scholarly journals Potentials for Improving Financial Management Capacities in Serbian Public Administration

2019 ◽  
Vol 17 (3) ◽  
pp. 435-451
Author(s):  
Željko Spasenić ◽  
Sladjana Benkovic ◽  
Veljko Dmitrović
Keyword(s):  
European Union ◽  
Public Administration ◽  
Financial Management ◽  
Internal Audit ◽  
Civil Servants ◽  
Financial Control ◽  
The European Union ◽  
Member States ◽  
The Republic

In the process of joining the European Union the Republic of Serbia is expected to meet the requirements that are deemed to be universally accepted norms of social and government systems of member states. As part of that process, Serbia’s public administration, much less efficient than that of member states, is being transformed with a view to attaining the expected efficiency level. The aim of this paper is to give an overview of the existing capacities of civil servants in the Republic of Serbia in the area of financial management and the potentials for their improvement. The paper is based on the results of a research conducted under the CBHE ERAMSUS+ project, on a sample of 231 civil servants in the Serbian public administration engaged on budgeting, financial control and internal audit in the period March – May 2017. Authors of the paper were actively involved in the project.

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.

13. The European Commission

2020 ◽  
pp. 238-256
Author(s):  
Simon Bulmer ◽  
Owen Parker ◽  
Ian Bache ◽  
Stephen George ◽  
Charlotte Burns
Keyword(s):  
European Union ◽  
International Relations ◽  
European Commission ◽  
Financial Management ◽  
Policy Making ◽  
The European Union ◽  
Political Actor ◽  
Member States ◽  
Effective Implementation ◽  
Eu Policies

This chapter examines the European Commission’s functions and structure, along with its role in policy making. The Commission initiates legislation, may act as a mediator, manages some policy areas, is guardian of the Treaties, is a key actor in international relations, and the ‘conscience of the European Union’. The chapter proceeds by discussing the debate on the extent to which the Commission is an autonomous political actor or simply an agent of the member states. Finally, it analyses the increasing challenges faced by the Commission in securing effective implementation of EU policies and its response to concerns over its financial management of EU programmes.

scholarly journals The cultural constituent of the European Soft Power in the Republic of Kazakhstan

2020 ◽  
Vol 132 (3) ◽  
pp. 103-113
Author(s):  
A.Zh. Seitkhamit ◽  
◽  
S.M. Nurdavletova
Keyword(s):  
European Union ◽  
Foreign Policy ◽  
Soft Power ◽  
Cultural Diplomacy ◽  
European Countries ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
The Republic ◽  
The Eu

The European Union dynamically exercises various forms and methods of the Soft Power in its foreign policy. The article reviews its main principles and characteristics as well as conceptual basics. As an example, the article considers the European cultural diplomacy in the Republic of Kazakhstan as a method of soft power. The authors pay an attention specific actions of the European cultural diplomacy in Kazakhstan as well as the mechanisms of its implementation. Apart from that, cultural soft power of two European countries – France and Germany – are considered as separate actions of the EU member states in the sphere of culture. Finally, it assesses importance of Kazakhstan for the EU and effectiveness of such policy in this country.

scholarly journals DEVELOPMENT OF BANK ASSURANCE IN THE REPUBLIC OF MACEDONIA

2019 ◽  
Vol 30 (1) ◽  
pp. 93-98
Author(s):  
Nikola Dacev
Keyword(s):  
European Union ◽  
New Technologies ◽  
Distribution Channel ◽  
Developed Countries ◽  
The European Union ◽  
Member States ◽  
Insurance Supervision ◽  
Republic Of Macedonia ◽  
The Law ◽  
The Republic

Banking has gained a new dimension throughout the world in the last few decades due to the integration of global financial markets, the development of new technologies, the universalization of banking operations and diversification into non-banking activities. The merging of various financial services has provided synergies in the banks' operations and development of new concepts. One of these concepts is bank insurance (or banc assurance). Banc assurance, as an emerging distribution channel of insurance, essentially is defined as mediation of banks in the sale of insurance policies issued by insurance companies that are most often used as additional collateral for banks when giving loans to their clients, while the clients with the purchase of credit insurance through banks are secure in case of inability to pay off the loan due to occurrence of the insured risk, whereby the insurer covers the remaining debt of the client towards the bank. Banc assurance is much more developed in Western European countries, but in recent years this type of insurance has noted a trend of growth in the less developed countries also. Banks in the Republic of Macedonia, as well as banks in other countries in the region, try to encourage the development of banc assurance, but it still has a low level of growth in comparison with the European Union member states. This paper presents the level of development of banc assurance as well as its share in the insurance market in the Republic of Macedonia by analyzing the annual reports of the Insurance Supervision Agency of the Republic of Macedonia for the past few years. Consequently, an appropriate comparison was made between the realized values of the gross written premium of the banks as intermediaries in insurance with the realized values of the gross written premium of the other insurance intermediaries (insurance brokerage companies and insurance agencies); and a brief comparison was made with the share of banc assurance in the insurance markets in several countries in the region. The purpose of the paper is to determine the reasons for the situation in which the banc assurance in the Republic of Macedonia is, to analyze the need and the possibility for its development, as well as to determine the manners for banc assurance to reach the level of development in the member states of the European Union as soon as possible. For this purpose, an adequate analysis of the level of implementation of the European Directives for banc assurance (such as the Directive on Insurance Mediation and the Directive on Insurance Distribution) in the legal framework of the Republic of Macedonia has been carried out, as well as analysis of the national legislation regulating banc assurance in the Republic of Macedonia, covered in couple of provisions in the Law on Banks and the Law on Insurance Supervision.

scholarly journals Legal framework for establishing a single maritime transport space without barriers

2016 ◽  
Vol 52 (1) ◽  
pp. 165-182
Author(s):  
Biserka Rukavina ◽  
Loris Rak ◽  
Silvana Buneta
Keyword(s):  
European Union ◽  
Information System ◽  
European Commission ◽  
European Parliament ◽  
Legal Framework ◽  
Traffic Monitoring ◽  
Maritime Transport ◽  
The European Union ◽  
Member States ◽  
The Republic

This paper provides an overview of activities of the European Commission for establishing a single European maritime transport space and indicates whether and to what extent the adopted strategy documents have established their operations in practice. Directive 2010/65/EU of the European Parliament and of the Council on reporting formalities for ships arriving in and/or departing from ports of the Member States and repealing Directive 2002/6/ EC, as well as Directive 2002/59/EC of the European Parliament and of the Council establishing the Community vessel traffic monitoring and information system, which represent significant legislative achievements of the European Union in the process of reducing administrative burdens to which ships are exposed in the maritime transport, are particularly analyzed. Reasons for amending Directive 2002/59/EC are especially explained. In the last part of the paper, authors review the achievements of the Republic of Croatia regarding the implementation of measures for the establishment of a single European maritime transport space. Based on the results of a comparative overview of solutions contained in the Directives and Croatian bylaws, authors point to the existence of non-compliance and to the need for further action.

scholarly journals The Influence of EU Law on Public Administration in New Member States

2020 ◽  
Vol 5 (1) ◽  
pp. 48-61
Author(s):  
Radomír Jakab
Keyword(s):  
European Union ◽  
Public Administration ◽  
Administrative Law ◽  
Eastern European ◽  
The European Union ◽  
European Union Law ◽  
Member States ◽  
New Member States ◽  
Eastern European Countries ◽  
Almost All

The membership of Central and Eastern European countries in the European Union has influenced the development of almost all branches of law, including administrative law. The paper analyses the influence of European Union law on the fundamental object of interest of administrative law within new member states – on public administration and its laws. In this context, the influence on laws governing the organisation of public administration, laws governing the activities and tasks of public administration as well as laws governing processes in public administration will be assessed.

scholarly journals THE FLAWS OF THE SYSTEM OF ACCOUNTING FOR THE VALUE-ADDED TAX LIABILITIES AND RECEIVABLES, AND RECOMMENDATIONS FOR OVERCOMING THEM

2018 ◽  
Vol 28 (5) ◽  
pp. 1613-1618
Author(s):  
Nada Petrusheva ◽  
Darko Iliov
Keyword(s):  
European Union ◽  
Value Added ◽  
The European Union ◽  
Consumption Tax ◽  
Value Added Tax ◽  
Member States ◽  
The Difference ◽  
The Republic ◽  
The Government ◽  
Reduced Rate

Value-added tax (VAT) is a consumption tax, meaning that it is a tax on the purchase of a product or a service. It is a form of taxation that focuses on how much an individual consumes opposed to how much that individual contributes to the economy (income tax).Value-added tax is paid by residents of any country in the European Union. Both consumers and businesses are liable to pay VAT when purchasing products or services. When a manufacturer creates a product, it is liable to pay value-added tax on the components purchased in order to create goods. When the product is sold, the tax burden is transferred onto the buyer, who pays the whole VAT amount, from which the manufacturer pays the government the difference between the whole VAT amount and the VAT amount that has already been paid when the components were purchased. Value-added taxation rates are set by the member states individually. The minimum rate of VAT as directed by the European Union is 15%. There is no maximum limit on value-added taxation. Member states are also at liberty to choose certain products and services to be subject to a reduced rate of VAT or to be exempt altogether. The system of accounting for the VAT liabilities and receivables in the Republic of Macedonia has certain issues which are presented in this paper. This paper also presents recommendations that are aimed towards overcoming these issues.

scholarly journals Are the EU Member States Ready for the New Union Customs Code: Emerging Legal Issues On the National Level

2017 ◽  
Vol 14 (1) ◽  
pp. 58-75
Author(s):  
Gediminas Valantiejus
Keyword(s):  
European Union ◽  
International Trade ◽  
National Level ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Before And After ◽  
The Republic ◽  
The Eu

AbstractIn 2016, the European Union has launched a new and ambitious project for the future regulation of international trade in the European Union and the rules of its taxation: since the 1 May 2016, the new Union Customs Code (UCC) has entered into force. It revokes the old Community Customs Code (CCC), which was applied since 1992, and passed in the form of EU regulation sets brand-new rules for the application of Common Customs Tariff and calculation of customs duties (tariffs) in all the EU Member States. It is oriented to the creation of the paperless environment for the formalisation of international trade operations (full electronic declaration of customs procedures) and ensuring of a more uniform administration of customs duties in the tax and customs authorities of the Member States in the European Union. Therefore, the article raises and seeks to answer the problematic question whether the Member States of the European Union themselves are ready to implement these ambitious goals and does the actual practice of the Member States support that (considering the practice of the Republic of Lithuania). The research, which is based on the analysis of case law in the Republic of Lithuania (case study of recent tax disputes between the taxpayers and customs authorities that arose immediately before and after the entry into force of the UCC), leads to the conclusion that many problematic areas that may negatively impact the functioning of the new Customs Code remain and must be improved, including an adoption of new legislative solutions.

scholarly journals EUROPEAN PERSPECTIVE OF PUBLIC ADMINISTRATION IN THE CONTEXT OF IMPLEMENTATION OF THE EASTERN PARTNERSHIP PROJECT IN UKRAINE

2021 ◽  
Vol 03 (01) ◽  
pp. 139-144
Author(s):  
Rudenko Olha Rudenko Olha ◽  
Zhytar Maksym Zhytar Maksym ◽  
Kodis Yevheniy Kodis Yevheniy
Keyword(s):  
European Union ◽  
Public Administration ◽  
Financial Management ◽  
Management System ◽  
Regional Cooperation ◽  
State Institution ◽  
The European Union ◽  
Association Agreement ◽  
Decentralized System ◽  
Eastern Partnership

It was found that today Ukraine is not ready to introduce a decentralized system due to shortcomings in budget planning and non-transparency of public financial management. In case of its introduction in the management system of EU funds of Ukraine, it is advisable to develop a preparatory stage for a decentralized management system of EU assistance resources, which will ensure an independent audit of Ukraine's external assistance management system. Based on the results of the audit, it is necessary to determine the responsible state institution that will carry out the overall coordination of the decentralized system in the subsequent stages of its implementation. An urgent challenge for modern Ukraine is the ability to develop a national research and innovation strategy in line with the best EU models. To date, Ukraine lacks a comprehensive systemic vision for the development of science, technology and innovation, and dialogue with civil society and the expert community is somewhat of a formality. The plans and proposals submitted by the Ministry of Education and Science and the Ministry of Economic Development, Trade and Agriculture need to be properly coordinated. After all, such inconsistency of actions of government structures is also reflected in the quality and effectiveness of the legislation of Ukraine, increases the time of adoption of laws in the Verkhovna Rada. In this regard, cooperation between the three committees in particular needs to be significantly improved, namely: the Committee on Education and Science, the Committee on Informatization and Communications and the Committee on Industrial Policy and Entrepreneurship. Promoting cooperation and integration with the European Union will allow the citizens of the respective partner countries to adapt European values faster, increase people's awareness of the experience and prospects of EU countries, and significantly strengthen their self-identification as Europeans. The importance of the role of the Eastern Partnership in security issues for both the EU and the countries participating in the Eastern Partnership should be emphasized. Keywords: European Union, European integration, Eastern Partnership, regional cooperation, Association Agreement, public administration.

scholarly journals Development Of Partnership And Cooperation Between The Republic Of Uzbekistan And The European Union

2021 ◽  
Vol 03 (02) ◽  
pp. 260-268
Author(s):  
Ismatullayev Farhodjon Odiljonovich ◽  
Keyword(s):  
European Union ◽  
The European Union ◽  
Cooperation Agreement ◽  
Member States ◽  
Eu Member States ◽  
The Republic ◽  
Development Of Partnership

The article examines the relations of the Republic of Uzbekistan with the European Union within the framework of the Partnership and Cooperation Agreement. At the same time, the processes of development of trade, economic, and investment relations with EU member states are analyzed. The author demonstrates on the basis of evidence that these relations are developing particularly rapidly in the trade-economic, socio-humanitarian, and transport-communication spheres.

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