scholarly journals LEGAL REGULATION OF TAXATION OF AGRICULTURAL ACTIVITY IN EU MEMBER STATES

2021 ◽  
Vol 13 (3) ◽  
pp. 169-175
Author(s):  
Liudmyla Golovko ◽  
◽  
Оlena Gulac ◽  
Volodymyr Vysotskyi ◽  
Keyword(s):  
Industrial Production ◽  
Agricultural Production ◽  
Agricultural Sector ◽  
Legal Regulation ◽  
Agricultural Activities ◽  
Agricultural Producers ◽  
Member States ◽  
Eu Member States ◽  
Balanced Structure ◽  
Tax Benefits

An analysis of the legal regulation of agricultural taxation in the EU member sates on the example of Poland, Czech Republic and Austria was made. A number of tax benefits for agricultural producers, which are contained in the legislation of the above countries, have been identified: reduction of income tax on farms; real estate tax benefits; discounts on tax on fuel; absence of taxes on property inherited or agricultural land and buildings, the ownership of which is acquired on the basis of a gift agreement; reduction of contributions under a special social insurance scheme. The urgency of the issue of providing tax benefits for agricultural producers in Ukraine, introduction of a special tax regime, which would contribute to the formation of a balanced structure of agro-industrial production was highlighted. It was noted that implementation of the experience of EU member states in the field of taxation of agricultural activities in domestic agricultural sector of the economy is extremely important and requires changes to legislation. Tax burden affects the profits of agricultural producers and is one of the key factors influencing the development of the agricultural sector in the country, the competitiveness of small and medium-sized socially oriented agricultural businesses, and reflects the priorities of agricultural activities. Therefore, the legal regulation of agricultural production is one of the key issues on the agenda. Ukraine needs to reform the system of taxation of agricultural production in order to form a balanced structure of agro-industrial production on the model of European countries.

scholarly journals Capital Stock Value Development in Relation to the New EU Countries’ Agricultural Sector Development

2014 ◽  
Vol 62 (6) ◽  
pp. 1437-1450 ◽  
Author(s):  
Miroslav Svatoš ◽  
Luboš Smutka ◽  
Richard Selby
Keyword(s):  
Capital Stock ◽  
Agricultural Production ◽  
Agricultural Sector ◽  
Livestock Production ◽  
Production Performance ◽  
Member States ◽  
Eu Member States ◽  
Stock Value ◽  
Sector Performance ◽  
New Eu Member States

This paper will analyse agricultural sector development in individual new EU member states with emphasis on capital stock value development in agriculture. The main objective is to identify the relationship between capital stock value development, and agricultural sector performance in the individual analysed countries. The results of the analysis are as follows. The agricultural sector has significantly changed its structure and position within the national economy of individual new EU member states in the 20 years since the early 1990s. The size of the agricultural sector reduced in each of the analysed countries, resulting in a reduction in the value of the agricultural sector performance. Despite the significant reduction of the agricultural sector in many analysed, some became more efficient in terms of their agricultural sector performance. Individual country’s agricultural sectors became more effective and more competitive. Individual country’s agricultural sector size and performance development are closely related to capital stock value in agriculture. Both the agricultural sector structure, and agricultural sector production performance are closely related to available capital stock value. In line with the main objective of this paper, the most sensitive segments of the agricultural sector in relation to capital stock are livestock production, land development and the number of economically active persons in agriculture. Regarding sensitivity of agricultural production performance in relation to changes in capital stock value, the most sensitive are livestock production and non-food agricultural production.

scholarly journals Agricultural development and government expenditures in the new EU countries

2014 ◽  
Vol 8 (1) ◽  
pp. 21-35
Author(s):  
Peter Bielik ◽  
Luboš Smutka ◽  
Elena Horská ◽  
Richard Selby
Keyword(s):  
Capital Stock ◽  
Agricultural Production ◽  
Agricultural Development ◽  
Agricultural Sector ◽  
Arable Land ◽  
Government Expenditures ◽  
Member States ◽  
Agricultural Output ◽  
Eu Member States ◽  
New Eu Member States

The main ambition of this paper is to analyse agricultural developments in selected new EU member states with particular emphasis on government expenditures in agriculture. The main objective is to identify the relationship between government expenditures development on one side, and agrarian sector performance (the value of production) in selected member states on the other. The conclusions drawn from this analysis are that the agricultural sector has changed its structure and position within the national economy of selected new EU member states significantly in the 20 years since the early 1990s. Member states included in the analysis reduced both the size of their agricultural sector (number of people working in agriculture, total arable areas, number of animals, etc.), and the value of agricultural output. Despite the significant reduction of the agricultural output, member states became more efficient – and in particular their productivity per farmer increased significantly. Selected country’s agricultural sector, its structure and production value development are closely related to government expenditures. Significant correlation is apparent between agricultural government expenditures and the change in the number of economically active persons in agriculture, development of agricultural production, agricultural area, agricultural GDP and agricultural capital stock. Regarding the elasticity of new EU member states’ agricultural sector in relation to changes in government expenditures, significant elasticity is apparent in the case of the number of economically active persons in agriculture, agricultural production (especially livestock production), area of arable land, agricultural GDP and capital stock.

scholarly journals INTERNATIONAL LAW ASPECTS OF GERMAN COPYRIGHT LAW (GCL)

2017 ◽  
Vol 3 (4) ◽  
pp. 93-98
Author(s):  
Юрий Юмашев ◽  
Yuriy Yumashev ◽  
Елена Постникова ◽  
Elena Postnikova
Keyword(s):  
Intellectual Property ◽  
International Law ◽  
Legal Regulation ◽  
Copyright Law ◽  
World Intellectual Property Organization ◽  
The Internet ◽  
Private International Law ◽  
Member States ◽  
Eu Member States ◽  
The Eu

The article deals with international law aspects of the GCL. To this aim firstly the international conventions on copyright law are analyzed, in particular: the Berne Convention for the Protection of Literary and Artistic Works in the wording of the Paris Act of 1971, the Convention on the Establishment of the World Intellectual Property Organization of 1967, the Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations of 1961 and Aspects of intellectual property rights (TRIPS) 1994. There is also an analysis of the EU copyright law in terms of its correlation with the law of the EU member-states and an assessment of its evolution. It is emphasized that the core fact of origin of authorship is determined on the basis of the national legislation of the Member-States. Special attention is paid to the scope of the “principle of exhausted rights”. The article also touches upon the aspect of private international law. Particular attention is paid to the legal regulation of the Internet, including Internet providers, and its impact on the formation of the GCL. The problem of combating Internet piracy is also raised, as copyright infringement often occurs in relation to works published online. In addition, the article revealed what changes were made to the GCL to comply with EU law (including secondary law acts and the practice of the EU Court). The result of the study is, among other things, the conclusion that special legal mechanisms should be developed to regulate new forms of selling works that have emerged as a result of technological progress and in the near future the Internet will undoubtedly form ways for the further development of the GCL. However, this process can negatively affect the leading role of the author as a creative person.

scholarly journals Legal Regulation of Ensuring Nuclear Safety and Security in Ukraine on the Way to European Integration

2020 ◽  
Vol 9 (1) ◽  
pp. 406
Author(s):  
Sergiy Dubchak ◽  
Valentyna Goshovska ◽  
Volodymyr Goshovskyi ◽  
Oleksandr Svetlychny ◽  
Olena Gulac
Keyword(s):  
European Integration ◽  
Legal Framework ◽  
Legal Regulation ◽  
Nuclear Safety ◽  
Nuclear Facilities ◽  
Energy Agency ◽  
Member States ◽  
Eu Member States ◽  
The Eu ◽  
The Way

The article is devoted to the analysis of legal regulation of the sphere of nuclear safety and security of Ukraine on the way to European integration. The authors drew attention to the importance of Ukraine achieving the necessary level of and nuclear sefaty and security adopted in the EU member states. The emphasis was placed on the fact that the prospects for fulfilling national obligations in the field of nuclear safety in accordance with European standards directly depend on solving the problems of ensuring the functioning of nuclear facilities, the physical protection of nuclear materials and installations as well as radioactive waste management. The main directions of ensuring the nuclear safety and secutiry in the world within the international law are considered. The role and activities of the International Atomic Energy Agency (IAEA) in setting up a regulatory framework for nuclear safety and security are analyzed. The international legal framework for nuclear safety and security was discused.The legislative basis for nuclear safety and secutiry in the EU IS characterized. The issue of legal norms unification in the field of nuclear safety regulation of EU member states was considered. The principles of legal regulation of nuclear a safety and security in Ukraine are characterized. Key words: nuclear safety, nuclear security, public administration of nuclear safety and security, legal regulation of nuclear safety and security, European integration, sustainable development in the field of ensuring nuclear safety and security. UDC 35:574:339.9:349.6        JEL Classification: K 23, K 32, K 33,  Q 5

On the essence of management forms manifolds in agrarian sphere at institutional reformation

10.12737/6497 ◽  
2014 ◽  
Vol 9 (3) ◽  
pp. 66-71 ◽  
Author(s):  
Хисматуллин ◽  
Marsel Khismatullin ◽  
Хафизов ◽  
Dafik Khafizov
Keyword(s):  
Agricultural Production ◽  
Agricultural Development ◽  
Agricultural Sector ◽  
Negative Impact ◽  
Continuous Process ◽  
Agricultural Producers ◽  
Agrarian Policy ◽  
The Government ◽  
Considerable Work ◽  
Effective Development

An increase the efficiency of agricultural production is the most important economic issue at the present stage. However, according to the authors’ opinion, the sharpness of the problem for a long time is underestimated and continues to be underestimated in the agrarian policy of the country. The consequences of such attitude to the problems of agricultural development particularly had a negative impact on the results of the agricultural producers in 1991-1998 years, when investment in agriculture was sharply reduced, the production potential of the sector has been undermined. The agricultural production fell by 50%, compared to the pre-reform period, 88% of agricultural organizations were unprofitable. During 1999 - 2013 years, the government of the country, scientists carried out considerable work to ensure the effective development of agriculture. But, nevertheless, in 2013, the level of agricultural production was by 10.3% lower, than in the pre-reform 1990 year, the financials continue to worsen. According to the authors, so that to ensure the conditions for agricultural producers for effective functioning, expanded reproduction, it requires substantially to increase the level of state support to agriculture, to improve the economic mechanism of management, to develop management forms manifolds, under which we mean a rational, mutually reinforcing combination of different forms of management, based on different forms of ownership, ensuring the efficient use of available natural, labour, material and financial resources. In the paper the author’s definition of management forms is given. The development of forms of management and ownership in the agricultural sector should be seen as a continuous process. The composition and structure of the management forms in the agrarian sector will be updated with the development of market relations, economic conditions change.

scholarly journals Legal Foundations for Exporting Dual-Use Goods from the European Union

Lex Russica ◽  
2021 ◽  
pp. 44-56
Author(s):  
V. Yu. Slepak
Keyword(s):  
Legal Regulation ◽  
The European Union ◽  
Dual Use ◽  
Member States ◽  
National Regulation ◽  
Eu Member States ◽  
Legal Obligations ◽  
Council Regulation ◽  
The One ◽  
The Eu

The paper is devoted to the examination of the main aspects of the legal regulation of exporting dual-use goods in the EU under Council Regulation (EU) No. 428/2009 of 5 May 2009. The main objective of the instrument under consideration is to establish a system common for EU Member States to control effectively the export of dual-use goods in order to ensure compliance of EU member States with international obligations, especially with regard to the regime of non-proliferation of nuclear weapons. The author concludes that the current Regulation on export of dual-use goods is a logical extension and continuation of the EU instruments regulating arms trade with the third countries that pursues the same objectives, i.e. to implement the international legal obligations of the EU Member States assumed under multilateral control and non-proliferation regimes. Under the selected regulatory model, the EU failed to take the opportunity of replacing relevant national regulation; the Dual-Use Export Regulation defines a general framework, leaving it to Member States to take certain measures aimed at promoting an EU-wide approach. It is up to Member States to establish an appropriate control system for transactions, involving dual-use products, carried out by their nationals and legal entities. On the one hand, it allows the authorities of Member States, due to their proximity to economic entities, to take into account to a greater extent the characteristics of the national market. On the other hand, such a system leads to discrepancies in the practice of applying, in theory at least, uniform measures for the whole Union. Thus, even with the legal basis for independent and exclusive regulation of the export of dual-use products, the EU has faced with the unwillingness of Member States to adopt such restrictions and had to focus on coordinating the activities of Member States, leaving them with a considerable degree of independence and autonomy.

scholarly journals The main trends of digital economy in agricultural sector of Kazakhstan

2021 ◽  
pp. 46-54
Author(s):  
Sh. M. Kantarbayeva ◽  
◽  
S. Sultanbaіuly ◽  
S. T. Zhumasheva ◽  
◽  
...  
Keyword(s):  
Agricultural Production ◽  
Agricultural Sector ◽  
Critical Mass ◽  
Production Costs ◽  
Industrial Complex ◽  
Agricultural Producers ◽  
Digital Platforms ◽  
Information And Communication ◽  
The Republic ◽  
Network Technologies

The goal is to study the issues and prospects of digitalization in agricultural sector, aimed at ensuring sustainable development of the republic's economy, increasing labor productivity, management efficiency, intensive production in agro-industrial complex. Objectives – to study the aspects of this issue related to the implementation of the State policy of creating information and digital platforms to increase the competitiveness and export potential of agricultural production in the regions. The results of the study showed that despite the increase in agricultural production in 2018-2020, the dynamic processes of development of the industry are not significantly associated with the introduction of digital solutions, since the critical mass of the use of electronic, network technologies has not yet been formed. Examples of digital services used in Kazakhstan are presented. Recommendations on informing agricultural producers about the inclusion of this set of issues during the national census of population, necessary for the formation of an appropriate database in agricultural sector have been presented. Some aspects of participation of stakeholders in the formation of digital platforms and the concept of creating an information and communication ecosystem of agro-industrial complex of the republic are considered. Proposals on participation of local executive bodies in the implementation of digital technologies for management of the industry have been developed. Measures for the development of digital competencies of agricultural specialists are proposed. Conclusions – informatization of agricultural sector contributes to a significant reduction in production costs, ensures the rational use of the potential of natural resources.

scholarly journals Capacity Management of Vertically Integrated Development of Intersectoral Co-Operation

2019 ◽  
Vol 8 (4) ◽  
pp. 6135-6139
Keyword(s):  
Vertical Integration ◽  
Agricultural Production ◽  
Agricultural Sector ◽  
Industrial Complex ◽  
Agricultural Producers ◽  
Structural Imbalance ◽  
Exchange Management ◽  
Integrated Structures ◽  
Functional Content ◽  
Food Complex

In the conditions of a prolonged financial and economic crisis, limited volumes and forms of state support for agricultural production, maintaining structural imbalance and inequality of intersectoral exchange, the development of vertical integration processes is a priority in improving the competitiveness of the Russian agro-industrial complex. Vertically integrated corporations (VIC) have the potential to ensure the proportional development of the areas of territorial agribusiness, innovative modernization of production assets of agricultural producers, agro-processing structures. The article reveals the transformational potential of vertically integrated corporations (VIC) in improving intersectoral interaction in the agri-food complex (AIC) of Russia. Specific features of the development of integration processes in the agricultural sector of modern Russia are disclosed. The corporate mechanisms for the creation and functioning of vertically integrated structures in the territorial agricultural sector are systematized. The functional content and potential of the VIC in the structural modernization of the agro-industrial complex of Russia, in the development of the inter-branch exchange management system in the agro-industrial complex are disclosed.

scholarly journals Acquisition of Agricultural Land by Foreigners and Family Agricultural Holdings in Croatia

2021 ◽  
Vol 16 (30) ◽  
pp. 100-122
Author(s):  
Tatjana Josipović
Keyword(s):  
Agricultural Sector ◽  
Agricultural Land ◽  
Labour Force ◽  
Legal Regulation ◽  
Eu Law ◽  
Real Property ◽  
Eu Member States ◽  
Legal Position ◽  
The Republic ◽  
Existing Structure

This paper presents two important aspects of the structural transformation of the agricultural sector of the Republic of Croatia. First, there is an analysis of the legal regulation of the acquisition of agricultural land by foreigners by which Croatia has aligned its rules on the acquisition of real property with EU law. In particular, attention is drawn to the differences in the legal position of foreigners depending on whether they are nationals or legal persons of EU Member States or from third countries, as well as on the grounds on which they acquire agricultural land in Croatia. Second, the author points to the new regulation of family agricultural holdings of 2018 (Family Agricultural Holdings Act) and highlights the importance of the separate regulation of family agricultural holdings for the development of Croatian agriculture, particularly with regard to the existing structure of agricultural holdings and the structure of the farm labour force.

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