scholarly journals Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EU

Economies ◽  
2020 ◽  
Vol 8 (4) ◽  
pp. 104
Author(s):  
Vít Pászto ◽  
Jarmila Zimmermannová ◽  
Jolana Skaličková ◽  
Judit Sági
Keyword(s):  
Cluster Analysis ◽  
Spatial Patterns ◽  
Environmental Taxation ◽  
Environmental Tax ◽  
K Nearest Neighbors ◽  
Fiscal Impact ◽  
Eu Countries ◽  
Tax Revenues ◽  
Fiscal Impacts ◽  
The Eu

There are several reasons for environmental taxation implementation. Besides its environmental impact, the main reason for such taxation is its fiscal impact, particularly in generating revenues of public budgets. The main goal of this paper is to observe possible spatial patterns in fiscal impacts of environmental taxation in the EU countries, and to depict the groups of countries with the same (or similar) fiscal impact of these instruments on public budget revenues, including environmental and economic characteristics. Two methods of cluster analysis are used, Ward linkage and K-nearest neighbors (spatial) cluster analysis to observe potential geographical links or implication of fiscal impact. The study is performed for the years 2008 and 2017. Based on the results, we can say that in the year 2008, the EU countries were divided into “the west” and “the east”, with some exceptions. The western countries were characterized by high environmental tax revenues, the eastern countries by low environmental tax revenues. For 2017, the situation is different. The border between old and new EU member states is not so abrupt and clear. The results show higher diversification between EU countries concerning the fiscal impacts of environmental taxation.

scholarly journals Assessment of the Impact of EU Sanctions on Budget Revenues of Russia in the Context of New Industrialization in Terms of National Dimension

2021 ◽  
Vol 93 ◽  
pp. 02003
Author(s):  
Andrey Anisimov ◽  
Oksana Kolotkina ◽  
Inara Yagofarova
Keyword(s):  
Russian Federation ◽  
Factor Model ◽  
Eu Countries ◽  
Tax Revenues ◽  
Russian State ◽  
The Russian Federation ◽  
Tax Payments ◽  
The Impact ◽  
New Industrialization ◽  
The Eu

The article examines topical issues that assess the impact of EU sanctions on the volume of tax revenues of the consolidated budget of Russia. The main purpose of this study is an attempt to develop a factor model that allows assessing the sanctions impact on the specified tax revenues, describing and analyzing the factors that directly or indirectly affect the formation of the consolidated budget revenues of the Russian Federation, identifying the corresponding relationships during the period of new industrialization. A separate stage of the presented study is associated with the development of the above model, which evaluates the sanctions effect on the composition of tax revenues of the consolidated budget of the Russian Federation and verification of the adequacy of this model. The authors' own research made it possible to develop a conceptual factor model that assesses the impact of the sanctions effect of the EU countries on the composition and volume of tax revenues of the consolidated budget of the Russian Federation, the use of which makes it possible to analyze the proceeds from the tax payments that have come under the influence of the sanctions. The model presented by the authors makes it possible to fundamentally assess the real impact of the applied sanctions on tax revenues of the consolidated budget of the Russian Federation, to develop appropriate directions in the development of the country during the period of the new industrialization of the Russian state.

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.

scholarly journals MACROECONOMIC ANALYSIS OF THE EFFECTIVENESS OF TAX ECONOMIC REFORMS IN EU COUNTRIES

2019 ◽  
pp. 36-45
Author(s):  
I. Marekha ◽  
V. Myrhorodska
Keyword(s):  
European Union ◽  
Correlation Analysis ◽  
Environmental Taxes ◽  
Environmental Tax ◽  
The European Union ◽  
Macroeconomic Factors ◽  
Eu Countries ◽  
European Union Countries ◽  
The Impact ◽  
The Eu

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

MANAGEMENT ACCOUNTING INFORMATION SYSTEM AS A COMPONENT OF THE GLOBAL BUSINESS SPACE: THE EXPERIENCE OF EASTERN EUROPEAN COUNTRIES

2019 ◽  
Vol 4 (3) ◽  
pp. 57-66
Author(s):  
Olena POTYSHNYAK ◽  
Anatoly LITVINOV ◽  
Valerii DANYLENKO
Keyword(s):  
Cluster Analysis ◽  
Information System ◽  
Eastern Europe ◽  
Management Accounting ◽  
Accounting Information ◽  
Financial Information ◽  
Total Quality ◽  
Accounting Information System ◽  
Eu Countries ◽  
The Eu

The article explores the representation of managers regarding the management accounting information system at enterprises operating in Eastern Europe. The starting point was that accounting practices have the same tendency in most countries. The nature of the discrepancy in the interpretation of data obtained through the operation of this system between the "providers" of this data and the main users is studied. The factors that determine the subjectivity of the attitude to the initial data of the M.A.I.S. are analyzed. Emphasis is placed on analyzing the perception of IMI among Hungarian, Romanian and Ukrainian managers. In order to present the results, the authors applied the elements of the D&M information system success model, the concept of perception influencing the assessment of the MIS, and the findings of similar studies in the EU countries concerned. To achieve the main goal of the study, the collection of necessary data was carried out in the form of an online questionnaire of a target group of workers at Ukrainian companies, which, in turn, operate in various regions, various sectors of the national economy, have different sources of financing and the amount of capital as a whole. In order to cover a sufficient amount of information provided in the work, the authors used the results of a similar study conducted by Romanian scientists in the EU countries represented. The results of the survey revealed a shift in the emphasis of demand for information in financial reports among representatives of management personnel towards traditional financial accounting. The wording of these conclusions is due to a pre-conducted cluster analysis of grouped data regarding M.A.I.S. users by factors that form their particular relationship to this system. An analysis of the perception of selected types of information has made it possible to identify those managers who use traditional, financial information and those who use more qualitative information for management processes. It should be noted that non-financial information is more useful in a dynamic environment or for companies implementing innovative concepts such as Just in Time and Total Quality Management. Keywords: management accounting, information system, management, cluster analysis, Eastern Europe.

scholarly journals Current state of ecological taxation in Ukraine and its improvement according to the EU experience

2020 ◽  
pp. 111-126
Author(s):  
Oleksandra Oliynychuk
Keyword(s):  
Natural Resources ◽  
Well Being ◽  
Environmental Security ◽  
Environmental Taxation ◽  
Environmental Tax ◽  
Compensatory Mechanisms ◽  
Tax System ◽  
Partial Restoration ◽  
The World ◽  
The Eu

The deteriorating environmental situation on Earth has become over the last decades an almost general cause for concern. Many people around the world, united in environmental organisations express their concern because the Earth is our common home, and our health and well-being are dependent on it. At the same time methods of economic activities, intensification of production can lead to ecological catastrophe. Therefore, neglecting environmental issues in global and regional dimensions is unacceptable. Excessive consumption of natural resources, pollution of the atmosphere and water bodies, continuous generation of non-recyclable waste are problems that need not only general recognition, but also the adoption and implementation of effective programmes to prevent the relevant harmful effects. This is especially true of Ukraine in view of the Chornobyl nuclear plant disaster with its ramifications, but this area has not been investigated sufficiently. Unfortunately environmental pollution in Ukraine is one of the major causes of increased mortality. The world community has already implemented preventative and compensatory mechanisms that contribute to the partial restoration of the natural environment. This encourages economical use of natural resources and reduces the environmental impact of business activity. The most effective of these are the economic mechanisms that make environmentally hazardous industries switch to energy-efficient and non-waste or low-waste technologies. An important instrument of these mechanisms is ecological taxation, which is why each country creates its own environmental tax system, adapted to the specifics of economic processes. Moreover, ecological taxation is a critical tool for ensuring the country’s environmental security. Thus, the research of the ecological taxation system, its elements, efficiency of functioning has important scientific and practical value. The purpose of the study is to establish the role of the environmental taxation in ensuring the environmental security, based on the analysis of the current ecological taxation in Ukraine and the EU.The aims of the article are to consider various aspects of environmental taxation in Ukraine and the EU; to make comparisons of the ecological taxes in Ukraine and in the EU countries; to assess the fiscal efficiency of environmental taxation; to suggest the ways to improve the environmental tax system in Ukraine in order to endure the environmental security taking into account the EU experience. The following reasoning methods were used in the research: analysis and synthesis, induction and deduction, comparison, generalisation and others.

scholarly journals MANAGEMENT OF SUSTAINABLE ENTREPRENEURSHIP ADAPTATION TO TAX CHANGES IN ENVIRONMENTAL INVESTMENT

2020 ◽  
Vol 6 (5) ◽  
pp. 96-105
Author(s):  
Yaroslav Kvach ◽  
Nataliia Piatka ◽  
Viktor Koval
Keyword(s):  
Semantic Analysis ◽  
Green Economy ◽  
Environmental Taxation ◽  
Environmental Taxes ◽  
Investment Efficiency ◽  
Sustainable Entrepreneurship ◽  
Environmental Investment ◽  
Eu Countries ◽  
Tax Changes ◽  
The Eu

The article highlights the problem of management of sustainable entrepreneurship adaptation to tax changes in environmental investment and substantiation of the conceptual basis for assessing the efficiency of environmental investment in terms of Ukraine’s integration processes into European community that involves introduction of sustainable economic development and mechanisms of “green” economy. Methods. A study of the peculiarities of environmental financing in Ukraine has been conducted. The theoretical bases of investment management have been examined by means of the following methods: semantic analysis of interaction of the basic elements of environmental investment process for sustainable entrepreneurship development. With the use of a comparative analysis of environmental investment, efficiency and effectiveness of environmental tax collection in Ukraine and the EU countries, the expedience of using environmental taxation as a means of stimulating domestic environmental investment has been substantiated and the need to assess the efficiency of environmental investment has been defined. Results. A study of the peculiarities of domestic environmental taxation in order to establish its efficiency has been carried out. The experience of using taxes as a means of stimulating environmental investment in the EU countries has been under consideration. This research has shown that the efficiency of environmental taxes is ensured by their high rates, which encourage companies to innovate and make appropriate environmental investments. A number of shortcomings in the domestic environmental policy have been identified. It has proven the low efficiency of its instruments, in particular, related to assessing the efficiency of environmental investment. A study of the peculiarities of environmental financing in Ukraine has been conducted. The current tendencies of investment in environmental activities with the identification of causal relationships to substantiate management decisions to improve the use of financial resources for environmental purposes have been highlighted.

scholarly journals CLASSIFICATION OF FINANCIAL MECHANISMS OF HEALTHCARE SYSTEMS IN THE COUNTRIES OF EUROPEAN UNION

2020 ◽  
Author(s):  
Nadiya Dubrovina ◽  
◽  
Stanislav Filip ◽  
Vira Dubrovina ◽  
◽  
...  
Keyword(s):  
Cluster Analysis ◽  
Healthcare System ◽  
Quantitative Methods ◽  
System Analysis ◽  
Healthcare Systems ◽  
New Classification ◽  
Eu Countries ◽  
The Eu

In the article the problems of the classification of financial mechanisms of healthcare systems were considered. The well-known types of the financial mechanisms of healthcare systems were described and the authors argued the importance of the development of new classification of financial mechanism of healthcare systems in the EU, which will be based on the application of quantitative methods. The purpose of the research is cluster (or regimes of funding healthcare system) analysis and development for EU countries over long-term period of 2000-2017.The authors used k-means method for the cluster analysis and revealed 5 clusters (groups) for the characteristics of the different regimes of funding healthcare system in the EU countries.

scholarly journals A Cluster Analysis of Risk Factors for Cancer across EU Countries: Health Policy Recommendations for Prevention

2021 ◽  
Vol 18 (15) ◽  
pp. 8142
Author(s):  
Dawid Majcherek ◽  
Marzenna Anna Weresa ◽  
Christina Ciecierski
Keyword(s):  
Risk Factors ◽  
Cluster Analysis ◽  
Health Policy ◽  
Economic Status ◽  
Cancer Control ◽  
The European Union ◽  
Prevention Policy ◽  
Unhealthy Lifestyle ◽  
Eu Countries ◽  
The Eu

Cancer burden in the European Union (EU) is increasing and has stimulated the European Commission (EC) to develop strategies for cancer control. A common “one size fits all” prevention policy may not be effective in reducing cancer morbidity and mortality. The goal of this paper is to show that EU member states are not homogenous in terms of their exposure to risk factors for cancer (i.e., lifestyle, socio-economic status (SES), air pollution, and vaccination). Data from a variety of sources including Eurostat, the UNESCO Institute for Statistics, the European Health Interview Survey, Eurobarometer, and the European Environment Agency were merged across years 2013–2015 and used to develop a cluster analysis. This work identified four patterns of cancer prevention behaviors in the EU thus making it possible to group EU members states into four distinct country clusters including: sports-engaged countries, tobacco and pollutant exposed nations, unhealthy lifestyle countries, and a stimulant-enjoying cluster of countries. This paper finds that there is a need for closer collaboration among EU countries belonging to the same cluster in order to share best practices regarding health policy measures that might improve cancer control interventions locally and across the EU.

scholarly journals POVERTY AS A HETEROGENEITY FACTOR IN EU COUNTRIES

2019 ◽  
pp. 403
Author(s):  
Vesna Janković-Milić ◽  
Vinko Lepojević ◽  
Jelena Stanković
Keyword(s):  
European Union ◽  
Cluster Analysis ◽  
Economic Policy ◽  
Social Exclusion ◽  
The European Union ◽  
Eu Countries ◽  
Policy Measures ◽  
The Subject ◽  
The Difference ◽  
The Eu

Measuring poverty is of utmost importance for any economy in order to look at the extent and causes of the vulnerability of the population, but also to formulate social and economic policy measures and measure their effects. The multidimensionality of poverty makes it difficult to quantify and measure it. The subject of research is the components of the AROPE (At risk of poverty and social exclusion) indicator in the countries of the European Union (EU). Using the cluster analysis, the EU countries were grouped into homogeneous units, after which the significance of the difference in the average values of the analyzed indicators was tested. Based on the obtained results, the hypothesis of pronounced heterogeneity of EU countries from the aspect of poverty was confirmed.

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