental and food policy objectives.

scholarly journals Agriculture of central and eastern European countries in the European Union

2006 ◽  
Vol 53 (4) ◽  
pp. 457-470
Author(s):  
Srdjan Redzepagic
Keyword(s):  
European Union ◽  
Agricultural Policy ◽  
Common Agricultural Policy ◽  
European Countries ◽  
Eastern European ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Eastern European Countries ◽  
The Eu

Agriculture posed considerable tensions for the processes of enlargement of the European Union, because of its continuing importance both in the economies of the applicant countries of Central and Eastern European countries which have joined EU on the 1st may 2004., and in the EU budget and acquits communautaire. The preparation of agriculture in the candidate countries to join the EU was rendered more complex by the fact that the Community's Common Agricultural Policy was a moving target. The aim of this paper is to show the bases elements of the Common Agricultural Policy, but also to provide a survey of recent developments relating to agriculture in the EU and new member states of the EU before their accession to EU and their preparation to access on the enlarged market, in order to indicate the main challenges and difficulties posed by enlargement. It seems likely that agricultural policy in the enlarged EU will attach increased priority to objectives such as rural development and the environment. However, these new priorities may be expensive to realize, and may impose a growing burden on the national budgets of EU member states.

scholarly journals Changes in tax structures in European Union Member States

2015 ◽  
Vol 37 (s1) ◽  
pp. 137-155
Author(s):  
Vera Takács ◽  
Ákos Máté ◽  
Sándor Gyula Nagy
Keyword(s):  
European Union ◽  
Tax Policy ◽  
Union Member ◽  
Tax Policies ◽  
The European Union ◽  
Member States ◽  
Structure Changes ◽  
The Impact ◽  
European Union Member States ◽  
Visegrad Group

The European Union does not have a comprehensive common tax policy and substantial changes in this specialized policy area are not likely in the foreseeable future. Albeit common rules, requirements, minimum rates for certain tax types were implemented in the last few decades, they barely limit the Member States in using their tax policies as one of the worthiest elements of their arsenal in increasing competitiveness or quite the contrary, to undermining their own international competitiveness inadvertently through a misguided tax policy. In this article, we put the tax policies of the Visegrad Group and the Eurozone core countries (Germany, Austria and the Netherlands), as well as changes in these policies under the magnifying glass, in terms of the impact of tax structure changes on economic growth and employment in the last decade.

scholarly journals Samorządowe dochody podatkowe w wybranych państwach Unii Europejskiej

Studia BAS ◽  
2021 ◽  
Vol 1 (65) ◽  
pp. 251-282
Author(s):  
Monika Korolewska
Keyword(s):  
European Union ◽  
Local Governments ◽  
Union Member ◽  
European Countries ◽  
The European Union ◽  
Member States ◽  
Local Taxes ◽  
Tax Revenues ◽  
Local Taxation ◽  
European Union Member States

The article looks at the issue of local taxation in 22 selected European countries, members of OECD, as well as the European Union member states. The author analyses the importance of local taxes for regional and local governments measured by the share of tax revenues received by these governments as a percentage of GDP and percentage of total tax revenues. She also presents the structure of local tax revenues. The study is based on the OECD revenue and taxes in Europe database.

scholarly journals Convergence of EU Member States in the Field of Excise Duties in the Period 2000–2015

2017 ◽  
Vol 65 (4) ◽  
pp. 1415-1424
Author(s):  
Jarmila Rybová
Keyword(s):  
European Union ◽  
Tax Policy ◽  
Development Trend ◽  
Individual Member ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Excise Taxes ◽  
Excise Duties ◽  
The Eu

This article aims to determine the convergence of the 27 EU Member States in the field of excise duties in the period 2000 – 2015. However, more recent complete data for all states are not available yet. The development trend towards convergence or divergence of monitored indicators is detected by indicators that represent excise taxes in the tax systems of the Member States of the European Union from the Eurostat database. Excise taxes are collected as whole. The article should answer two questions that are derived from generally preferred trends in the EU in a given period, ie. the trend growth of the tax burden to consumption and a trend approximation (harmonization) taxing consumption due to the functioning of internal market in the EU. The question is whether Member states and candidate countries are similar to each other in the field of excise duties and any similarity to the changes between the years 2000 and 2015. The second question is whether the differences are caused by tax policy states, ie. Changes in rates or absolute consumption. The indicators of individual member states are subjected to cluster analysis, and subsequently evaluated by means of selected factors that relate to tax policy and national economic aggregates, especially the consumption of taxed products. Results show growing differences (divergence) between most countries of the original EU‑15 group and the group of countries which joined the European Union in 2004 and 2007.

ETHNO-CULTURAL ASPECTS OF GLOBALIZATION: EXPERIENCE OF EUROPEAN COUNTRIES

2020 ◽  
Author(s):  
Vyacheslav Petrishchev
Keyword(s):  
European Union ◽  
European Countries ◽  
The European Union ◽  
Cultural Relations ◽  
Member States ◽  
Eu Member States ◽  
Cultural Aspects ◽  
Political Economic ◽  
Further Development ◽  
The Eu

The article deals with the ethno-cultural aspects of globalization on the example of European countries, members of the European Union. The influence of the ethno-cultural factor on political, economic and cultural relations within the EU member-states, between the EU member-states and relations with immigrants from Africa, Asia and the Middle East is shown. The forecast for the further development of the European Union as a major factor of globalization is given.

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.

scholarly journals European Regional Inequalities: The Other Face of Development

2017 ◽  
Vol 9 (4) ◽  
pp. 163
Author(s):  
Celeste Perrucchini ◽  
Hiroshi Ito
Keyword(s):  
European Union ◽  
Empirical Evidence ◽  
Capita Income ◽  
Relevant Literature ◽  
Point Of View ◽  
The European Union ◽  
Per Capita Income ◽  
Member States ◽  
Eu Member States ◽  
Per Capita

Empirical evidence suggests an overall convergence in terms of GDP and per capita income occurring among the European Union (EU) Member States. Nevertheless, economic inequalities have been increasing at the regional level within European Union countries. Through the review of relevant literature, this study analyzes the increasing inequalities from an economical point of view, focusing on Italy and the UK as examples. First, a general overlook of the empirical evidence of the GDP and per capita income at national and sub-national levels will be presented. Second, an explanation of the possible causes of the results will be proposed through the use of economical and sociological theories. The findings of this research might uncover the relative inefficacy of EU Cohesion policies and point towards the necessity for deeper and more thoughtful measures to continue the convergence of Member States while preserving internal equilibria. This paper ends with discussions for the future directions of the EU.

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