scholarly journals ТРАНСФОРМАЦИЯ НАЛОГОВЫХ СИСТЕМ НА ПРИМЕРЕ СТРАН – ЧЛЕНОВ ЕВРОПЕЙСКОГО СОЮЗА

2018 ◽  
pp. 30-37
Author(s):  
А. В. Киевич ◽  
И. А. Пригодич ◽  
И. А. Конончук
Keyword(s):  
European Union ◽  
Economic Development ◽  
Fiscal Policy ◽  
Well Being ◽  
Practical Significance ◽  
The European Union ◽  
Tax System ◽  
Crisis Period ◽  
Goods And Services ◽  
Tax Systems

Formulation of the problem. The well-being and efficiency of the country's economy depends largely on the state of its tax system, which is greatly influenced by changeable economic conditions, the development of foreign trade, and active processes of integration and globalization. The modern tax system must meet the standards of the economy of the world and rely on the realities of economic development and the specifics of the country. The aim of the research is to analyze the transformations of the tax systems of the European Union within the framework of the consolidation of its domestic policy during the crisis period and to evaluate the effectiveness of the measures taken. The object of the research is tax systems of the European Union is an association of countries with different levels of economic development. Methods used of the research. The use of the induction method allowed us to designate directions for improving the tax system of the European Union as a single mechanism by consolidating changes in individual countries. This experience made it possible to identify countries that carried out similar activities, and to assess the effectiveness of the implementation of reforms. The hypothesis of the research .The functioning of the internal market of the European Union depends on the existence of a single tax on all transactions within it, which ensures the free circulation of goods and services and prevents discrimination. The statement of basic materials. Many European Union domestic policies are redistributive in nature (single monetary, monetary, agricultural, social and regional policies) and depend on a common fiscal policy. Originality and practical significance of the research is to justify that the basis of a monetary union should be a coordinated fiscal policy that requires many transformations. In fact, this means that the tax environment of the European Union is not fully harmonized, but is based on common principles. Conclusions of the research. The study of the practice of reforming the tax systems of the countries - members of the European Union during the crisis period makes it possible to assess the possibilities of transforming the elements of taxation and to determine the most favorable trends in this area.

scholarly journals On the Intersectionality of Transnationalism and Citizenship

2005 ◽  
Vol 34 (1) ◽  
Author(s):  
Lori Wilkinson
Keyword(s):  
European Union ◽  
Religious Diversity ◽  
Well Being ◽  
Developed Countries ◽  
The United States ◽  
The European Union ◽  
Religious Traditions ◽  
Goods And Services ◽  
Globalized Economy ◽  
Transnational Migrants

Seen positively, transnationalism enriches the cultural, linguistic and religious diversity of many countries and enhances the exchange of goods and services in the increasingly globalized economy. Seen negatively, transnationalism creates disunity in terms of introducing new ethnic, linguistic and religious traditions in developed countries, and poses risks to security and national well being. This paper examines citizenship conceptions, policies and practices directed towards transnational migrants within the European Union, the United States, and Canada. D’un point de vue positif, le transnationalisme enrichit la diversité culturelle, linguistique et religieuse de plusieurs pays et il accroît les échanges de produits et services dans une économie de plus en plus mondialisée. D’un point de vue négatif, le transnationalisme crée des pertes d’unité par l’introduction de nouvelles traditions ethniques, linguistiques et religieuses dans les pays développés, de même qu’il pose des risques à la sécurité et au bien-être national. Cet article examine les conceptions de la citoyenneté, les politiques et les pratiques à l’égard des migrants transnationaux dans l’Union européenne, aux États-Unis et au Canada.

scholarly journals Progressive turnover-based tax systems and EU state aid law: Case C-562/19 P Commission v. Poland and Case C-596/19 P Commission v. Hungary

2021 ◽  
pp. 1023263X2110614
Author(s):  
Yasmine L. Bouzoraa ◽  
Justin Lindeboom
Keyword(s):  
European Union ◽  
State Aid ◽  
The European Union ◽  
Legal Certainty ◽  
Tax System ◽  
Member States ◽  
Fiscal Autonomy ◽  
Court Of Justice ◽  
Tax Systems ◽  
Definition Of

In Commission v. Poland (C-562/19) and Commission v. Hungary (C-596/19) the Court of Justice of the European Union ruled that progressive tax systems based on turnover do not by definition provide selective advantages to undertakings with lower turnovers in violation of EU state aid law. The European Commission had declared a Polish tax on retailers and a Hungarian tax on advertisement incompatible with Article 107(1) TFEU because the progressive, turnover-based taxes favoured undertakings with smaller turnovers over those with larger turnovers. The General Court annulled both Commission decisions because such advantages were inherent to the content and objectives of the general tax system, which was for Poland and Hungary to define. The Court of Justice dismissed the appeals by the Commission, affirming that Member States are free, in line with their fiscal autonomy, to opt for a progressive and/or turnover-based tax system. While turnover-based corporate taxation may have market-distortive effects, the Court was right to dismiss the Commission's appeals. The principles of fiscal autonomy and legal certainty require an assessment of selectivity in light of Member States’ own definition of the content and objectives of their tax systems.

scholarly journals La protección europea contra las cláusulas abusivas. Directiva 93/13/CEE y su integración en el marco regulatorio español | European protection against unfair clauses. Directive 93/13/EEC and its integration into the spanish legislation.

2020 ◽  
Vol 7 (12) ◽  
pp. 205
Author(s):  
Juan Bautista Calero Olmos
Keyword(s):  
European Union ◽  
Economic Development ◽  
Common Market ◽  
The European Union ◽  
Collective Actions ◽  
Goods And Services ◽  
General Law ◽  
The Sixties ◽  
Governing Institutions ◽  
Spanish Legislation

El desarrollo económico global de los años sesenta del siglo pasado, junto con la implantación del mercado común europeo, trajo consigo el incremento de transacciones comerciales entre grandes corporaciones empresariales y los ciudadanos residentes en la Unión europea provocadas por la distribución de bienes y servicios necesarios. Las formas contractuales cambian, y se imponen los contratos de adhesión como la mejor manera de concretar estas nuevas transacciones. La posición predominante del empresario ante el consumidor necesitado de estos bienes y servicios provocó situaciones de abuso que fueron trasladadas a las cláusulas contractuales mermando los derechos básicos de los perceptores de bienes y servicios, esto es, de los ciudadanos europeos. La reacción de las instituciones de gobierno de la Unión Europea no se hizo esperar con la promulgación de resoluciones legales a favor de recomponer el desequilibrio contractual, entre otras, la Directiva 93/13/CEE de obligada incorporación inmediata en los países miembros. En España, esta trasposición de la Directiva se realizó con una doble regulación a través de la Ley de Condiciones Generales de la Contratación que modificó, a su vez la Ley General de defensa de los consumidores. En ambas, se contemplaron instrumentos de defensa procesal a través tanto de acciones individuales como colectivas._______________________The overall economic development of the sixties of the last century, together with the implementation of the European common market, led to the increase in commercial transactions between large business corporations and citizens residing in the European Union caused by the distribution of necessary goods and services. Contractual forms change, and accession contracts are imposed as the best way to implement these new transactions. The predominant position of the employer to the consumer in need of these goods and services caused situations of abuse that were transferred to the contractual clauses, under reducing the basic rights of the recipients of goods and services, that is, of European citizens. The reaction of the governing institutions of the European Union was not expected with the enactment of legal rulings in favour of recomposing the contractual imbalance, inter alia, Directive 93/13/EEC which must be immediately incorporated into the Member States. In Spain, this transposition of the Directive was carried out with a double regulation through the Law on General Conditions of Contract that, in turn, amended the General Law on the Defense of Consumers. Both instruments of procedural defence were envisaged through both individual and collective actions.

scholarly journals Institutional Environment in the Context of Development of Sustainable Society in the European Union Countries

Equilibrium ◽  
2014 ◽  
Vol 9 (1) ◽  
pp. 21-38
Author(s):  
Małgorzata Zielenkiewicz
Keyword(s):  
European Union ◽  
Economic Development ◽  
Industrial Revolution ◽  
Institutional Environment ◽  
Well Being ◽  
Cluster Method ◽  
The European Union ◽  
Sustainable Society ◽  
Wide Range ◽  
Socio Economic Development

For many countries the Industrial Revolution was an opportunity for a dynamic economic development, but it was accompanied by deep social changes. Inequalities between regions have deepened, pollution has increased and also conjunctural fluctuations have intensified. In contemporary view at the social welfare there is a tendency to abandon identifying it with the level of income. Also, the research on the causes of socio-economic success is developing. One of the aspects of the research, which the article refers to, is the role of the institutions (within the meaning of institutional economics) in the socio-economic development. The aim of the paper is to examine the relationship between indicators of institutional environment and indices related to socio-economic development. For the analysis of the institutional environment the indices published by the World Bank under the name of Worldwide Governance Indicators were used. The analysis of socio-economic level of the countries is based on Sustainable Society Index and its components, which include a wide range of factors related to well-being. The analysis was conducted in two stages. The first stage is a general study of the correlation between WGI and SSI for 151 countries from different continents. The second stage includes a more detailed analysis conducted for the European Union, using the cluster method and the analysis of the level of indicators in groups of countries. The study is based on the data from 2010.

scholarly journals THE EU STRATEGY FOR THE DANUBE REGION AS AN INCLUSIVE FORM OF CROSS-BORDER ECONOMY

2019 ◽  
Vol 4 (5) ◽  
pp. 200
Author(s):  
Yurii Maslov
Keyword(s):  
European Union ◽  
Economic Development ◽  
Regional Policy ◽  
Well Being ◽  
Border Region ◽  
Inclusive Development ◽  
The European Union ◽  
Border Regions ◽  
Cross Border ◽  
The Eu

The article considers the process of creation and features of activities of various types of transborder formations peculiar for the European Union. Today the cooperation within Euroregions becomes more and more widespread practice both in the EU and among the regions of countries-participants of the Union and those ones neighbouring to the EU, including Ukraine. The problem of modernization of the EU regional policy in the context of the intensification of globalization processes is touched upon. The influence of global factors and changes in the EU regional policy on the transformation of Ukrainian regional policy is determined. In the context of the development of the regional policy of Ukraine, problems of economic development and well-being of citizens in Ukrainian regions are identified; development directions for the cooperation of Ukraine and the EU in this area are established. The purpose of the article is to consider issues of cross-border economy, cross-border region, classify them, define features of Euroregion and, based on the analysis conducted, consider imperatives and problems related to the development and introduction of the Danube Strategy and identify the place and opportunities of Ukraine in this association. The macro-regional approach to solving the tasks of the integration policy of the European Union chosen by the European Union Committee allows uniting the territories according to the principle of their mutual supplementation, reducing the barriers of national borders and creating new opportunities for cross-border regions. The Danube Strategy, despite the common principles and methodologies for the formation of Euroregions, has obvious features. Firstly, the region is characterized by deep imbalances both between countries and within countries themselves. Secondly, the Strategy is an example of a multidisciplinary approach to territorial planning in the region and has a pronounced ecological character, and environmental problems are solved in the search for a compromise with the tasks of socio-economic development. Thirdly, being the internal strategy of the European Union, however, has a significant external dimension, the incorporation of which can be quite a challenge. There are four main directions for the regional development in the Danube Strategy (so-called “pillars”: association, ecology, well-being, strengthening). For each direction, priority areas are designated that are supervised by the coordinating countries. Conceptually, the EUSDR is a continuation of the Europe-2020 strategic document of the EU and proclaims the achievement of the region of “smart, sustainable and inclusive development” as its main objectives. At the same time, a kind of paradox is that the Danube strategy aimed at levelling social, economic, institutional gaps in the region generates them by the very principles of its existence. It is hard to imagine that unequal countries, getting too different funding, will be able to equalize their capabilities at the finish. The strategy will help realize the EU’s obvious desire to transform the Danube into an internal transport artery with a highly developed infrastructure and improved cargo traffic, which will allow connecting the North Sea with the Black and Azov seas, placing the transportation of resources of Caspian region and Asia under control of European structures. The creation and activity of cross-border regions make a significant contribution both to the strengthening of political and economic integration within the EU and to the development of cooperation between the member countries of the Union and neighbouring states.

Our Debts Heavy... (on the Monograph “Debt as a Phenomenon of the XXI Century”)

2015 ◽  
pp. 152-159 ◽  
Author(s):  
T. Leonova
Keyword(s):  
European Union ◽  
Economic Development ◽  
Global Economy ◽  
Debt Financing ◽  
The European Union ◽  
National Economies

Lending capital, credit and debt financing have been around and used to fuel economic development since the time immemorial. There are innumerable studies by international and Russian scholars that look into the evolution of these notions and lending instruments employed. The collective monograph edited by A. Porokhovsky and published by the MSU in 2014 intends to provide an all-around political and economic as well as applied review of the current debt issues faced by the global economy, national economies of Russia, U.S.A. and countries of the European Union. It uses a variety of academic and methodological postulates that range from the reproduction approach to modern macroeconomic doctrines.

Levels taxation countries the EU and Ukraine’s

2019 ◽  
pp. 131-160
Author(s):  
Helena Borzenko ◽  
Tamara Panfilova ◽  
Mikhail Litvin
Keyword(s):  
European Union ◽  
Uniform Distribution ◽  
Tax Burden ◽  
Tax System ◽  
Tax Legislation ◽  
Improvement Process ◽  
Tax Systems ◽  
Historical Comparative ◽  
Different Levels ◽  
The Eu

Purpose articles rassm and experience and benefits systems taxation countries European Union, manifestation iti the main limitations domestic taxlegislation and wired STI their comparisons. In general iti ways the provisiontax reporting countries Eurozone in the appropriate organs, dove STI need theintroduction Ukraine electronic methods receiving and processing such reports.define iti key directions reforming domestic tax legislation. Methodology research is to use aggregate methods: dialectical, statistical, historical, comparative. Scientific novelty is to are provided recommendations for improvement ofefficiency systems taxation of our states in international ratings characterizingtax institutions country. Therefore, despite some problems in legislation heldcomparative study systems taxation EU and Ukraine. Conclucions Coming fromof this, the main directions reforming tax systems Ukraine, in our opinion,today should become: improvement process administration, reduce scales evasiontaxes, provision more uniform distribution tax burden between taxpayers, themaximum cooperation tax bodies different levels as well adjustment systemselectronic interactions tax authorities and payers, tax system must contain ascan less unfounded benefits, consistent with the general by politics pricing.

Commonalities and differences of tax systems in West Balkan countries Comparative analysis

2015 ◽  
Vol 3 (1) ◽  
pp. 155 ◽  
Author(s):  
Teuta Balliu ◽  
Aida Gaçe Llozana
Keyword(s):  
Economic Development ◽  
Comparative Analysis ◽  
Foreign Direct Investments ◽  
Fiscal Policies ◽  
Fiscal Discipline ◽  
Tax System ◽  
Revenue Collection ◽  
Balkan Countries ◽  
The Subject ◽  
Tax Systems

Countries of former Yugoslavia and Albania are considered as countries with many common problems as well as changes, which in this context are regarded as insignificant. On their way towards development, these countries are characterized by common problem, among which the most sensitive have been and still remain, unemployment, increasingly compressed public administration, unjustified optimism when planning the budget, mismanagement of public finances and poor fiscal discipline which mostly depends on being or not an election year. In these countries we notice the lack of harmony between economic and fiscal policies and the real needs of the economy. This is seen as other major common ofWest Balkan countries. This similiarity of problems narrows the possibility of competition associated to the foreign investment absorbing capacity. But, which is the moacroeconomic picture in the countries of West Balkan? What are their tax systems? How much are the foreign direct investments? Does the tax system serve as a promoter for these invvestments? This paper represents a comparative analysis of the fiscal systems in the countries of this region. The subject of this paper is the protection with arguments of the economic and fiscal policy which are built for the economic development of a country. This because we are given that there are two types of experiences related to tax system, one of which handles taxes as instruments for revenue collection and the other as a promoter factor for economic development.

THE МEANING OF PUBLIC-PRIVATE PARTNERSHIP FOR DEVELOPMENT OF LOCAL SELF-GOVERNMENT

2018 ◽  
Vol 28 (1) ◽  
pp. 351-356
Author(s):  
Sandra Risteska
Keyword(s):  
European Union ◽  
Economic Development ◽  
Rapid Development ◽  
Public Private Partnership ◽  
Public Private Partnerships ◽  
Successful Implementation ◽  
Economic Policies ◽  
The European Union ◽  
Private Partnership ◽  
Public And Private Sector

Each country strives for growing economic development, but no country is able to implement it. Various experiences and projects from the countries of the European Union and other neighboring countries are taken and considered. Towards the end of the 20th century and at the beginning of the 21st century, economic movements are increasingly relying on public-private partnerships, which can lead to a rapid development process through the financing of infrastructure projects. Economic globalization, as well as the emergence of new opportunities for economic activity in the world, are aimed at cooperation of the authorities and businesses in the realization of the socio-economic policies. The implementation and realization of development projects through public-private partnerships is impossible without participation by the relevant institutions of the public and private sector. Above all, direct participation implies expertise, experience and education. Every project that will be realized through various forms of public-private partnership must fulfill certain conditions. Among the conditions for proper implementation of the project are: dialogue, transparency and monitoring. The main feature of PPP is the transfer of the risk to the financing, efficiency and quality of public services, which are usually the burden of the private partner. This paper analyzes and explores the essence of public-private partnership. The conceptual framework for public-private partnership, as well as its strengths and weaknesses, is set. With the application of PPP, the economic development of the infrastructure as a whole, and in particular the development of local infrastructure, is analyzed. The origin of PPPs, its characteristics, as well as the need and importance for their continuous implementation are explained. The application of PPP is considered through the experiences in certain countries of the European Union and the Republic of Macedonia. Then, the responses to previously hypothesized hypotheses are collected: what is the successful implementation of PPP, what is needed for PPPs and why. In the end, the data from the conducted research are collected, analyzed and determined the profile of certain activities, as well as the possible decisions for further strategies for the implementation of the PPPs.

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