scholarly journals TAX SYSTEM IN THE FUNCTION OF ENVIRONMENTAL PROTECTION

2019 ◽  
Vol 30 (6) ◽  
pp. 1575-1579
Author(s):  
Biljana Radovanović ◽  
Gordana Stojmenović
Keyword(s):  
Climate Change ◽  
Air Pollution ◽  
European Union ◽  
Environmental Protection ◽  
Financial Resources ◽  
The European Union ◽  
Tax System ◽  
Fiscal Conditions ◽  
The Republic

In the upcoming period, the Republic of Serbia should provide financial resources in the amount of about EUR 10 billion for the field of environmental protection in order to harmonize standards with EU standards in the same area and in that way bring it closer to joining the European peoples' community. Analyzing existing sources and levels of environmental financing, there are major problems that the Republic of Serbia has to overcome in order to join the European Union. It is necessary to adopt strategies in the field of climate change, air pollution and waters of the Republic of Serbia, and that the Ministry of Environmental Protection should be given greater authority. One of the most common and most sophisticated sources of financing environmental protection is found in fiscal conditions, primarily in ecological taxes, fees and taxes collected within the tax system of the Republic of Serbia.

Harmonization with EU Regulation Regarding Environmental Protection in Livestock Production

2015 ◽  
pp. 102-120 ◽  
Author(s):  
Lana Nastić ◽  
Bojana Bekić
Keyword(s):  
European Union ◽  
Environmental Protection ◽  
Biogas Production ◽  
Livestock Production ◽  
The European Union ◽  
Family Farms ◽  
Large Source ◽  
The Republic ◽  
Eu Nitrates Directive ◽  
Nitrates Directive

Environmental protection is one of the key problems in the process of accession of the Republic of Serbia to the European Union. That refers to agricultural production and livestock production which can be large source of environmental pollution. To prevent that, the EU Nitrates Directive must be implemented in Serbia in the following period. However, the Nitrates Directive implementation is related to numerous organizational and financial problems, especially at family farms with activity in livestock production. In this chapter, the authors presented characteristics of livestock production in the Republic of Serbia (cattle number, number of family farms, characteristics of housing capacities for animals and facilities for manure and slurry storage). The authors presented ways in which manure is stored, as well as the potentials of biogas production. Also, they presented models of livestock production financing, including subsidized credits for agriculture, which can facilitate the implementation of the Nitrates Directive at farms.

scholarly journals European Green Deal – legal and financial challenges of the climate change

ERA Forum ◽  
2020 ◽  
Vol 21 (4) ◽  
pp. 681-697 ◽  
Author(s):  
Alicja Sikora
Keyword(s):  
Climate Change ◽  
European Union ◽  
Environmental Protection ◽  
Legal Order ◽  
The European Union ◽  
Economic Instruments ◽  
Great Opportunity ◽  
Carbon Neutrality ◽  
High Level ◽  
The Eu

AbstractThe European Green Deal announced by the European Commission in December 2019 is a roadmap meant to foster the transition of the European Union towards the climate-neutral economy by reducing carbon emissions towards 55% by 2030 and achieving carbon neutrality by 2050. By putting the EGD in a boarder perspective of evolving, constitutional rationale of environmental protection in the EU legal order, this contribution examines horizontal, legal dimension and financial implications of the green transition. The challenge ahead of the Union is now how to transform the ambitious climate agenda into efficient legal and economic instruments ‘in a fair way, leaving no one behind’. This paper argues that EGD is a great opportunity, but in order to turn it into a success, it must be strongly anchored in the concepts pertaining to the constitutional framework of the EU legal order, in particular, the concepts of solidarity, sustainable development and high level of environmental protection.

scholarly journals IMPLEMENTING EUROPEAN ENVIRONMENTAL POLICY IN THE EUROPEAN UNION AND TURKEY: THE COST AND EXPENDITURES OF THE POLICY COMPLIANCE

2021 ◽  
pp. 86-101
Author(s):  
DİLARA SÜLÜN
Keyword(s):  
Climate Change ◽  
European Union ◽  
Environmental Policy ◽  
Environmental Protection ◽  
Kyoto Protocol ◽  
Paris Agreement ◽  
The European Union ◽  
European Environmental Policy ◽  
The Eu

This paper examines the European environmental policy and the tools that the European Union (EU) uses for the aim of protecting the environment. Environmental policy is of crucial importance indeed as it has direct impact on human’s health, on the quality of environment, on the well-being of all living creatures and species and on the preservation of our natural resources around the world. The EU is quite active in environmental protection policy making and the scope of her environmental policy expanded with time, including nowadays many aspects such as air, water and soil pollution, waste management, protection of the environment, industrial pollution, chemicals, climate change and noise pollution. The methodology of the study consists of the review and analysis of primary and secondary sources regarding EU legislation on European environmental policy. The requirements of environmental policy are exposed and evaluated at the European level and other international engagements at the global level such as the United Nations Framework Convention on Climate Change (UNFCC), Kyoto Protocol and Paris Agreement are also evaluated in our paper. European statistics and reports are evaluated to provide a good understanding and assessment of the relation between governments and corporations’ expenditures and the protection of environment in EU member states and in Turkey. Our paper also includes the implementation of the European environmental policy in Turkey, therefore Turkish of􀏐icial policy alignment and compliance is explained with data related to EU funded projects implemented by Turkish institutions. Regarding the relation between expenditures and environment, our 􀏐indings indicate a reverse causality effect; the quality of the environment determines the level of public expenditures indeed, and not vice-versa. As analyzed in our paper, governments and corporations’ investments related to environmental protection are quite low and they are in decline, this share needs to be increased both at the EU level and in Turkey. Key Words: European Union Environmental Policy, Climate Change, Kyoto Protocol, Paris Agreement, Government Expenditures on Environmental Policy.

scholarly journals The European Union Green Deal: Clean Energy Wellbeing Opportunities and the Risk of the Jevons Paradox

Energies ◽  
2021 ◽  
Vol 14 (14) ◽  
pp. 4148
Author(s):  
Estrella Trincado ◽  
Antonio Sánchez-Bayón ◽  
José María Vindel
Keyword(s):  
Climate Change ◽  
European Union ◽  
Great Recession ◽  
International Institutions ◽  
Smart Cities ◽  
Clean Energy ◽  
The European Union ◽  
The Great Recession ◽  
Financial Framework ◽  
The Common

After the Great Recession of 2008, there was a strong commitment from several international institutions and forums to improve wellbeing economics, with a switch towards satisfaction and sustainability in people–planet–profit relations. The initiative of the European Union is the Green Deal, which is similar to the UN SGD agenda for Horizon 2030. It is the common political economy plan for the Multiannual Financial Framework, 2021–2027. This project intends, at the same time, to stop climate change and to promote the people’s wellness within healthy organizations and smart cities with access to cheap and clean energy. However, there is a risk for the success of this aim: the Jevons paradox. In this paper, we make a thorough revision of the literature on the Jevons Paradox, which implies that energy efficiency leads to higher levels of consumption of energy and to a bigger hazard of climate change and environmental degradation.

scholarly journals Post COVID-19 Recovery and 2050 Climate Change Targets: Changing the Emphasis from Promotion of Renewables to Mandated Curtailment of Fossil Fuels in the EU Policies

Energies ◽  
2021 ◽  
Vol 14 (5) ◽  
pp. 1347
Author(s):  
Kyriakos Maniatis ◽  
David Chiaramonti ◽  
Eric van den Heuvel
Keyword(s):  
Climate Change ◽  
European Union ◽  
Renewable Energy ◽  
Global Economy ◽  
Fossil Fuels ◽  
Global Climate ◽  
Renewable Energy Sources ◽  
Climate Change Policy ◽  
Climate Impacts ◽  
The European Union

The present work considers the dramatic changes the COVID-19 pandemic has brought to the global economy, with particular emphasis on energy. Focusing on the European Union, the article discusses the opportunities policy makers can implement to reduce the climate impacts and achieve the Paris Agreement 2050 targets. The analysis specifically looks at the fossil fuels industry and the future of the fossil sector post COVID-19 pandemic. The analysis first revises the fossil fuel sector, and then considers the need for a shift of the global climate change policy from promoting the deployment of renewable energy sources to curtailing the use of fossil fuels. This will be a change to the current global approach, from a relative passive one to a strategically dynamic and proactive one. Such a curtailment should be based on actual volumes of fossil fuels used and not on percentages. Finally, conclusions are preliminary applied to the European Union policies for net zero by 2050 based on a two-fold strategy: continuing and reinforcing the implementation of the Renewable Energy Directive to 2035, while adopting a new directive for fixed and over time increasing curtailment of fossils as of 2025 until 2050.

scholarly journals VAT Efficiency—A Discussion on the VAT System in the European Union

2021 ◽  
Vol 13 (9) ◽  
pp. 4768
Author(s):  
Anna Kowal ◽  
Grzegorz Przekota
Keyword(s):  
European Union ◽  
Tax Evasion ◽  
Value Added ◽  
Square Function ◽  
The European Union ◽  
Tax System ◽  
Aggregated Data ◽  
Tax Gap ◽  
Standard Rate ◽  
Tax Fraud

The effectiveness of the tax system can be analysed in various ways. According to the authors one of manifestations of such effectiveness is resistance to tax evasion. This phenomenon is influenced by multiple factors, with few being the level of VAT rates and the number of rates in force in the country concerned. The aim of the considerations is therefore to analyse how the standard VAT rate as well as the number of rates affect the effectiveness of this tax. The research was based on a literature query in the field of value added tax in the European Union. In addition, the problem of tax evasion was indicated and the aggregated data on the size of the tax gap in the Member States were presented. Then, there are the results of the research for 27 European Union countries for 2011–2019. The efficiency of VAT collection was modelled using square function, determining the significance of the parameters of this function, as well as the value of abscissa, which made it possible to group the countries based on how they maintained the efficiency of VAT collection over the analysed period of time. The final part of the study concentrates on the relationship between the efficiency of tax collection and the amount of both the basic rate and the number of rates. The conclusions of the research are as follows: a tax system with a small number of reduced rates, and preferably with one relatively low standard rate, is the system least susceptible to tax fraud. The research also shows a positive correlation between the value of the basic VAT rate along with the number of preferential rates and the scale of the tax gap, i.e., in countries with a higher standard VAT rate and a greater number of preferential rates, the tax gap is greater. The study will enable further investigation into the strategy of determining the optimal VAT rate and the process of its unification. Proposed changes may contribute to increasing the efficiency of VAT administration in EU countries, reducing the shadow economy, tax fraud and positively influencing economic growth.

Legal conflict between the EU and the republic of Poland regarding polish judicial reform

2021 ◽  
Author(s):  
Ivan Yakovyuk ◽  
Suzanna Asiryan ◽  
Anastasiya Lazurenko
Keyword(s):  
European Union ◽  
Judicial Reform ◽  
Eu Law ◽  
The European Union ◽  
Member States ◽  
Court Of Justice ◽  
Legal Nature ◽  
Constitutional Tribunal ◽  
The Republic ◽  
The Eu

Problem setting. On October 7, 2021, the Constitutional Tribunal of the Republic of Poland ruled in favor of Polish law over European Union law, which in the long run may violate the principles according to which the Union operates and the rights enjoyed by citizens of the state. Such a precedent can further serve as a basis for identical decisions of the bodies of constitutional jurisdiction of those states that have problems in fulfilling their obligations in the European community. Analysis of recent researches and publications. The problems of the functioning of the bodies of the European Union, the implementation of their decisions and the general status in EU law are widely studied in national science. In particular, many scholars have studied the legal nature of the EU, including: TM Anakina, VI Muravyov, NM Ushakov, A. Ya. Kapustina, NA Korolyova, Yu. Yumashev, BN Topornin, OYa Tragniuk, SS Seliverstov, IV Yakovyuk and others. Target of research is to establish the foundations of EU law in the functioning of Union bodies, especially the Court, as well as to determine the hierarchy of national law and EU law. Article’s main body. Over the years, the Court has, within its jurisdiction, issued a large number of judgments which have become the source of the Union’s Constituent Treaties and of EU law in general. Over the last two decades, the powers of the Court of Justice have changed significantly. In particular, this is due to the adoption of the Lisbon Treaty, which amended the EU’s founding treaties on the powers of the Court, then the reform of the European Court took place in 2015-2016, which concerned a change in the organizational structure of the Court. Despite the generally well-established case law of the Court of Justice of the European Union on the unification of the observance by the Member States of the basic principles of the European Union, the Constitutional Tribunal of the Republic of Poland adopted a decision on 7 October. Conclusions and prospects for the development. Following the decision of the Constitutional Court, the Polish authorities found themselves in a situation that significantly complicated its internal and external situation. The way out of which requires answers to fundamental questions about the legal nature of the EU. Undoubtedly, this is an issue not only between Poland and the EU, but also between other member states.

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