scholarly journals Cities and energy: The sustainability (r)evolution

2002 ◽  
Vol 69 (412-414) ◽  
pp. 31-40
Author(s):  
Voula Mega
Keyword(s):  
European Union ◽  
Sustainable Development ◽  
Environmental Economics ◽  
City Planning ◽  
Value Added ◽  
Capital City ◽  
The European Union ◽  
Urban Dynamics ◽  
Directorate General ◽  
Regional Capital

The author graduated as an engineer from the National Technical University of Athens, and completed her DEA at the National Geographical Institute in Paris. She continued with a DEA at the French Institute of City Planning where she also obtained her Ph.D. Her post-doctorate studies include research on Regional Policy at Oxford Brookes University and Environmental Economics at Harvard University. She started her career as Special Adviser to the Greek Ministry of Transport and Communications, and the European Union. She has been an official of the European Union and Research Manager at the European Foundation for the Improvement of Living and Working Conditions. She has co-written 25 EU publications, and has published nearly 100 articles on sustainable development, urban dynamics, regional capital, city and spatial policy and cultural value-added. She worked as a consultant on issues of sustainable development at the Directorate for Science, Technology and Industry of the Organisation for Economic Co-operation and Development (OECD). She is now Scientific Officer at the Directorate General for Research, European Commission, Brussels, where her main duties are on energy research. The text that follows is a slightly edited and revised version of a paper presented at the World Society for Ekistics Symposion"Defining Success of the City in the 21st Century," Berlin, 24-28 October, 2001.

TERRITORIAL COHESION POLICY IN THE CONTEXT OF EU REGIONAL SECURITY

2019 ◽  
Vol 18 (Vol 18, No 4 (2019)) ◽  
pp. 439-453
Author(s):  
Ihor LISHCHYNSKYY
Keyword(s):  
European Union ◽  
Sustainable Development ◽  
Regional Security ◽  
The European Union ◽  
Cohesion Policy ◽  
Cross Border ◽  
Territorial Cohesion ◽  
Interregional Cooperation ◽  
The Eu

The article is devoted to the study of the implementation of territorial cohesion policy in the European Union in order to achieve a secure regional coexistence. In particular, the regulatory and institutional origins of territorial cohesion policy in the EU are considered. The evolution of ontological models of cohesion policy has been outlined. Specifically, the emphasis is placed on the key objective of political geography – effectively combining the need for "territorialization" and the growing importance of networking. The role of urbanization processes in the context of cohesion policy is highlighted. Cross-border dimensions of cohesion policy in the context of interregional cooperation are explored. Particular emphasis is placed on the features of integrated sustainable development strategies.

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.

scholarly journals The Principle of Sustainable Development as the Basis for Weighing the Public Interest and Individual Interest in the Scope of the Cultural Heritage Protection Law in the European Union

2021 ◽  
Vol 13 (7) ◽  
pp. 3985
Author(s):  
Adam Kozień
Keyword(s):  
European Union ◽  
Sustainable Development ◽  
Cultural Heritage ◽  
Public Interest ◽  
Legal Protection ◽  
Individual Interest ◽  
The European Union ◽  
European Union Law ◽  
Environmental Aspect ◽  
The Public

The concept of sustainable development is widely used, especially in social, environmental and economic aspects. The principle of sustainable development was derived from the concept of sustainable development, which appears in legal terms at the international, EU, national and local levels. Today, the value of cultural heritage that should be legally protected is indicated. A problematic issue may be the clash in this respect of the public interest related to the protection of heritage with the individual interest, expressed, e.g., in the ownership of cultural heritage designates. During the research, scientific methods that are used in legal sciences were used: theoretical–legal, formal–dogmatic, historical–legal methods, as well as the method of criticism of the literature, and legal inferences were also used. The analyses were carried out on the basis of the interdisciplinary literature on the subject, as well as international, EU and national legal acts—sources of the generally applicable law. Research has shown that the interdisciplinary principle of sustainable development, especially from the perspective of the social and auxiliary environmental aspect, may be the basis for weighing public and individual interests in the area of legal protection of cultural heritage in the European Union. It was also indicated that it is possible in the situation of treating the principle of sustainable development in terms of Dworkin’s “policies” and allows its application not only at the level of European Union law (primary and secondary), but also at the national legal orders of the European Union Member States.

scholarly journals The Role of EU Innovation Policies in the Sustainable Development of the Energy Sector

2017 ◽  
Vol 62 (2) ◽  
pp. 3-19 ◽  
Author(s):  
Olesea Sirbu ◽  
Rodica Crudu ◽  
Augustin Ignatov
Keyword(s):  
European Union ◽  
Sustainable Development ◽  
Energy Sector ◽  
Sustainable Growth ◽  
The European Union ◽  
Demographic Pressure ◽  
The Sustainable Development ◽  
Global Power ◽  
Energy Domain ◽  
The Impact

Abstract In the present conditions when the demographic pressure upon the environment is higher than ever, the humanity faces the challenge of sustainability. Namely the sustainability of human activities is important and nothing can assure it better than sustainable energy supplies. The European Union is the leading global power in terms of adjusting its policies to increase innovation to assure a sustainable growth of its energy sector as a key to an advanced economic system. The present research focuses on the impact of European Union policies on the sustainable development of its energy sector by analyzing quantitatively and qualitatively various indicators intended to offer a throughout insight. The results obtained focus on the identification of the main innovation paradigms; the description of the main modern environmental challenges, especially in the energy domain; the determination of the relation between innovation and energy sustainability, and its analysis at the level of European Union.

ANALYSIS OF THE NATURE OF THE EUROPEAN DIGITAL TAX IN COMPARISON WITH THE CURRENT VAT SYSTEM AND ITS IMPACT ON THE ECONOMY AND MANAGEMENT OF ECONOMIC ENTITIES

2021 ◽  
Vol 2 (4) ◽  
pp. 42-48
Author(s):  
S. V. ZAYTSEV ◽  
Keyword(s):  
European Union ◽  
Civil Society ◽  
European Commission ◽  
Value Added ◽  
The European Union ◽  
Value Added Tax ◽  
Short Term ◽  
Low Level ◽  
Digital Services ◽  
The Many

In March 2018 the European Commission presented a proposal to adopt a digital services tax (DST) on certain types of revenues of multinational digital Companies. The purpose of the digital services tax is to compensate in the short term for the low level of corporate taxation of these companies in the European Union and thus meet the urgent need of civil society for greater tax fairness. DST is presented as an indirect tax on turnover and is often compared to value-added tax (VAT). In this article, the author seeks to highlight the many differences that exist between the harmonized European Union VAT and the new DST. In addition, the author challenges the idea that the DST will actually be an indirect tax and, most importantly, that it will effectively increase tax justice in the European Union.

Transpunerea Directivei PIF și evaziunea fiscală la TVA

2020 ◽  
Vol 2020 (2020) ◽  
pp. 9-24
Author(s):  
Ioana Maria COSTEA ◽  
Keyword(s):  
European Union ◽  
Criminal Law ◽  
Tax Evasion ◽  
Analytical Approach ◽  
Comparative Method ◽  
Value Added ◽  
Time Limit ◽  
The European Union ◽  
Financial Interests ◽  
Blind Spots

Our study proposes a two-step analysis of the concept of VAT fraud, a time limit represented by the adoption of Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law. Through our analytical approach, which uses the comparative method meticulously under the auspices of the limited interpretation imposed by criminal law, specific hypotheses are revealed regarding the forms of tax evasion in the European Union framework for the operation of value added tax. Equally, the study seeks to identify the blind spots of national law and the directions for refining tax evasion legislation.

INTEGRATING SUSTAINABLE DEVELOPMENT INTO EUROPEAN POLICYMAKING: THE ROLE OF IMPACT ASSESSMENTS

2007 ◽  
Vol 09 (02) ◽  
pp. 141-160 ◽  
Author(s):  
JENNIFER FRANZ ◽  
COLIN KIRKPATRICK
Keyword(s):  
European Union ◽  
Sustainable Development ◽  
Impact Assessment ◽  
European Commission ◽  
Development Strategy ◽  
Environmental Effects ◽  
The European Union ◽  
The Impact ◽  
Policy Proposals

Since the adoption of the EU's first Sustainable Development Strategy in 2001, the European Commission has been committed to undertaking impact assessments of its major policy proposals, covering the potential positive and negative economic, social and environmental effects both inside and outside the European Union. This paper provides as evaluation of a sample of the Commission's recent EC Impact Assessments, focusing on the extent to which the goal of sustainable development has been integrated into the impact assessment analysis.

scholarly journals Russia - Latin America Economic Cooperation: Insights from EU - CELAC Sustainable Development Concept

2021 ◽  
Vol 21 (4) ◽  
pp. 785-802
Author(s):  
Alla Yu. Borzova ◽  
Arkadiy A. Eremin ◽  
Natalia V. Ivkina ◽  
Oleg K. Petrovich-Belkin
Keyword(s):  
European Union ◽  
Sustainable Development ◽  
Latin America ◽  
Latin American ◽  
Alternative Energy ◽  
Structural Changes ◽  
Green Economy ◽  
The European Union ◽  
Interregional Cooperation ◽  
Development Paradigm

The article considers cooperation patterns between the European Union (EU) and CELAC (Community of Latin America and the Caribbean) in the context of creatively applying this experience to a broader topic of Russia - Latin America multilevel cooperation. The concept of sustainable development, which implies interaction in accordance with its three main dimensions: environmental, social and economic, is adopted on the global level. The interaction between EU and CELAC contributes to the progress in achieving the goals of sustainable development, where a lot of attention is paid to the green economy, alternative energy, and social aspects, since the environmental aspects constraints are providing the most significant impetus to structural changes in the existing development paradigm. This in return is expected to create a model that ensures economic growth based on a green economy, alternative energy, with greater equality and social inclusiveness. At supranational level in the European Union an effective and systemic policy has been formed in the field of nature conservation and combating climate change, which without a doubt can be considered one of the most progressive ones in the world, which creates potential for sharing these experiences with less developed and fortunate nations. European programs for Latin American and Caribbean (LAC) countries have become an important factor in the development of interregional cooperation in environmental protection, biodiversity conservation, and countering natural disasters. The article also focuses on the most recent changes that have occurred in the sphere of interaction between CELAC and EU in the context of COVID-19 pandemic. Massive structural and conceptual changes that have seriously reshaped the priorities and funding of joint programmers between two organizations reflects new priorities for sustainable development in general when it comes to new world realities in post-pandemic world, and could be useful for Russian model for the relations with this region.

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