Improving Tax Administration's Services as a Factor of Tax Compliance: The Case of Tax Audit

2014 ◽  
Vol 12 (3) ◽  
pp. 481-501 ◽  
Author(s):  
Lidija Hauptman ◽  
Mirjana Horvat ◽  
Romana Korez-Vide
Keyword(s):  
European Union ◽  
Tax Evasion ◽  
Union Member ◽  
Tax Compliance ◽  
Tax Administration ◽  
Tax Rates ◽  
Compliance Behavior ◽  
Tax Audit ◽  
Policy Measures ◽  
European Union Member States

In this paper the experiences of taxpayers with the tax audits services as an important tool of tax authorities’ struggle against tax evasion are discussed. In the theoretical part of the paper the factors of tax compliance and the tax authorities’ measures in combating tax evasion are examined, the levels of tax rates and the compliance burden of European Union member states’ tax systems are compared. In the empirical part of the paper the experiences of Slovenian companies with tax audit services are analyzed. Better understanding of the drivers of taxpayer compliance behavior allows tax administration to identify and implement policy measures more effectively.

scholarly journals "CLUSTERING TAX ADMINISTRATIONS IN EUROPEAN UNION MEMBER STATES"

2021 ◽  
Vol 63 E ◽  
pp. 110-127
Author(s):  
Daniela PÎRVU ◽  
Amalia DUŢU ◽  
Carmen Mihaela MOGOIU
Keyword(s):  
European Union ◽  
Hierarchical Clustering ◽  
Union Member ◽  
Point Of View ◽  
Tax Administration ◽  
The European Union ◽  
Member States ◽  
Functional Models ◽  
European Union Member States ◽  
Comparative Information

"The European Union Member States use different organizational and functional models of tax administration that could determine better or worse performances. This paper analyzes the way of organization and operation of tax administrations in European Union Member States from the perspective of the 21 variables obtained based on the information made available on the OECD’s Tax Administration Comparative Information Series. Using the hierarchical clustering procedures, tax administrations in the European Union Member States were grouped into clusters. The purpose of this approach was to observe if the respective clusters can be associated with a certain grouping of the tax administrations, made according to their classification, from the point of view concerning the activity efficiency. The efficiency of the activity was evaluated based on 5 indicators developed in the specialty literature. The research showed that the tax administrations in the formed clusters can be found in one of the ranking parts. Therefore, the grouping of tax administrations based on variables that reflect their characteristics can be a useful tool in identifying an organization and functioning model for the tax administration that associated with a certain efficiency level."

scholarly journals The Model of Degressive Taxation of Trucks: Case of the Czech Republic

2021 ◽  
Vol 12 (1) ◽  
pp. 13-32
Author(s):  
Břetislav Andrlík ◽  
Michaela Podlasová
Keyword(s):  
European Union ◽  
Czech Republic ◽  
Principal Part ◽  
Union Member ◽  
Transport Infrastructure ◽  
Tax Rates ◽  
The European Union ◽  
Environment Friendly ◽  
The Czech Republic ◽  
European Union Member States

Abstract The article examines issues related to the design of road tax as an instrument supporting the operation of trucks that are more environment-friendly to the transport infrastructure. The Introduction presents analyses of road taxation in the European Union Member States, whose aim was to identify features supporting trucks that are eco-friendly with regard to the infrastructure. The principal part of the contribution is the formulation of a regression model of road tax rates, which is subjected to statistical, econometric and economic verification in order to confirm or disprove degressivity of road tax rates for trucks. The economic verification is based on typical examples of vehicles defined in Annex 2 to the text. The Conclusion presents the results achieved, which verify the degressive nature of road tax in the Czech Republic. The tax rates are degressive in relation to the number of truck axles; therefore, a proposal for the elimination of degressivity in the system of tax rates for trucks was designed based on the principle of fair taxation, which is also discussed in the contribution.

Ranking of European Union Member States Based on the Level of Knowledge Created by the Research and Development Sector

2014 ◽  
Vol 9 (1) ◽  
pp. 47-56
Author(s):  
Krystyna Romaniuk
Keyword(s):  
European Union ◽  
Research And Development ◽  
Knowledge Creation ◽  
Union Member ◽  
Political Life ◽  
Ranking Methods ◽  
Member States ◽  
Management Paradigms ◽  
Level Of Knowledge ◽  
European Union Member States

The contemporary era is characterized by revolutionary changes in the economy, technological progress, social and political life. Globalization exerts pressure on businesses and entire economies to increase their competitive strength which is defined as the ability to create knowledge. Knowledge creation and management became the new management paradigms. The responsibility for knowledge creation rests mainly upon the research and development sector. The aim of this study was to rank European Union Member States based on the level of knowledge created by their respective research and development sectors and to identify knowledge creation leaders. The analysis relied on EUROSTAT data for 2007-2011 and linear ranking methods with a reference standard. Our results indicate that Western European and Scandinavian countries are the leaders in the area of knowledge creation.

scholarly journals A Cross-Country Measurement of the EU Bioeconomy: An Input–Output Approach

2021 ◽  
Vol 13 (6) ◽  
pp. 3033
Author(s):  
Kutay Cingiz ◽  
Hugo Gonzalez-Hermoso ◽  
Wim Heijman ◽  
Justus H. H. Wesseler
Keyword(s):  
European Union ◽  
Financial Crisis ◽  
Union Member ◽  
National Income ◽  
Value Added ◽  
Input Output ◽  
Income Share ◽  
Cross Country ◽  
European Union Member States ◽  
The Eu

This paper measures the development of the national income share of the bioeconomy for 28 European Union Member States (MS) and 16 industries of BioMonitor scope from 2005 to 2015. The paper proposes a model which includes the up- and downstream linkages using Input-Output tables. The results show that for the majority of the MS the value added of the up- and downstream sector is at the band of 40%–50% of the total bioeconomy value added and has on average increased since the financial crisis.

scholarly journals Castaño avoids a clash between the ECtHR and the CJEU, but erodes Soering. Thinking human rights transnationally

2020 ◽  
pp. 203228442097974
Author(s):  
Sibel Top ◽  
Paul De Hert
Keyword(s):  
European Union ◽  
Human Rights ◽  
Union Member ◽  
The European Union ◽  
Member States ◽  
Court Of Justice ◽  
European Court ◽  
Criminal Matters ◽  
European Union Member States

This article examines the changing balance established by the European Court of Human Rights (ECtHR) between human rights filters to extradition and the obligation to cooperate and how this shift of rationale brought the Court closer to the position of the Court of Justice of the European Union (CJEU) in that respect. The article argues that the ECtHR initially adopted a position whereby it prioritised human rights concerns over extraditions, but that it later nuanced that approach by establishing, in some cases, an obligation to cooperate to ensure proper respect of human rights. This refinement of its position brought the ECtHR closer to the approach adopted by the CJEU that traditionally put the obligation to cooperate above human rights concerns. In recent years, however, the CJEU also backtracked to some extent from its uncompromising attitude on the obligation to cooperate, which enabled a convergence of the rationales of the two Courts. Although this alignment of the Courts was necessary to mitigate the conflicting obligations of European Union Member States towards both Courts, this article warns against the danger of making too many human rights concessions to cooperation in criminal matters.

scholarly journals Development and localisation of casemix applications for inpatient hospital activity in EU member states

1999 ◽  
Vol 22 (2) ◽  
pp. 69 ◽  
Author(s):  
Miriam M Wiley
Keyword(s):  
European Union ◽  
Policy Development ◽  
Union Member ◽  
Research Evidence ◽  
Acute Hospital ◽  
Member States ◽  
Eu Member States ◽  
Cultural Boundaries ◽  
Hospital Systems ◽  
European Union Member States

The successful infiltration of casemix techniques across geographical, systemic and cultural boundaries provides an interesting and timely example of the translation of research evidence into health policy development. This paper explores the specifics of this policy development by reviewing the application of casemix techniques within the acute hospital systems of European Union member states. The fact that experimentation with or application of casemix measures can be reported for the majority of European Union member states would suggest that the deployment of these measures can be expected to continue to expand within these health systems into the new millennium.

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