scholarly journals THE ORETICAL AND LEGAL ASPECTS OF APPLICATION OF FINANCIAL GUARANTEES FOR TRANSIT FOREIGN ECONOMIC OPERATIONS

2021 ◽  
pp. 137-148
Author(s):  
Vira KHOMUTENKO ◽  
Alla KHOMUTENKO
Keyword(s):  
Statistical Data ◽  
Legal Aspects ◽  
Commercial Vehicles ◽  
Eu Countries ◽  
Electronic Form ◽  
Tax Exemptions ◽  
The Eu

The article substantiates the need to use methods to ensure payment of customs duties, including financial guarantees. It is proved that financial guarantees are a method of ensuring the fulfillment of customs obligations in violation of the conditions for granting tax exemptions, including in the customs regime of «transit». The volumes of transit through the customs territory of Ukraine from the EU countries for 2014-2020 are analyzed. The essence and signs of transit foreign economic operations are determined. Cases are described in which transit will be considered as interrupted transit (hidden import). Statistical data are presented, which show that a significant share of transit operations are recognized by the customs authorities of Ukraine as interrupted transit. The volumes of provided financial guarantees are investigated. The tasks performed by ensuring the payment of customs duties through the use of financial guarantees under the customs regime of transit have been established. The types and forms of financial guarantees are determined depending on the method of movement of goods and commercial vehicles in the customs regime «transit» (transit, internal transit, joint transit, cabotage transit). The monetary pledge is described, as well as the guarantee document in written or electronic form. The peculiarities of the use of cash collateral are outlined. The order of registration of the documents provided at application of financial guarantees on transit foreign economic operations is opened. The conditions for providing financial guarantees by type (individual, multiple, general) are clarified. The cases in which the Customer is sent a request for payment of customs duties are described. There are formulas for calculating customs debt and penalties in case of non-payment of customs duties by the guarantor. The latest changes in the legal field that have a positiv

SPECIFICITY OF VAT CALCULATION WHEN FOREIGN ORGANIZATIONS PROVIDE SERVICES IN ELECTRONIC FORM

2021 ◽  
Vol 3 (11) ◽  
pp. 237-244
Author(s):  
Irina A. Zhuravleva ◽  
◽  
Valentina V. Rzhevskaya ◽  
Keyword(s):  
Eu Countries ◽  
Electronic Form ◽  
Tax Legislation ◽  
The Eu

Taxation of services in electronic form is becoming an increasingly urgent issue every year in view of widespread digitalization. In Russia, since 2019, foreign organizations themselves are required to calculate and pay VAT from the sale of electronic services not only B2C case, but also B2C, so it frees Russian organizations from the duty of a tax agent. The article reveals the method of VAT payment in this situation, the problems that arise, the experience of the EU countries and the prospects for the development of tax legislation on this issue.

scholarly journals OPPORTUNITIES FOR INCREASING THE EXPORT OF LATVIA TO UE COUNTRIES

2021 ◽  
Vol 10 (3) ◽  
pp. 33-49
Author(s):  
Erika Pancenko ◽  
Tatyana Ivanova
Keyword(s):  
Statistical Data ◽  
Professional Associations ◽  
Assessment Method ◽  
Point Of View ◽  
Major Step ◽  
Eu Countries ◽  
Economic Framework ◽  
Export Expansion ◽  
Quantitative And Qualitative Methods ◽  
The Eu

The relevance of this study is tied to the fact, that more effective application of export potential represents a major step towards the integration of Latvia’s economy into a unified economic framework with other European Union countries. In addition, the lack of a generally accepted methodology for assessing export potential increases the significance of these studies from a methodological point of view. The purpose of this study is to analyse the trends in Latvian exports and assess the possibilities of increasing the volume of exports of goods to the EU countries. This study applied quantitative and qualitative methods of analysis, analysis of statistical data, methods for assessing the intensity, complementarity of trade between two countries and the potential for exporting Latvian goods to EU countries. The study identifies the countries and categories of goods where Latvian trade potentialto EU can be increased. The authors of the article propose criteria for determining possibility of increasing the export of various groups of goods. The paper may be of interest to all export transaction participants, including manufacturers, merchants, and professional associations. The export expansion assessment method applied by the authors may be adopted by exporting companies to identify groups of goods that have export growth reserves.

THE ROLE OF LABOUR IN CONTEMPORARY TRENDS OF ECONOMIC GROWTH

2020 ◽  
Vol 560-561 (11-12) ◽  
pp. 2-7
Author(s):  
Leszek Kucharski ◽  
Eugeniusz Kwiatkowski
Keyword(s):  
Economic Growth ◽  
Statistical Data ◽  
Employment Growth ◽  
Gdp Growth ◽  
Empirical Basis ◽  
Eu Countries ◽  
Jobless Growth ◽  
The Eu

The purpose of the paper is to show relationships between the stock of labour and economic growth in the XXI. century, and especially to show the shares of this factor in economic growth. The empirical basis of the research is based on the statistical data for Poland and groups of the EU countries in the years 2000–2019. The research indicates the indicators of the shares of employment growth in GDP growth (the so-called absorption indicators) are in Poland much lower than in the country groups of the Eurozone, EU 15 and EU 27. Estimations of the limits of jobless growth indicate they are in Poland much lower in the years 2000–2019 than earlier, and moreover their levels are in Poland much higher than in the mentioned country groups.

scholarly journals Groundwater Protection as an Essential Component of Water Management in the European Union in the Light of Modern Integration Processes: Legal Aspects of the Problem

2019 ◽  
Vol 8 (3) ◽  
pp. 354
Author(s):  
Iryna Iefremova ◽  
Iryna Lomakina ◽  
Nataliia Obiiukh
Keyword(s):  
Water Management ◽  
Groundwater Protection ◽  
Legal Framework ◽  
Legal Aspects ◽  
Water Protection ◽  
The European Union ◽  
Eu Countries ◽  
Eu Legislation ◽  
Quality Of Water ◽  
The Eu

In the context of exacerbation of environmental problems that are global in nature, it is necessary to assess the opportunities and development prospects of environmental policy not only at the international level, but also at the regional European level. In this regard, the focus of our article is to consider the problem of protecting groundwater as a strategic natural resource and to analyze the practice of applying European directives on water quality and protection of groundwater in EU countries. In the EU, the basic legal framework for water protection is defined in the Water Framework Directive that determines the need to develop monitoring programs and basin water management plans to improve the quality of water in the EU by the member states. However, taking into account the fact that groundwater, especially drinking artesian water, is vulnerable to pollution, improvement of the legal groundwater protection system and the search for rational groundwater protection practices implemented in the EU countries are vitally necessary. Therefore, the paper aims to explore the ways of EU legislation development in the field of water resources protection, identifying the main areas of groundwater protection and analyzing the legal means used in certain EU countries, in particular, Austria, Germany, as well as identifying priorities and objectives for Ukraine on the way to integration into the system of European water legislation. Keywords: EU legislation, groundwater, groundwater pollution, groundwater use, water management, water protection.

scholarly journals IMPROVING METHODOLOGY OF RISK IDENTIFICATION OF OCCUPATIONAL DANGEROUS

2018 ◽  
Vol 18 (1) ◽  
Author(s):  
A. P. BOCHKOVSKYI ◽  
N. Yu. SAPOZHNIKOVA
Keyword(s):  
Occupational Diseases ◽  
Statistical Data ◽  
Occupational Injuries ◽  
Risk Identification ◽  
Integral Criterion ◽  
Eu Countries ◽  
International Labor ◽  
General Number ◽  
Production Effects ◽  
The Eu

In the paper, according to the analysis of statistical data, correlation between the amount of occupational injuries and occupationaldiseases in Ukraine within last 5 years is defined. Also, using methodology of the International Labor Organizationcorrelcation between the amount of accident fatalities and general number of accidents in Ukraine and EU countries (Austria, GreatBritain, Germany, Denmark, Norway, Poland, Hungry, Finland, France) is defined. It is shown that in spite of the positive dynamicsof decreasing amount of occupational injuries, the number of occupational diseases in Ukraine always increases. The comparativeanalysis of the ratio of the number of accident fatalities to the total number of registered accidents showed that, on average, Ukraineexceeds the EU countries by this indicator by 100 times.It is noted, that such negative indicators (in particular, increasing amount of occupational diseases), may occure because ofimperfect methodology for identifying the risks of professional dangerous.Also, it is ascertained that basing on the existed methodology, the identefication process of occupational dangerous isquite subjective, which reduces objectivity of conducting quantitative assessment. In order to eliminate defined drawnbacks it is firsttime proposed to use corresponding integral criterion to conduct the process of quantitative risk assessmentTo solve this problem authors formulate and propose an algorithm of improving methodology of a process of analysing dangerousand harmful production effects (DHPE) which are the mainest reasons of occupational dangerous.The proposed algorithm includes implementation of four following successive steps: DHPE identification, indication of theirmaximum allowed threshold of concentrations (levels), identification of the sources of identified DHPE, esimation of consequencesof manifestation.The improved proposed methodology allows indentify risks of occurrence occupational dangerous in systems "humantechnicalsystem-environment" even on the phase of its designing when dangerous and harmful manufactured factors are unknownyet.

scholarly journals THE SAFE CEILING OF LITHUANIAN BUDGET DEFICIT

Ekonomika ◽  
2013 ◽  
Vol 92 (3) ◽  
pp. 74-88
Author(s):  
Arvydas Kregždė
Keyword(s):  
Budget Deficit ◽  
Statistical Data ◽  
Maastricht Treaty ◽  
Gdp Growth ◽  
Individual Country ◽  
Eu Countries ◽  
Substantial Growth ◽  
Outstanding Debt ◽  
The Impact ◽  
The Eu

Abstract. The paper deals with the impact of the budget deficit on the outstanding debt of Lithuania. The ceiling of 3%, which is set in the Maastricht Treaty, is used as a benchmark to simulate changes of the outstanding debt. In addition, the influence of the interest paid on the debt to the primary budget deficit is analysed. The analysis shows that the rule of the Maastricht Ttreaty concerning the ceiling of 3% for a budget deficit is not sufficient to have a steady or non-increasing state of the debt of Lithuania. Great varieties of GDP growth and the initial outstanding stock of the debt in the EU countries allow a very substantial growth of the debt as well as a decrease of the debt for an individual country, despite the limit of 3% being in place. In order to a have non-increasing debt of Lithuania, the ceiling of the budget deficit should be flexible and lower than that set by the Maastricht Treaty. The conclusion is based on statistical data of the EU countries and the model of integral presentation form of the debt applied in the Lithuanian case.Key words: budget, deficit, debt, sustainability

scholarly journals Differences in the generation of industrial waste from economic activities in Ukraine and the EU and the prospects for the integrated use of mineral raw materials

2021 ◽  
Vol 280 ◽  
pp. 09008
Author(s):  
Victoria Gubina ◽  
Victor Zaborovsky ◽  
Natalia Mitsiuk ◽  
Aboubaker Farag Srat
Keyword(s):  
Economic Activity ◽  
Statistical Data ◽  
Raw Materials ◽  
Household Waste ◽  
The European Union ◽  
Waste Generation ◽  
Economic Activities ◽  
Eu Countries ◽  
The Eu ◽  
Iron And Manganese

The paper presents the comparative analysis of the amount of waste generated in Ukraine and European countries (except for radioactive waste) based on the official EU and Ukrainian statistical data. The data on waste generation are compiled according to the following classification: by economic activity and household, waste category, grades of hazard, and regions. In Ukraine, 352.3 million tons of waste was generated in 2018. By 2018, almost 13 billion tons of waste had been accumulated at the managed dumpsites, including about 12 million tons of hazardous and over 200 million tons of household waste. In the European Union, 2.6 billion tons of waste was generated in 2018. Over 70% of it was generated by 10 countries: Germany, France, England, Poland, Romania, Italy, Sweden, the Netherlands, Spain and Finland. By economic activity, the largest amounts of waste in Ukraine are generated by the mineral extraction and processing industry, the smallest – from water treatment and construction. In the EU countries, these values are somewhat different. For example, in Germany and France, the largest amounts of waste are generated from construction and manufacturing, the smallest – from agriculture, forestry and fishery. By waste category, the waste generated both in the EU countries and in Ukraine is mineral and solid waste. In Ukraine, the largest amounts of waste are produced and accumulated in the Dnipropetrovsk, Donetsk and Zaporizhzhia regions which accommodate large enterprises for extraction and mineral processing of iron and manganese ores, titanium-zirconium placers, coal, dolomite, and metallurgical limestone, as well as metallurgical and ferroalloy plants.

scholarly journals EMPLOYMENT AS AN INDICATOR OF IMMIGRANTS INTEGRATION IN A HOST SOCIETY

2020 ◽  
pp. 48-55
Author(s):  
Magdaléna Přívarová
Keyword(s):  
Labor Market ◽  
Statistical Data ◽  
Training Programs ◽  
Language Training ◽  
Host Society ◽  
The European Union ◽  
Host Countries ◽  
Eu Countries ◽  
Integration Of Immigrants ◽  
The Eu

Integration of immigrants into the labor market is an important issue for all host countries. Active participation in the labor market is essential if population of a host country is going to accept the growing number of immigrants. The statistical data shows that in the European Union there are differences in labor market indicators between nationals and foreigners. Such a situation may result in the phenomenon of immigrants being "overqualified", which is the case in the most of the EU countries. Integration policies in the labor market (including the establishment of language training programs and more efficient procedures for assessment and recognition of qualifications acquired abroad) can help with guaranteeing the equality of opportunities for all. In the case of Slovakia specifically, the study shows that the immigrants are in an unfavorable position in the local labor market as compared to nationals and citizens of other EU countries, especially Western ones.

scholarly journals Importance of intrastat in EU intra-Community trade

2008 ◽  
Vol 56 (3) ◽  
pp. 175-186 ◽  
Author(s):  
Radmila Presová ◽  
Oldřich Tvrdoň ◽  
Andrea Živělová
Keyword(s):  
Czech Republic ◽  
Foreign Trade ◽  
Statistical Data ◽  
Legal Regulation ◽  
Motor Vehicles ◽  
The Czech Republic ◽  
Eu Countries ◽  
Mutual Trade ◽  
Important Trade Partner ◽  
The Eu

The paper deals with the importance of Intrastat and Eurostat for mutual trade with goods between EU countries and third countries. It informs about the importance of statistical data for all legal forms of trade companies, multinational companies, public administration institutions and service businesses. It points out that accepting the Czech Republic as a member of EU changed the use of terminology in foreign trade. For goods transactions between EU member states the terms sending and receiving are used, whereas the traditional terminology export – import is used for foreign trade with the third countries.Paper describes legal regulations including the instructions for statistical data records, specifically the Directive of the European parliament and Council No. 638/2004, appended by the Commission directive No. 1980/2004 and Public notice of the Czech statistical office from 18th May, 2005. Based on the retrospective view it shows the development of legal regulation and the importance of quo­ted directive for determining and recording statistical data. It notifies that statistical data are necessary for recognition of the course of integration of the internal market, formation of agricultural policy and adopting anti-dumping measures. Paper acquaints with organisation of statistics within the Euro­pean Union. It also notifies that statistical system includes also the countries of Iceland, Norway, and Liechtenstein.Results of foreign trade in 2007 show the involvement of the Czech Republic in mutual trade with the EU countries, to which 85.22 % of the total value of exported goods was sent, which represents the amount of CZK 194 056 per inhabitant of the Czech Republic. In the same year, goods of the total share of 69.90 % was received from the EU countries, which represents the amount of CZK 162 021 per inhabitant. Our most important trade partner is Germany, with which we have reached the turnover of CZK 1 429 986. According to the goods nomenclature, the highest share was exported in the case of motor vehicles (18.25 %), and machines and equipment (11.90 %).Calculation was done using the method of vertical and horizontal analysis. Authors got to the conclusion, that the use of these methods only is insufficient for evaluation of the mutual trade relations’ dynamics. Total values have to be recalculated to a comparable indicator, which is one inhabitant of a particular country.

scholarly journals Reforming healthcare to strengthen the mental health of the population of Ukraine and the experience of EU countries

2020 ◽  
Vol 24 (3) ◽  
pp. 469-478
Author(s):  
V. V. Chorna
Keyword(s):  
Mental Health ◽  
European Union ◽  
Content Analysis ◽  
Psychiatric Care ◽  
Statistical Data ◽  
Action Plan ◽  
The European Union ◽  
Eu Countries ◽  
Significant Burden ◽  
The Eu

Annotation. This work aims to study the problem of mental health of the population of Ukraine in the organization of psychiatric care and the comparative experience of the countries of the European Union. The methods used in work: biblio-semantic, historical, content analysis. The article is devoted to the problem of mental health in Ukraine and the EU countries. Statistical data in Ukraine show an increase in the number of mental disorders due to the emergence of many problems: poverty, unemployment, conflict in the East, and displacement of people due to the JFO/ATO, which is a significant burden country. The WHO pays much attention in this direction: it analyzes each state and provides recommendations, an action plan, examples from other countries in which our experience in improving mental health, and quickly resolving issues.

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