scholarly journals Economic analysis of public revenues and expenditures in the countries of the European Union

2021 ◽  
Vol 10 (19) ◽  
pp. 15-23
Author(s):  
Biljana Ivanova ◽  
Milan Mihajlović ◽  
Miloš Miljković
Keyword(s):  
Public Expenditures ◽  
Budget Deficits ◽  
The European Union ◽  
Negative Consequences ◽  
Eu Member States ◽  
The Past ◽  
The Subject ◽  
Spss Software ◽  
The Republic ◽  
Public Revenues

Modern states are faced with significant budget deficits and public debts. The long-standing negative trend of these categories can create significant negative consequences. All countries strives to rationalize expenditures and increase revenues without distraction the functioning of the economy. The subject of this paper is to create models of forecasting public revenues and public expenditures based on the same in previous years. The analysis includes all EU Member States and the values of public revenues and expenditures over the past ten years. The SPSS software package was used for data analysis and the conclusions were drawn from the obtained results. The importance of the analysis is reflected in the practical foundation of the pre-set theoretical views, which will have their foundation also in the results of the analysis, which will be statistically significant. The resulting model does not have its limitation of application and can be applied to the Republic of Serbia.

scholarly journals Implications of the COVID-19 pandemic on tax revenues level in the Republic of Serbia

2021 ◽  
Vol 14 (1) ◽  
pp. 68-86
Author(s):  
Branimir Kalaš
Keyword(s):  
Value Added ◽  
Public Expenditures ◽  
Tax Structure ◽  
Negative Effects ◽  
Average Growth ◽  
Tax Revenues ◽  
The World ◽  
The Subject ◽  
The Republic ◽  
Public Revenues

The issue of achieved tax revenues in important for every country, especially today in the conditions of the current COVID-19 pandemic. The negative effects of coronavirus are reflected in increased health and economic risk which is manifested in the deterioration of the macroeconomic framework in the world. The aim of this paper is to point out the importance of tax revenues that they have in the tax structure, especially in crisis situations. The subject of the paper includes the analysis of monthly trend of tax revenues in the Republic of Serbia for the period January-October 2020. The results of the analysis indicate that average tax revenues were 2.21% during the observed period. Although a deficit of 34.484 million dinars was recorded in the first ten months, it is positive that public revenues average increased by 2.47% which is slightly higher than the average growth of public expenditures of 1.68%. Since value added tax and excises are the most important tax forms in the structure of the Republic of Serbia, policymakers should focus on stimulating consumption in order to produce positive implications for generating revenues.

scholarly journals Tax policy and effects of taxation in the Republic of Serbia

2020 ◽  
Vol 9 (17) ◽  
pp. 14-27
Author(s):  
Nemanja Gogić
Keyword(s):  
Tax Evasion ◽  
Tax Policy ◽  
Trade Deficit ◽  
Developed Countries ◽  
Public Expenditures ◽  
The European Union ◽  
Modern Economy ◽  
The Republic ◽  
Public Revenues ◽  
Research Show

In the previous period, tax policy was the topic of analysis and discussion in the wider scientific and professional public. The effects of taxation can be diametrically opposed to the objectives of taxation. The modern economy sees tax policy as the basic lever for the development of stabilization and social policy. The operation of public revenues and public expenditures, as well as public debt, have become the most powerful form of state interventionism. In developing countries, the most dominant taxes for collecting public revenues are direct taxes, while in more economically developed countries, indirect taxes are the most dominant. The aim of the research is to point out to the scientific and professional public the importance of tax policies and their effects on the economic development of the Republic of Serbia. The results of the research show that with a successful tax policy we can alleviate the macroeconomic imbalance, i.e. it would reduce the foreign trade deficit, reduce tax evasion and the gray economy. The tax system has changed significantly in the last decade, but not enough, all because of the harmonization of tax policy with the European Union.

scholarly journals The Sustainability of Public Finances in Republic of Moldova Under EU Fiscal Rules

2016 ◽  
Vol 63 (2) ◽  
pp. 149-159
Author(s):  
Tatiana Covalschi ◽  
Sebastian Lazăr
Keyword(s):  
Public Debt ◽  
Fiscal Rules ◽  
Public Expenditures ◽  
Budget Deficits ◽  
The European Union ◽  
Public Finances ◽  
The Public ◽  
Republic Of Moldova ◽  
Fiscal Compact ◽  
The Republic

This paper analyses public finances sustainability in the Republic of Moldova under the European Union fiscal rules, by estimating the structural budget balance indicator using a three steps methodology. We concluded that, except for 2009, the Republic of Moldova complies with the Maastricht numerical fiscal rule; however it does not comply with the new fiscal rules regarding the structural deficit and public expenditures growth that had been set by the Fiscal Compact. The fact that budget deficits and public debt had been sustainable was mainly because of the concessions made by the external creditors in restructuring the public debt and was not a merit of national government. Moreover, since the regular budget deficit and the structural one tell different stories, we strongly advocate for using the latter in order to complement the existing data with a medium-term budgetary view.

Polityka klimatyczno-energetyczna Unii Europejskiej

2014 ◽  
pp. 104-121
Author(s):  
Aleksandra Kułaga
Keyword(s):  
Negative Impact ◽  
Renewable Energy Sources ◽  
Energy System ◽  
The Other ◽  
Energy Sources ◽  
Climate Protection ◽  
The European Union ◽  
Eu Member States ◽  
The Subject ◽  
Climate And Energy Policy

The article is devoted to the subject of the goals of the climate and energy policy of the European Union, which can have both a positive, and a negative impact on the environmental and energy policies. Positive aspects are the reduction of greenhouse gas emissions, diversification of energy supplies, which should improve Europe independence from energy imports, and increasing the share of renewable energy sources (RES) in the national energy system structures. On the other hand, overly ambitious targets and actions can lead to large losses for the economies of EU Member States. The article also highlights the realities prevailing in the international arena and noncompliance of international actors with global agreements on climate protection.

scholarly journals Measuring Entrepreneurial Orientation of University Employees in Developing Countries Using the ENTRE-U Scale

2020 ◽  
Vol 12 (21) ◽  
pp. 8911 ◽  
Author(s):  
Jovana Tatarski ◽  
Sandra Brkanlić ◽  
Javier Sanchez Garcia ◽  
Edgar Breso Esteve ◽  
Ivana Brkić ◽  
...  
Keyword(s):  
European Union ◽  
Developing Countries ◽  
Entrepreneurial Orientation ◽  
Developed Countries ◽  
The European Union ◽  
University Employees ◽  
Eu Countries ◽  
Eu Member States ◽  
The Difference ◽  
The Republic

This research examines the difference in the level of entrepreneurial orientation among university employees within the European Union compared to university employees in non-EU countries. The EU Member States included in the research are the Republic of Slovenia and the Republic of Croatia, and the non-EU countries include the Republic of Serbia, the Republic of Montenegro, the Republic of Bosnia and Herzegovina, and the Republic of Northern Macedonia. In the sample of 1474 respondents, the ENTRE-U scale was used to measure the entrepreneurial orientation of universities, and multivariate analysis of MANOVA variance was used for data processing. The ENTRE-U scale has proven applicable not only to developed countries but also developing countries. Moreover, it proved that being a member of the European Union in this part of Eastern Europe does not significantly affect the entrepreneurial orientation of universities.

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 FEATURES OF THE FORMATION OF CIVIC IDENTITY IN THE POLYETHNIC REGION OF RUSSIA (on the example of the Republic of Bashkortostan)

2021 ◽  
pp. 101-107
Author(s):  
Ildar Gabdrafikov ◽  
◽  
Vsevolod Glukhovtsev ◽  
Keyword(s):  
The State ◽  
Civic Identity ◽  
Civic Consciousness ◽  
Time Dynamics ◽  
The Past ◽  
Factors Influencing ◽  
Republic Of Bashkortostan ◽  
The Subject ◽  
The Republic ◽  
Modern Population

The subject of the article is a comparative analysis of the state and features of the manifestation of civic identity in a multiethnic region of Russia on the example of the Republic of Bashkortostan. The work is based on the data of three ethnosociological surveys conducted in recent years with the direct participation of the authors of the article. The object of the study is the modern population of the Republic of Bashkortostan. The purpose of the article is to consider the level and significance for the residents of the region of various forms of group identity in time dynamics (over the past 10 years). The article shows the state of civic consciousness of the population of the region based on specific materials of mass surveys using methods adopted in political and sociological sciences, and identifies factors influencing it.

scholarly journals An evaluation and analysis framework of integration policies as exemplified by foreigner integration policies — the experiences of selected European states

2019 ◽  
Vol 26 ◽  
pp. 9-22
Author(s):  
Agnieszka Kulesa
Keyword(s):  
Union Member ◽  
The European Union ◽  
Analysis Framework ◽  
Integration Policy ◽  
Member States ◽  
Eu Member States ◽  
Integration Policies ◽  
The Subject ◽  
The One ◽  
European Union Member States

The subject of the considerations undertaken in the article is evaluation and analysis of integration policy, i.e. the one that concerns the integration of foreigners. Integration is understood as a dynamic, two-way process of mutual accommodation by all immigrants and residents of the European Union Member States (EU MS). The article aims at deepening the reflection on what it means to evaluate and analyse the integration policy defined this way as well as presenting the attempts to develop relevant frameworks in selected EU Member States.

ON THE POST-SOCIALIST PATH OF DEVELOPMENT OF THE REPUBLIC OF BELARUS AND THE REPUBLIC OF SERBIA

2021 ◽  
pp. 269-289
Author(s):  
Anna Dyrina ◽  
Keyword(s):  
Eastern Europe ◽  
Bilateral Trade ◽  
The European Union ◽  
Federal States ◽  
The Balkans ◽  
Eu Member States ◽  
Trading Partners ◽  
The Republic ◽  
State Of Affairs ◽  
The Eu

The article examines the current state of affairs in Belarus and Serbia - two countries that previously were parts of the socialist federal states, but currently belong to the regions of Eastern Europe and the Balkans/South-Eastern Europe, respectively. The first part of the article is devoted to Belarusian-Serbian relations. Political cooperation is developing at the presidential, governmental and parliamentary levels, and interaction is also carried out at the level of various departments, regions and cities. For Serbia, the support from Belarus on the international scene is important, in particular, in the issue of the territorial integrity and sovereignty of Serbia. The second part of the article is devoted to Serbia’s relations with the EU and the countries of the Adriatic Euroregion. On December 22, 2009 Serbia applied for EU membership. Despite the significant progress in the negotiations, Serbia has not yet become one of the EU member states. The third part of the article analyzes relations between Belarus and its neighbors, as well as cooperation with the EU. The European Union is the second most important market for Belarusian exports (after Russia). The main trading partners of Belarus among European countries, based on the indicators of bilateral trade in 2019, are Germany, Poland, Great Britain, Lithuania, the Netherlands, Italy, Turkey, Latvia, France, Belgium, and the Czech Republic. The article concludes on the state and prospects of Belarusian-Serbian relations, cooperation of Belarus and Serbia with the EU and neighboring countries, and gives a description of the political systems and foreign policy of Belarus and Serbia.

Introduction

2019 ◽  
pp. 1-4
Author(s):  
Eleonora Rosati
Keyword(s):  
European Union ◽  
Intellectual Property ◽  
The Other ◽  
Property Law ◽  
The European Union ◽  
Copyright Policy ◽  
Eu Member States ◽  
The Past ◽  
The One ◽  
The Eu

Compared to other areas of intervention at the European Union (EU) level, copyright harmonization is a relatively recent phenomenon. Compared to other areas of intellectual property law, copyright harmonization has not been as complete as with other rights. Yet, two phenomena may be observed: one the one hand, copyright policy and legislative initiatives have intensified over the past few years; on the other hand, the large number of references to the Court of Justice of the European Union (CJEU) has substantially shaped the EU copyright framework and, with it, also the copyright framework of individual EU Member States....

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