scholarly journals Tendencies and limitations on increasing excise tax on cigarettes in EU member states

2021 ◽  
Vol 2021 (8) ◽  
pp. 100-112
Author(s):  
Mykhailo POLIAKOV ◽  
Keyword(s):  
Transition Period ◽  
Purchasing Power ◽  
Tax Rates ◽  
Negative Experience ◽  
Member States ◽  
Excise Tax ◽  
Illicit Trade ◽  
Eu Countries ◽  
Legislative Changes ◽  
The Eu

The recent studies of levying excise tax on cigarettes and the policy of the EU and its member states aimed at setting a minimum excise tax thereon have been analyzed in order to substantiate recommendations on the respective reform in Ukraine. The article confirms findings that a sharp increase in the excise tax (high excise rates) lead to the growth of illicit trade in such products. For that reason, when initiating corresponding changes to legislation, it is essential to choose such pace of increase in tax rates that would take into account the purchasing power and the level of such rates in neighboring countries. Even severe tax control measures may turn out to be inefficient if there are any conditions for getting high profits from the illicit market. Achieving excise revenue growth without fiscal losses due to the increase in illicit tobacco trade is possible only through a gradual increase in tax rates. It has been established that the negative experience of a number of the new EU countries in reaching the EU minimum excise tax on cigarettes should be taken into consideration while designing future pan-European legislative changes to avoid decisions that would either set out too high target thresholds or disregard the need to provide a sufficient transition period to achieve them. Today significant differences persist in the levels of purchasing power in the member states and there are still opportunities for smuggling cigarettes into the EU through its eastern borders. Given this, several post-socialist EU countries remain vulnerable to new increases in the minimum excise tax on cigarettes and are unlikely to agree on legislative changes that set forth “jumps” in the excise tax rates or their significant growth in the coming years. It has also been demonstrated that most EU countries have abstained from raising cigarette excise tax significantly during the COVID crisis for fear of the illicit trade growth. It has been proven that Ukraine should review the current plan on increasing cigarette excise tax by slowing down the tax growth and extending the plan till 2028.

scholarly journals The Impact of the Implementation of Cohesion Policy on the Sustainable Development of EU Countries

2019 ◽  
Vol 11 (15) ◽  
pp. 4173 ◽  
Author(s):  
Ramona Pîrvu ◽  
Cristian Drăgan ◽  
Gheorghe Axinte ◽  
Sorin Dinulescu ◽  
Mihaela Lupăncescu ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Cohesion Policy ◽  
Member States ◽  
Policy Makers ◽  
The Sustainable Development ◽  
Eu Countries ◽  
Starting Point ◽  
The Impact ◽  
Official Data ◽  
The Eu

The impact of implementation of cohesion policy on the sustainable development of EU countries is of great interest and presents a number of actual challenges. This research aims to evaluate the impact and the effects of the cohesion policy among the Member States using hierarchical clustering analysis in order to identify how the selected variables affect the sustainable development adopted models. The variables used in the analysis were selected on the basis of official data provided by the European Commission, SDG Index and Dashboards Reports and the EU Cohesion Monitor. The results of the research have led to the grouping of the 28 Member States in a number of six clusters, identifying performers but also those countries that have a high potential for sustainable development or which require increased attention to be sustained in recovering existing gaps. The results of the study can be a starting point for policy makers and other stakeholders involved in their efforts to support sustainable development through effective and effective policies.

scholarly journals The Attitudes of the European Union and China Towards Foreign Direct Investment: Implications for Bilateral Relations

2019 ◽  
Vol 22 (3) ◽  
pp. 83-98
Author(s):  
Janina Witkowska
Keyword(s):  
Foreign Direct Investment ◽  
Foreign Investment ◽  
Direct Investment ◽  
Member States ◽  
Independent State ◽  
Eu Countries ◽  
Eu Member States ◽  
Bilateral Relations ◽  
New Eu Member States ◽  
The Eu

The aim of this paper is to discuss new trends that have occurred in the policies of the EU and China towards foreign direct investment (FDI), to examine some implications of the EU‑China Comprehensive Agreement on Investment (CAI) – which is currently being negotiated – for their bilateral relations, and to assess the role which China’s “One Belt One Road’ (OBOR) initiative might play in its relations with the new EU Member States. The EU established freedom of capital movement with third countries; however, the introduction of the common investment policy has encountered some obstacles. These are related to investor protection and ISDS issues. In turn, China is carrying out an independent state policy towards foreign investment with limited liberalization of FDI flows. The negotiated EU‑China CAI is expected to create conditions conducive to bilateral foreign investment flows, and it might bring positive effects for their economies in the future. However, the progress made thus far in the negotiations is still limited. The relations between China and the new EU Member states (CEE countries) are characterized by common interests in the field of FDI flows. The new EU countries are interested in attracting Chinese FDI and seem not to show the fears that have arisen in the old EU countries.

scholarly journals SMART GROWTH PROGRESS IN EUROPEAN UNION: A COHESION APPROACH

2019 ◽  
Vol 133 (2) ◽  
pp. 41-49
Author(s):  
Viktor Kozlovskij
Keyword(s):  
Economic Growth ◽  
Economic Development ◽  
Tertiary Education ◽  
Smart Growth ◽  
Developed Countries ◽  
Member States ◽  
Eu Countries ◽  
Development Level ◽  
Growth Indicators ◽  
The Eu

Economic development and socioeconomic cohesion have always been an object of scientific research. In particular, this issue had become a focus of attention after EU enlargement in 2004 and Great Recession in 2007–2009. The above changes have given way to a certain slowdown in economic growth in most EU countries along with triggering a range of divergence processes between EU countries and regions. As a response to situation, the EU offered a Europe 2020 strategy, in which smart growth was mentioned as one of critical instruments to deal with increasing menaces. The objective of the study is to evaluate the progress of the main smart growth indicators (investment in research and development (R&D), employment rate and share of population obtaining tertiary education) in the EU over the period 2001–2017 within the framework of the economic cohesion concept. The paper seeks to explore the EU from different perspectives. First, the EU new member states (EU-10) and the old ones (EU-14) were compared. Second, the EU countries were divided by economic development level (calculated by GDP per capita in PPP): highly developed (H-7), medium developed (M-7) and less developed (L-7) countries. Finally, aggregate cohesion indices of all three smart growth indicators were calculated for the entire EU (EU-28). The research findings have revealed some interesting trends. First, each smart growth indicator’s progress depends on countries’ economic development level. Aggregate values for more developed countries (EU-14, H-7 and G-3) are always higher than the EU average (EU-28) and aggregate values for less developed economies are basically lower. Second, cohesion progress of smart growth indicators was influenced by economic recession in 2007–2009. It is argued that cohesion is evident in times of economic growth, but its progress ceases or divergence might occur in case of economic hazards. However, despite the expanding cohesion between the new and the old member states, a gap between certain groups of countries is even growing. This is clearly evident when the EU member states are divided into groups subject to the level of their economic development.

scholarly journals Difference of application of VAT in EU member states during the supply of goods including installation

2008 ◽  
Vol 56 (3) ◽  
pp. 47-56
Author(s):  
Petr David ◽  
Danuše Nerudová
Keyword(s):  
Czech Republic ◽  
Member State ◽  
Scientific Work ◽  
The State ◽  
Member States ◽  
Standard Methods ◽  
Eu Countries ◽  
Eu Member States ◽  
The Eu

There still exist the differences in provision of VAT, in interpretation of VAT provisions and application of the rules in practice between the EU member states. Application of VAT during the supply of goods with installation to other EU member state, both during the existence of establishment in the state of customer and also without it, is considered to be one from the problematic field. Other discrepancies are created by inclusion of the sub suppliers, who can come from other EU member state or from the same state as customer, to this transaction. Questions of VAT application during the supply of goods with installation to other EU member state were processed by using standard methods of scientific work in the frame of five selected EU countries – Hungary, Poland, Romania, Slovakia and Czech Republic.

European Employment Strategy: the right answer for candidate countries?

2003 ◽  
Vol 9 (1) ◽  
pp. 88-100 ◽  
Author(s):  
Mira Celin
Keyword(s):  
Labour Market ◽  
Labour Markets ◽  
Member States ◽  
Eu Countries ◽  
Positive Elements ◽  
The Future ◽  
Common Strategy ◽  
The Right ◽  
The Eu ◽  
New Jobs

It is not easy to gauge the extent to which the European Employment Strategy (EES) has influenced the EU labour market over the last five years but it has surely contributed to the creation of more than 10 million new jobs and 4 million fewer unemployed. However, is this common strategy the right answer for the labour markets of the future member states? This article examines how the candidate countries are adapting to the EES and where they stand as compared to the current EU countries in achieving the Lisbon targets. The article assesses whether the EES is appropriate for the labour markets of the future member states by analysing both the deficiencies and the positive elements of this strategy for these countries, taking into account proposals for a new revised EES adapted to the needs of changing labour markets, globalisation and enlargement.

scholarly journals European but not European enough: An explanation for Brexit

2018 ◽  
Vol 20 (2) ◽  
pp. 282-304 ◽  
Author(s):  
Noah Carl ◽  
James Dennison ◽  
Geoffrey Evans
Keyword(s):  
National Identity ◽  
Member State ◽  
Positive Association ◽  
Weak Sense ◽  
European Identity ◽  
Member States ◽  
Eu Countries ◽  
The Uk ◽  
Measures Of Inequality ◽  
The Eu

To date, most accounts of the UK’s vote to leave the EU have focussed on explaining variation across individuals and constituencies within the UK. In this article, we attempt to answer a different question, namely ‘Why was it the UK that voted to leave, rather than any other member state?’. We show that the UK has long been one of the most Eurosceptic countries in the EU, which we argue can be partly explained by Britons’ comparatively weak sense of European identity. We also show that existing explanations of the UK’s vote to leave cannot account for Britons’ long-standing Euroscepticism: the UK scores lower than many other member states on measures of inequality/austerity, the ‘losers of globalisation’ and authoritarian values, and some of these measures are not even correlated with Euroscepticism across member states. In addition, we show that the positive association between national identity and Euroscepticism is stronger in the UK than in most other EU countries. Overall, we conclude that Britons’ weak sense of European identity was a key contributor to the Brexit vote.

Tax revenues in the European Union countries

2017 ◽  
Vol 62 (5) ◽  
pp. 79-99
Author(s):  
Agata Szymańska
Keyword(s):  
European Union ◽  
Social Economic ◽  
Tax Rates ◽  
The European Union ◽  
Eu Countries ◽  
Excise Duty ◽  
Tax Revenues ◽  
Historical Factors ◽  
European Union Countries ◽  
The Eu

The aim of this paper is to analyse tax revenues and examine similarities of selected tax revenues (mainly VAT, CIT, PIT and excise duty) in the European Union countries. The analysis of the EU members concerns the period between 2003 (i.e. the year preceding the biggest enlargement of the EU) and 2012 (due to data completeness). Tax rates and the structure of tax revenues in the EU countries were compared and then the cluster analysis was applied to assess the similarity of tax revenues. The analysis suggests that the process of tax harmonization, which took place in the period considered, did not exert a significant impact on the similarity of the structure of tax revenues in the EU countries. The structure seems to be still determined by e.g. social, economic or historical factors, which influenced the tax systems creation in particular EU countries.

ASYLUM PROCEDURE IN LATVIA - A PART OF COMMON EUROPEAN ASYLUM SYSTEM

2018 ◽  
Vol 2 (7) ◽  
pp. 7
Author(s):  
Iveta Adijāne
Keyword(s):  
Comparative Method ◽  
Time Frame ◽  
Member States ◽  
Eu Countries ◽  
Eu Member States ◽  
Common European Asylum System ◽  
The Common ◽  
Asylum Procedure ◽  
Domain Information ◽  
The Eu

The Common European Asylum System (CEAS) conditions apply to Latvia. Development of the Common European Asylum System impacts Latvian legislation and has an effect on the work of judicial institutions. Any European Union scale change affects Latvia. Common European Asylum System conditions in Latvia are being met by direct implementation of the EU instructions. Well-considered position and evaluation of CEAS conditions according to Latvian interests is necessary. Goal of this article is to review demands of the Common European Asylum System towards the member states as well as concordance of the Latvian asylum procedure with conditions of the Common European Asylum System. Objectives of this research is to examine development of legislation in the EU and Latvia, to analyse and compare current legislation of the asylum procedure in the EU member states as well as to analyse impact of CEAS towards the asylum procedure in Latvia. In order to achieve objectives, following research methods were used: monographic research of theoretical and empirical sources in order to analyse and evaluate various asylum domain information, analytical method in order to acquire legislative content and verities, comparative method in order to discover differences in legislation of asylum procedure in the EU countries, systemic method in order to disclose interconnections in legislation, descriptive statistics method and correlation analysis in order to analyse process of the asylum procedure and determine interconnections in the asylum procedure time frame between legislation and practical instances in EU countries.

scholarly journals Public Administration in EU: Harmonization of Income Taxes

2019 ◽  
pp. 280-291
Author(s):  
J. Korecko ◽  
R. Bacik ◽  
I. Voznakova
Keyword(s):  
European Union ◽  
Cluster Analysis ◽  
Income Taxes ◽  
Tax Burden ◽  
Tax Rates ◽  
Member States ◽  
Advantages And Disadvantages ◽  
Significant Difference ◽  
Tax Harmonization ◽  
The Eu

In the European communities, the need for tax harmonization has begun to commence since the beginning of integration efforts in the 1960s. The first attitudes to tax harmonization were very ambitious. The plan was not only structural harmonization but also harmonization of tax rates. The paper examines the nature and course of the direct tax harmonization process, describes its advantages and disadvantages as well as the positive and negative effects of tax competition. The paper aims to examine the development and volume of selected income taxes collected in the Member States of the European Union. It tells whether the harmonization of income taxes is still a stagnant process. Cluster analysis deals with looking for similarities of multidimensional objects. Two clustering methods were used – hierarchical agglomeration clustering and non-hierarchical clustering. Cluster analysis aimed to achieve groups of states that would have some homogeneity. Cluster analysis sorted the data into sets with the highest possible similarity within the group and the most significant difference between the groups. Analysis of tax burden and income tax rates confirmed significant differences in these indicators across the EU. On the other hand, cluster analysis revealed similar developments in tax systems in terms of their geographical location in Europe. Cluster analysis can be used to suggest possible steps to co-operate in harmonizing Member State taxes in the future. The authors of this article propose the possibility of harmonizing taxes and cooperating gradually within clusters rather than trying to apply uniform rules in all EU Member States at the same time. The conclusion of the article raises problems in the field of harmonization of direct taxes in the EU. The possibility of preserving autonomy in deciding on tax burden in the country is left to the many Member States because they see that autonomy as a competitive advantage, particularly in the field of investment. Keywords: tax, harmonization, income, European Union, cluster analysis.

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