scholarly journals Occupancy Tax Within Tax Models of Nautical Tourism in the Mediterranean

Pomorstvo ◽  
2018 ◽  
Vol 32 (2) ◽  
pp. 173-181
Author(s):  
Luka Vukić ◽  
Pero Vidan ◽  
Eli Marušić

The existing tax models in nautical tourism, different for an individual country, contain various additional taxes already analyzed in scientific researches, while the characteristics and impacts of occupancy tax have been left neglected. The aim of the paper is to examine the impact of occupancy tax on the competitiveness of the price policy in nautical tourism within the Mediterranean countries, by performing the comparative analysis of tax models between the European Union member states and other Mediterranean countries. The results obtained have shown different and hardly comparable tax models, determined by the strategic orientation of the individual country in nautical tourism. The charges of the representatives of two target groups, the occupancy tax prices in Montenegro and similar models in Croatia and Greece have been compared, where the research findings indicated Montenegro as more competitive than the two other EU countries in all categories of the analysis. The obtained results have neglected other destinations comparative advantages mainly favorable to the EU countries having excellent development perspectives. The small scale participation of the occupancy tax in the overall tax model should not allow long-term outflow of the users in the European Union’s nautical tourism due to short-term revenue growth.

2018 ◽  
Vol 23 (4) ◽  
pp. 780-794 ◽  
Author(s):  
Marion Repetti ◽  
Christopher Phillipson ◽  
Toni Calasanti

This article examines the impact of economic inequalities on the individual choices that North European retirees make when they migrate to Mediterranean countries. It considers a group of retired and early-retired migrants who live permanently in Spain and have limited economic resources. Through a qualitative methodology based on semi-structured interviews with retirement migrants as well as ethnographic observations and spontaneous conversations in the study site, we provide new sociological knowledge about the relations between retirement migration and the unequal risks of social exclusion that retirees must manage in Northern Europe. We find that for many of these migrants, moving represents a way of managing economic risks in retirement, improving their financial situation and status. At the same time, however, it introduces new vulnerabilities. The latter are all the more visible when unexpected political changes occur, such as the recent decision that the UK would leave the European Union (Brexit).


2021 ◽  
pp. 096977642110371
Author(s):  
Andrew Herod ◽  
Stelios Gialis ◽  
Stergios Psifis ◽  
Kostas Gourzis ◽  
Stavros Mavroudeas

COVID-19 is a global pandemic but has a particular geography to it, differentially affecting people and places. Here we explore its impact upon labour markets in the Mediterranean European Union (EU) countries. Our analysis is part of a collective work-in-progress monitoring the pandemic’s effects upon workers since early March 2020. First we note that there is a geographical political economy to pandemics. We then scrutinise the current pandemic’s spatiality and impact upon Mediterranean EU workers. Following this, we discuss how workers are responding to the pandemic and how this is remaking the geography of employment. As such, our paper represents a contribution to the ongoing development of the Labour Geography literature. Overall, we stress that workers face a variety of choices in responding to the pandemic, choices which are, of course, shaped by the geographical contexts within which workers find themselves. In deciding whether and how to act, they are playing proactive roles in shaping COVID-19’s impact upon the geography of employment and emerging labour landscapes.


2012 ◽  
Vol 48 (No. 4) ◽  
pp. 166-170
Author(s):  
B. Boučková

Agricultural co-operatives play an important role in the European Union, as can be proved by their numbers in the individual EU countries. However, they have diversified during the last decades and developed from the “classical” co-operative of the Rochdale type into several forms, which do not always fully observe all the recognised co-operative principles. These are namely the share co-operatives, daughter co-operatives, “New Generation Co-operatives” and limited liability co-operatives. Among the individual EU countries, there are also considerable differences with regard to the co-operative legal frame. For the future, co-operatives can play important role both in the economic field and in the social field.


2019 ◽  
Vol 3 ◽  
pp. 121-134
Author(s):  
Marta Miedzińska

The foundations and the operating framework of the institutions of the European Union and its Member States are determined by legal acts established at the EU level. The legal bases at the EU level contain key standards in the scope of protection of the financial interests of the European Union and are the main determinants for the individual EU countries when their legal institutions create legal bases at the national level. The aim of this article is to present the main legal basis for the protection of the financial interests of the European Union at the EU level, which will help to examine the impact of these provisions on detecting irregularities and fraud in the EU.


Author(s):  
I. Marekha ◽  
V. Myrhorodska

The article substantiates the necessity to introduce systematic and effective tax eco-reforms in the context of resource-oriented economic development by the European Union countries. The performance and effectiveness of the reforms are estimated in relation to the main four groups of environmental taxes: energy taxes, pollution taxes, resource taxes and transport taxes. The macroecological policy of the European Union countries is the object of the undertaken analysis. The article examines the impact of macroeconomic factors on environmental taxes across the EU, using a correlation analysis toolkit. Four groups of macroeconomic parameters were selected for analysis: internal macroeconomic factors (nominal GDP, real GDP, inflation, business cycle stage, budget deficit, energy consumption level); external macroeconomic factors (government debt, exports, foreign direct investments); institutional macroparameters (environmental culture, shadow economy, trust in government) and fiscal macroparameters (tax culture and fiscal freedom). The economic interpretation of the obtained correlates is given. Based on the correlation analysis, stimulators and de-stimulators of tax environmental reforms across the EU were identified. It is established that the factors that positively influence on the tax environmental reforms are the overwhelming majority of the analyzed factors. The formation of indicators of the effectiveness of tax environmental reforms is undertaken for six countries of the Community. In particular, the analysis covers three economic leaders (Germany, the United Kingdom and France) and three leading EU countries in the field of environmental tax collection (Latvia, Greece and Slovenia). The article presents approaches to improving the assessment of the effectiveness of tax environmental reforms based on the consideration of fiscal (budget-filling) and reproductive (multiplicative) functions of environmental taxes. In this regard, the environmental tax multiplier and accelerator, as well as the GDP elasticity coefficient for environmental taxes, were calculated for the analyzed group of countries. The criteria of economic efficiency of tax eco-reforms are proposed. Keywords: environmental taxes, macroeconomic effect, macro-environmental policy, multiplier, accelerator, elasticity


2018 ◽  
Author(s):  
Michel Dumont

In this thesis I give an account of own empirical work on the impact of international trade with Newly Industrialised Countries on the wages and employment of low-skilled and high-skilled workers in the European Union, based on data for a panel of EU countries.


2018 ◽  
Author(s):  
Sisi Chen ◽  
Man-Kong Yau ◽  
Peter Bartello ◽  
Lulin Xue

Abstract. In most previous DNS studies on droplet growth in turbulence, condensational growth and collisional growth were treated separately. Studies in recent decades have postulated that small-scale turbulence may accelerate droplet collisions when droplets are still small when condensational growth is effective. This implies that both processes should be considered simultaneously to unveil the full history of droplet growth and rain formation. This paper introduces the first DNS approach to explicitly study the continuous droplet growth by condensation and collisions inside an adiabatic ascending cloud parcel. Results from the condensation-only, collision-only, and condensation-collision experiments are compared to examine the contribution to the broadening of droplet size distribution by the individual process and by the combined processes. Simulations of different turbulent intensities are conducted to investigate the impact of turbulence on each process and on the condensation-induced collisions. The results show that the condensational process promotes the collisions in a turbulent environment and reduces the collisions when in still air, indicating a positive impact of condensation on turbulent collisions. This work suggests the necessity to include both processes simultaneously when studying droplet-turbulence interaction to quantify the turbulence effect on the evolution of cloud droplet spectrum and rain formation.


2000 ◽  
Vol 1 (1) ◽  
pp. 5 ◽  
Author(s):  
C. PAPACONSTANTINOU ◽  
H. FARRUGIO

The aim of this paper is to give a description of the Mediterranean fisheries, and its level of exploitation and to address the main questions dealing with its management. The Mediterranean is a semi-enclosed marine area with generally narrow continental shelves. The primary production of the Mediterranean is among the lowest in the world (26-50g C m-2 y-1). The Mediterranean fisheries can be broken down into three main categories: small scale fisheries, trawling and seining fisheries, which operated on demersal, small pelagic and large pelagic resources. After a general description of the state of the resources in the different areas of the Mediterranean it is concluded that (a) the overall pictures from the western to the eastern Mediterranean are not considerably different, (b) the total landings in the Mediterranean have been increased the last decades, and (c) from the perspective of stock assessment, the very few available time series data show stable yield levels. In general fisheries management in the Mediterranean is at a rela- tively early stage of development, judging by the criteria of North Atlantic fisheries. Quota systems are generally not applied, mesh-size regulations usually are set at low levels relative to scientific advice, and effort limitation is not usually applied or, if it is, is not always based on a formal resource assessment. The conservation/management measures applied by the Mediterranean countries can be broadly separated into two major categories: those aiming to keep the fishing effort under control and those aiming to make the exploitation pattern more rational. The most acute problems in the management of the Mediterranean resources are the multispecificity of the catches and the lack of reliable official statistics.


Author(s):  
Adam Rose ◽  
Dan Wei ◽  
Antonio Bento

This chapter examines the equity implications of the “bottom-up” approach to climate change negotiations by analyzing the individual country unconditional greenhouse gas reduction pledges specified in the COP21 Agreement of 2015. It compares the implications before and after emissions trading in terms of the standard equity metrics of the Gini coefficient and Atkinson index for three major countries/regions: the European Union, China, and California. The chapter adapts a nonlinear programming model well suited to this purpose that determines the equilibrium emissions allowance price, mitigation costs, and allowance purchases and sales from trading. It also tests the sensitivity of the results to macroeconomic conditions and technological change. The findings are that the pledges made at COP21 reflect substantial inequality in general and run counter to most equity principles. They are definitely a major departure from the Egalitarian, Vertical, and Rawlsian equity principles proposed for many years by developing countries.


2021 ◽  
pp. 114-127
Author(s):  
Svetlana Cebotari ◽  

One of the most discussed issues in academia, but also in the discourse of polemologists, political scientists, economists and specialists in other fields is the issue regarding the impact of the COVID-19 virus on international security. Although all the attention of the international community has been focused on the emergence of the COVID-19 virus and its impact on the individual, societal, human and interpersonal relationships, it is worth paying attention to the involvement of international organizations in managing the COVID-19 crisis. This article aims to highlight the role and involvement of international organizations in managing the COVID-19 crisis. The involvement of the United Nations, specifically of the UN Security Council, in the management of issues related to the COVID-19 crisis will be examined. The activity of the World Health Organization, the European Union, the North Atlantic Alliance in the management of the COVID-19 pandemic will also be examined.


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