Anti-abuse and anti-evasion measures in the VAT system of European countries as a key factor of sustainable development

2021 ◽  
pp. 258-278
Author(s):  
Piotr Karwat
2018 ◽  
Vol 8 ◽  
pp. 61-67
Author(s):  
Irena Kukule ◽  
Vivita Pukite ◽  
Vita Cintina

Spatial sustainable development planning and providing is a very responsible process. During the process, many spatial development planning documents for specific different time periods on different planning levels are being developed. However, there are only slight differences between the spatial development planning in many European countries where few of them can notice more than the others. Latvia and England, two European Union countries, which had some significant changes in legislation regarding spatial development planning in 2011, were selected for the comparison. The research aims to evaluate similar and different aspects of spatial development planning in Latvia and England. To achieve the aim, the information on spatial development planning tendencies in both countries, legislation, development order of planning documents and other aspects. The result is a comparison of different and similar aspects of spatial development planning in Latvia and England.


Pomorstvo ◽  
2016 ◽  
Vol 30 (1) ◽  
pp. 45-50
Author(s):  
Mladen Jardas ◽  
Čedomir Dundović ◽  
Paola Badurina-Tomić

In the paper importance is given to the organization of the supply chain for a more efficient delivery of goods to city centers. Logistics activities are closely related because they depend on each other. The ultimate goal is to bring the product/goods to the end customer/consumer as soon as possible, on time, at the lowest cost, in perfect condition and in the appropriate quantity. The mutual coordination and cooperation of all participants in the supply chain can result in a satisfied end-user/customer. The development of information – telecommunication technologies – will greatly affect the future development and efficiency of the supply chain by finding new transport solutions that would mostly affect city centers. The paper mostly emphasizes the context of the delivery conditions in Rijeka’s city center with a proposal for the location of a future centralized distribution center.


2021 ◽  
Vol 13 (6) ◽  
pp. 3417
Author(s):  
Alberto Dello Strologo ◽  
Edoardo D’Andrassi ◽  
Niccolò Paoloni ◽  
Giorgia Mattei

The topic of sustainable development has become increasingly central to the international community. In 2015, the UN approved the 2030 Agenda, an action plan aimed at pursuing sustainable development. The founding elements of the 2030 Agenda are the 17 Sustainable Development Goals (SDG) that refer to different areas of development. The objective of this study is to determine the state of implementation of the SDGs in Italy and to understand to what extent the country will be able to reach European standards in 2030 under current policies. To this end, a quantitative analysis was carried out which, thanks to the use of official statistics and the FORECAST.ETS function, made it possible to identify the value that the indicators will have in 2030. In addition, the dynamic index methodology was applied to measure the degree of implementation of the SDGs between two different historical periods: 2018 and 2030. The analyses carried out shows that Italy needs to take urgent measures to meet its commitment to the 2030 Agenda. The study offers one of the first insights into the implementation of the 2030 Agenda as, in addition to analyzing the country’s performance, it examines the pursuit of the SDGs within the country itself. It is therefore believed that the results may be of interest to governments, experts, and academics.


2017 ◽  
Vol 2 (1) ◽  
Author(s):  
António R. Graça ◽  
Luís Simões ◽  
Rui Freitas ◽  
Miguel Pessanha ◽  
George Sandeman

AbstractSustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs (WCED, 1987). For the business community, sustainability is more than mere window-dressing. By adopting sustainable practices, companies can gain a competitive edge, increase their market share, and boost shareholder value (IISD, 2013). The wine industry has incorporated sustainability into its business strategy for a long time. In the USA, several industry organizations promoted its adoption by both grape growers and winemakers. In mountain wine regions, sustainability becomes more important as these regions generally struggle with reduced competitiveness due to inherent difficulties such as accessibility, remoteness, sparseness of business and population, topography and pedoclimatology (EUROMONTANA 2005). Therefore, any improvement in sustainability is a key factor for the viability of mountain wine producers. Sogrape Vinhos farms 480 ha of mountain vineyards in DWR securing the quality base of grapes for its SANDEMAN Port and CASA FERREIRINHA Douro wines. The company continuously adopted sustainable practices across the whole value chain, from grape to glass. This paper illustrates how a simple, but comprehensive, sustainability assessment, as proposed by a US-based award, can be used to monitor and improve sustainable development practices for a wine business set in an adverse environment, while raising awareness in a key market for wines produced in a mountain vineyard area such as the DWR.


2020 ◽  
Vol 208 ◽  
pp. 09032
Author(s):  
Yuliya Masalova

In the modern world, many countries recognize that education should act in the interests and for the benefit of the ideas of sustainable development. At the same time, sustainable development itself becomes an integral element of quality education and its key factor. In Russia, the “national strategy of education for sustainable development” has been formed, which provides for a reorientation from ensuring that students have certain knowledge to the ability to analyse real problems and find possible solutions for them. At the same time, the traditional approach to teaching based on the study of specific subjects remains, but it is important to ensure that each student is able to carry out an interdisciplinary analysis of real-life situations. Currently, a project on “Key areas of development of Russian education for achieving the goals and objectives of sustainable development in the education system” until 2035 has been developed and published, which contains indicators that allow us to assess the achievement of the goals set out in it. However, this document hardly presents the level of higher professional education and its contribution to sustainable development. The article will examine the role of Russian higher education in the concept of sustainable development.


2021 ◽  
Vol 18 (2) ◽  
pp. 44-53
Author(s):  
Volodymyr Ustymenko ◽  
Alevtyna Sanchenko

The article provides a general overview of the course of forming Ukraine’s legal and policy basis for cross-border cooperation in connection with economic development. Specific attention is given to its cross-border cooperation with the neighbouring Eastern European countries in the frameworks of bilateral treaties, the Madrid Outline Convention and the EUUkraine Association Agreement. Their cooperation within four Euroregions, supported by the EU European Neighbourhood Instrument, is observed. The complex of cross-border cooperation advantages, shortcomings of their realisation and the current prospects for cross-border cooperation advancement in the light of sustainable development are characterised.


2019 ◽  
Vol 3 (2) ◽  
pp. 1-14
Author(s):  
Diah Anggraeni

Bureaucracy in government organizations is a key factor in the implementation of dailyadministration tasks. The division of labor, authority and responsibility and supervision,will be evident in the structure of this organization. Errors in the preparation of thestructure will be able to lead the implementation of the task can not be run efficiently andeffectively, and may even lead to errors in the performance of duties. And these errorsare related to the attitude of the bureaucrats’ condition urgent reforms. Wisdom Reformsto be implemented need to be identified on the substance of wisdom in it that includesnine (9) main program (Ministry of PAN-RB, 2010b: 22-26), namely: Change ManagementProgram; Setup program legislation; Organization Structuring and ReinforcementProgram; Setup Program Management; System Setup program in Human ResourceManagement Apparatus; Strengthening Monitoring Program; Strengthening ProgramPerformance Accountability; Public Services Quality Improvement Program; ProgramMonitoring, Evaluation and Reporting related to the reform of the bureaucracy tends tochange the bureaucratic standard. Pathology is a perception that attitudes, behaviors,and as a tendency to respond to a person’s soul something that is operationalized throughbehavior. Behavior will affect the commitment and dedication of personnel in performanceof its duties, especially in service to the community. In this case, which is an indicator ofthe attitude dimensions executor is a personal interest, affection for the organization, andforesight.Key Words: Bureaucracy Reform, Bureaucracy Pathology, Sustainable Development.


Author(s):  
Ruslana Dugar-Zhabon

The article deals with experience of european countries in supply of tourism services based on principle of sustainable developement.


Author(s):  
Alberto Lorenzo-Alonso ◽  
Marino Palacios ◽  
Ángel Utanda

Disaster Risk Reduction (DRR) is a high priority on the agenda of main stakeholders involved in sustainable development and Earth Observation (EO) can provide useful, timely and economical information in this context. This short communication outlines the European Space Agency’s (ESA) specific initiative to promote the use and uptake of satellite data in the global development community: ‘Earth Observation for Sustainable Development (EO4SD)’. One activity area under EO4SD is devoted to Disaster Risk Reduction: EO4SD DRR. Within this project, a team of European companies and institutions are tasked to develop EO services for supporting the implementation of DRR in International Financial Institutions’ (IFI) projects. Integration of satellite-borne data and ancillary data to generate insight and actionable information is thereby considered a key factor for improved decision making. To understand and fully account for the essential user requirements (IFI & Client States), engagement with technical leaders is crucial. Fit-for-purpose use of data and comprehensive capacity building eventually ensure scalability and long-term transferability. Future perspectives of EO4SD and DRR regarding mainstreaming are also highlighted.


2019 ◽  
Vol 8 (2) ◽  
pp. 365
Author(s):  
Inna Zablodska ◽  
Kseniia Sieriebriak ◽  
Olena Kolomytseva ◽  
Gulnara Dzhumageldiyeva ◽  
Yuliia Rohozian

Interregional cooperation is a complex system of interconnected processes, which has begun to develop for a very long time and in the last five years, and has become relevant. This fact is also confirmed by the fact that the Association Agreement between Ukraine and the European Union includes a norm on the comprehensive development of interregional cooperation in the strategic perspective and, in most economic and legal issues; it relies on the experience of the European countries, such as Germany and Italy. Studying the world experience and identifying common economic and legal trends in the partnership implementation between regions could help Ukraine to introduce this process in practical terms and possibly avoid the most popular problems in this area. The sphere of interregional cooperation is not only economic sphere; it is a consolidation of the social sphere, economic and ecological, which is the embodiment of sustainable development of each region and the country as a whole. Value / originality. The research presents an analysis of interregional partnership in some European countries (Germany and Italy). The work compares the experience of interregional dispute implementation between the countries based on the strategic documents in this area that are related to sustainable development. Specific statistical and methodological examples of socio-economic development of the above-mentioned countries are presented in the process of establishing interregional ties. The comparative analysis of strategic subregion elements of interregional cooperation are presented and the results of the analysis by means of interval estimation are ranked. Recommendations on implementation the European experience in interregional cooperation for sustainable development in Ukraine are given. For the first time in Ukraine, the sphere of interregional partnership is analyzed not only in the light of the economy, but also through a comprehensive consideration of its economic and legal preconditions. It is expedient to use this approach, because it could be used for calculating not only the economic trends of the development of this sphere of cooperation, but also for paying attention to its legal regulation (due to the Association Agreement between Ukraine and the EU, in which interregional cooperation is one of the central places for sustainable development). Subsequently, based on these results, it would be possible to develop practical recommendations for the harmonization of Ukrainian legislation in accordance with EU legislation, which would include the economic mechanisms for the functioning of interregional cooperation and sustainable development in Ukraine.  Keyword Set: World experience, economic and legal foundations, interregional cooperation, development, strategy


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