Dopady na státní rozpočet v souvislosti s aplikací finančních oprav u evropských dotací

2021 ◽  
pp. 144-163
Author(s):  
Andrea Vuongová

As part of the protection of the European Union budget, European legislation sets out corrective mechanisms in cases where the funds provided have not been used in accordance with the intended purpose and rules. At the national level, there are a number of ways, as well as a number of obstacles, to returning funds to which a financial correction has been applied back to the state budget. The institute of budgetary discipline breach plays a key function for the return of unjustly used funds to the state budget. There is a difference between the funds that have not been reimbursed from the European Union due to the application of the correction and the funds recovered at the national level, this difference is a burden for the state budget. This paper will describe the circumstances of this difference, its causes and possible solutions.

2021 ◽  
pp. 113-119
Author(s):  
Nataliia HRABAR ◽  
Nelli LEONENKO

The article is devoted to the study of public administration in the field of tourism in terms of adaptation to the standards of the European Union. Emphasis placed on the fact that the state of domestic policy in the field of tourism does not meet modern world standards of industry management at the state level. In connection with the transition from a planned to a market model of state development in the last two decades, there have been clear problems that prevent the full use of the tourist and recreational potential of Ukraine. On the one hand, the underdevelopment of domestic tourism correlates with the general problems of political, social and economic nature inherent in developing countries at a certain stage of their development. On the other hand — the lack of the necessary methodological framework and lack of methodological developments for state regulation of tourism correlates with the impossibility of practical application of tourism laws, tourism development programs and the formation of tourism regulation structures at the national level, which directly and indirectly affect the adaptation of Ukrainian legislation and state-management activities in accordance with the standards of the European Union. Based on the results of doctrinal and comprehensive research, it concluded that in the context of promoting the gradual convergence of domestic and European public administration environment, strengthening economic and trade relations that will lead to Ukraine’s gradual integration into the EU internal market, expanding cooperation based on the rule of law and respect for the rule of law. Human rights and fundamental freedoms, the sphere of tourism occupies one of the key aspects not only at the national level but also at the international level. At the same time, in the context of adaptation of domestic legislation and public administration to EU standards, it is advisable to develop a methodology and action plan aimed at implementing the holistic guidelines and principles enshrined at the European level.


2009 ◽  
Vol 4 (3-4) ◽  
pp. 165-167
Author(s):  
János Gősi

According to the Treaty of Maastricht only those member states can join the zone of the common money which meet the so-called requirements of Maastricht of which Hungary has not met even one since our joining the European Union. Besides, up to the autumn 2006 we got away from the time of its introduction planned by 2007. In 2002 fulfilment of requirements regarding inflation seemed to be the most difficult one. In addition it appeared rational to reduce deficiency in the state budget under 3% by 2004. It would have made possible for Hungary to meet the requirements even in the first, so in 2004, convergence programme and after a two year-long period, in 2007 - after the parliamentary election of 2006 - to introduce the euro together with Slovenia.


2021 ◽  
Vol 10 (1) ◽  
pp. 19-23
Author(s):  
Miriam Buliková ◽  
Peter Bielik ◽  
Stefaniia Belinska

Abstract Taxation and tax policy are relatively much-discussed topics within every society, and this has been so in the past, it is today, and it will be in the future. This is mainly due to the fact that no person or company is too fond of having to pay a certain part from their funds to the state in the form of taxes. Each state chooses its own tax policy and its own tax system so that the specified tax policy does not impede economy and economic development, but on the contrary, supports the business and economic growth. After the accession of the Slovak Republic to the European Union, Slovakia had to accept a certain state of tax regulations and rules that was valid in the European Union. This was mainly in order to use the common European market. The Slovak Republic has created its tax system in accordance with the rules of the European Union and has been trying to find a compromise between the amount of taxes necessary for the fulfilment of the state budget and the amount of taxes that would be most acceptable for the business sector and for people. Within the tax system, the Slovak Republic divides taxes into direct and indirect taxes, direct taxes imposed on labour, income and property, and taxes on consumption by indirect taxes. Recently, the prevailing opinion is that taxation should gradually shift from direct taxes to indirect taxes, to motivate people and businesses to achieve the best possible results, and subsequently raise the necessary funds based on the increased consumption. Recently, both in Slovakia and in the European Union, new excise taxes have been increasingly introduced. Traditional excise taxes such as taxes on mineral oils and fuels, tobacco and alcoholic beverages are complemented by energy, environmental, and electronic taxes. Slovakia and the European Union want to reduce the burden on the environment through these taxes on the one hand, and on the other hand, they must respond to the new challenges of globalization, information, and communication.


Author(s):  
Stanislav Vasyliev

Formulation of the problem. The creation of innovative medicines is the key to increasing the competitiveness of the pharmaceutical sector of Ukraine’s economy. Going through European integration requires bringing Ukrainian legislation, which regulates various sectors of the economy, in line with European legislation. The study of the European experience of legal regulation of medicines development is characterized by relevance. The state of the problem research. Problems of innovative activity in the field of medicines creation are investigated in scientific works of such Ukrainian scientists as V. M. Pashkov, S. V. Glibko, Yu. V. Heorgievsky, O. G. Alekseev, and T. A. Kolyada. European authors who have studied scientific activity problems in pharmacy are Philip A. Hines, Rosanne Janssens, Rosa Gonzalez-Quevedo, Ralf Arno Wess, and Constantinos Ziogas, Ivana Silvia. The purpose of the study is to develop proposals for amendments to Ukrainian legislation governing public administration in the sphere of medicines creation, taking into account the European experience. Presenting main material. State regulation of the creation of innovative medicines in Ukraine and the European Union is carried out in the following areas. The first is the creation and financial support of research institutions that develop innovative medicines. Second, the identification of research that needs public financial support on a competitive basis. Public administration bodies shall establish the procedure for registration of medicinal products or obtaining a trade license for placing a medicinal product on the market. Legislation and bylaws define the conditions for licensing the production of medicines. The differences in the legal regulation of the creation of medicines under Ukrainian and European legislation are as follows. First, in the European Union, licenses for marketing medicines are issued by the European Medicines Agency. At the same time, in Ukraine, the registration of medicines is entrusted to the Ministry of Health of Ukraine. Secondly, in the European Union, licenses for medicines production are issued by the national authorities of the EU member states. At the same time, the issuance of such licenses in Ukraine belongs to the competence of the State Service for Medicines Trafficking and Drug Control. Conclusions and prospects for further research. The implementation of European legislation governing the development of medicines may consist of further amendments to Ukrainian legislation in the field of circulation of medicines. Firstly, to consolidate the medicines registration function to the State Service for Medicines Trafficking and Drug Control of Ukraine. Secondly, to define one of the service’s tasks as providing advice to medicines developers on clinical and preclinical trials and medicines registration. It is also necessary to assess the environmental risk due to the use of a new medicinal product during its registration.


2018 ◽  
Vol 20 (4) ◽  
pp. 325-340
Author(s):  
Robert Holzmann ◽  
Jacques Wels

The portability of social benefits – such as the state pension, child allowances and unemployment benefits – for international migrants is regulated by social security agreements concluded between countries or at supra-national level, such as within the European Economic Area (EEA). Focusing on the United Kingdom, this article aims at capturing the main issues that have been recently raised by such agreements, with particular emphasis on the case of migration between the UK and Europe. The first part of the paper summarises the main consideration researchers and policy makers should bear in mind in looking at portability. Using data from the 2013 World Bank migration matrix, the second part of the paper compares the stock of British migrants residing abroad and the stock of foreigners living in the United Kingdom. The third part of the paper summarises the main issues that were raised in relation to the EEA multilateral agreement including the notion of residence, the state pension, family allowances, and the portability of health care benefits. The conclusions highlight the main concerns and options that lie ahead following the withdrawal of the UK from the European Union.


Author(s):  
Jiří Gregor

This paper provides research on the theme of the political budget cycles. The goal is to find out whether or not the government tries to manipulate the state budget and its components for the purpose of re-election across the countries of the European Union. In order to verify this theory a dynamic panel data model was used. The results were significant, but only if predetermined elections were not counted into the estimations. In that case, the theory of the political budget cycles could be accepted as valid for the EU countries. The main driving force of the political budget cycles across the countries of the European Union is fluctuation of the government expenditures. During the election year, the government expenditures are higher, and a year after the election, government expenditures are lower. This is reflected into the state budget balance.


2019 ◽  
Vol 24 (2) ◽  
pp. 151-155
Author(s):  
Diana Ranf

Abstract The article contains an analysis of the state of absorption of European funds in Romania with a focus on the Central Region. The article highlights the role of project management as a method of attracting European funds. The importance of good management of the European funds is of particular importance for the increase of the welfare at national level by implementing a series of changes really necessary and important for the progress of the community. The purpose of the analyzes performed regarding the access and absorption stage of the funds, regarding the problems encountered, is to serve as support in the planning of the following financing periods. The practice of efficient project management opens the door to new projects, whose immediate effect is the increase of the absorption of European funds, followed by a recovery of the Romanian economy and the increase of the prestige of our country among the member countries of the European Union. But, before discussing prestige, recognition, reputation, the emphasis must be placed on ensuring a viable economic growth, which is really reflected in the living conditions of the population.


2017 ◽  
pp. 114-127
Author(s):  
M. Klinova ◽  
E. Sidorova

The article deals with economic sanctions and their impact on the state and prospects of the neighboring partner economies - the European Union (EU) and Russia. It provides comparisons of current data with that of the year 2013 (before sanctions) to demonstrate the impact of sanctions on both sides. Despite the fact that Russia remains the EU’s key partner, it came out of the first three partners of the EU. The current economic recession is caused by different reasons, not only by sanctions. Both the EU and Russia have internal problems, which the sanctions confrontation only exacerbates. The article emphasizes the need for a speedy restoration of cooperation.


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