scholarly journals Personal income tax non-standard reliefs in European Union member states, Croatia and countries of the region

2013 ◽  
Vol 37 (1) ◽  
pp. 73-107
Author(s):  
Helena Blazic ◽  
Sasa Drezgic
2009 ◽  
Vol 4 (3-4) ◽  
pp. 133-137
Author(s):  
Andrea Gáspár

There are nearly 50 different tax categories in an effect currently in Hungary. These request a different acknowledgement, in payment deadline doing the dirty of the taxpayers. Hungary occupies the 111. place in a hierarchy classifying the simplicity of the taxation according to the study of tax payment with 2009 titles prepared by IFC between the exam-ined 181 countries. I examined it in my analysis in our taxation ensued changes. The changes complicated our fiscal system in some cases. But there is a tax category like that pi. personal income tax, where 4,6, there were 2 tax brackets in validity then. It continued with "Eva", "Ekho" introduction then simplification, which all of them are until the today's day continuously on an agenda, yes. International - European Union ensued in his member states mainly - examining tendencies it adapting opportunity and I deducted my inferences analyzing its possible effects onto the Hungarian tax brackets and tax categories.


2014 ◽  
Vol 9 (1) ◽  
pp. 47-56
Author(s):  
Krystyna Romaniuk

The contemporary era is characterized by revolutionary changes in the economy, technological progress, social and political life. Globalization exerts pressure on businesses and entire economies to increase their competitive strength which is defined as the ability to create knowledge. Knowledge creation and management became the new management paradigms. The responsibility for knowledge creation rests mainly upon the research and development sector. The aim of this study was to rank European Union Member States based on the level of knowledge created by their respective research and development sectors and to identify knowledge creation leaders. The analysis relied on EUROSTAT data for 2007-2011 and linear ranking methods with a reference standard. Our results indicate that Western European and Scandinavian countries are the leaders in the area of knowledge creation.


2020 ◽  
pp. 203228442097974
Author(s):  
Sibel Top ◽  
Paul De Hert

This article examines the changing balance established by the European Court of Human Rights (ECtHR) between human rights filters to extradition and the obligation to cooperate and how this shift of rationale brought the Court closer to the position of the Court of Justice of the European Union (CJEU) in that respect. The article argues that the ECtHR initially adopted a position whereby it prioritised human rights concerns over extraditions, but that it later nuanced that approach by establishing, in some cases, an obligation to cooperate to ensure proper respect of human rights. This refinement of its position brought the ECtHR closer to the approach adopted by the CJEU that traditionally put the obligation to cooperate above human rights concerns. In recent years, however, the CJEU also backtracked to some extent from its uncompromising attitude on the obligation to cooperate, which enabled a convergence of the rationales of the two Courts. Although this alignment of the Courts was necessary to mitigate the conflicting obligations of European Union Member States towards both Courts, this article warns against the danger of making too many human rights concessions to cooperation in criminal matters.


1999 ◽  
Vol 22 (2) ◽  
pp. 69 ◽  
Author(s):  
Miriam M Wiley

The successful infiltration of casemix techniques across geographical, systemic and cultural boundaries provides an interesting and timely example of the translation of research evidence into health policy development. This paper explores the specifics of this policy development by reviewing the application of casemix techniques within the acute hospital systems of European Union member states. The fact that experimentation with or application of casemix measures can be reported for the majority of European Union member states would suggest that the deployment of these measures can be expected to continue to expand within these health systems into the new millennium.


2018 ◽  
Vol 116 ◽  
pp. 13-18 ◽  
Author(s):  
Anthony A. Laverty ◽  
Filippos T. Filippidis ◽  
Constantine I. Vardavas

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