Proposal for a more efficient subsidy system for organic farming: Potential use of the tax system within the European Union

2005 ◽  
Vol 20 (3) ◽  
pp. 148-154 ◽  
Author(s):  
Enno Bahrs
Keyword(s):  
European Union ◽  
Organic Farming ◽  
Current System ◽  
Farming Systems ◽  
Performance Ratio ◽  
The European Union ◽  
High Turnover ◽  
Tax System ◽  
Short Supply ◽  
The Individual

AbstractAgricultural enterprises that are run on ecological principles receive, in some countries, higher levels of financial support from the European Union (EU) than other agricultural businesses. The aim is to provide an incentive for businesses to adopt organic farming systems, a change desired by both politicians and society. However, with a fixed system of support payments based on land area, increasing the proportion of farms being run organically leads directly to higher costs of subsidies for the EU and the individual countries. This becomes especially true if enterprises with large land areas, high turnover and high income are converted to organic farming methods. Because financial resources within the member states are in very short supply, a modification of the current system of subsidies would seem to be necessary in the near future. The aim of any new system should be to reduce profit windfalls without making a drastic reduction in the incentive effect of the current system. At the same time, businesses that can run along these lines on a sustainable basis should be especially supported. This requires an increased level of individual assessment of the potential of the subsidized enterprises in relation to their cost–performance ratio for organic agricultural production. In this connection, a partial change to profit-based tax systems can be used as an effective instrument for co-financing. The method used to calculate profits for tax purposes, which varies from state to state, can be used to assess the performance and success of the organic farmer. Tax-free allowances or reductions in tax rates could be used to provide a selective subsidy method. The ability to relate subsidies to performance, thereby reducing windfall profits, is not the only advantage of using the tax system for this purpose. Another advantage is the low transaction costs. Using the example of the offsetting of profits between time periods, it will be shown here that the tax system can be used as an additional instrument for subsidization. The existing methods of subsidy can only be supported in this way, not completely substituted.

scholarly journals Trends of ex tempore drug preparation in Ukraine. Ways of their introduction into the practice

2020 ◽  
pp. 51-52
Author(s):  
V.A. Heorhiiants
Keyword(s):  
European Union ◽  
Hormone Replacement ◽  
Orphan Drugs ◽  
Chemotherapeutic Agents ◽  
Drug Preparation ◽  
The European Union ◽  
Regulatory Requirements ◽  
Short Supply ◽  
The Individual ◽  
Extemporaneous Preparation

Background. Advantages of the ex tempore formulation include the ability to provide the drug in the form and dosage, not available on the pharmaceutical market, but necessary for a particular patient; the ability to include the required ingredient in any desired form; the option of combining drugs; the manufacture of drugs without flavorings, preservatives and stabilizers; the possibility of adjusting of the drug taste; the possibility of manufacturing drugs that are in short supply on the market; no possibility of counterfeiting; production of specific drugs. Objective. Assess the current situation and trends in the preparation of oncological drugs ex tempore. Materials and methods. Analysis of the literature on this topic. Results and discussion. In oncology the possibilities of ex tempore preparation include the manufacture of chemotherapeutic agents with individual dosage, of any adjuvant agents without excipients, of radiopharmaceuticals, combined and orphan drugs. In Ukraine, ex tempore formulation is not widespread: as of 2017, the percentage of drugs prepared in such way was 1.7 %, in 2018 – 1.43 %, in 2019 – 1.41 %. The situation is different in the European Union. For instance, in Poland the pharmacy receives a license only after creating the conditions for the manufacture of drugs, in Estonia any pharmacy must be able to produce non-sterile drugs, in Latvia 50 % of pharmacies have a license to manufacture drugs. The popularity of ex tempore preparation is also growing in the other countries (Australia, USA, Brazil, Jordan). The main areas of application of ex tempore drugs include hormone replacement therapy, analgesia, dermatology, chemotherapy, ophthalmology, treatment of orphan diseases, parenteral nutrition. Civilized countries often choose to develop the hospital pharmacy. However, there are a number of problems, including the lack of well-trained staff, the high cost of equipment and maintenance of sterile facilities, the constant changes in regulatory requirements and the need to gain the consumers’ respect. Conclusions. 1. Ex tempore drug preparation has a number of advantages, in particular, the ability to provide the drug in the individual form and dosage, the ability to combine drugs and the manufacture of specific drugs. 2. Extemporaneous preparation of drugs is especially important for oncology. 3. In contrast to European Union countries, ex tempore drug preparation is not widespread in Ukraine. 4. Problems of ex tempore drug preparation include lack of the staff, high equipment costs, and constant changes in regulatory requirements.

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.

VALUE ADDED TAX IN THE EUROPEAN UNION

2021 ◽  
Vol 62 (01) ◽  
pp. 186-189
Author(s):  
Nigar Yadulla Shahgaldiyeva ◽  
Keyword(s):  
European Union ◽  
Key Words ◽  
Value Added ◽  
The European Union ◽  
Value Added Tax ◽  
Tax System ◽  
Manufactured Goods ◽  
The Difference

Value-added tax is an indirect tax based on the sale value of goods, production and non-manufactured goods as an object of taxation. According to the mechanism and procedures for the calculation and payment of value added tax, this tax is not directly imposed by a particular person, but applies to consumers in the process of return. In this case, the value added tax is neutral for securities. In addition, value added tax is universal and is characterized by the difference between purchases at each stage of production and turnover. In connection with the calculation of value added tax, the taxpayer's tax liability to the budget consists of the difference between the amount of tax assessed on taxable turnover and the amount of tax to be deducted in accordance with the documents. Key words: European Union, value Added Tax, tax, tax system

The framing of argumentation in the making of a political editorial

2016 ◽  
Vol 5 (1) ◽  
pp. 29-47 ◽  
Author(s):  
Marcel Burger ◽  
Laura Delaloye
Keyword(s):  
European Union ◽  
Writing Process ◽  
Point Of View ◽  
Verbal Protocol ◽  
The European Union ◽  
Normative Expectations ◽  
The Individual

This paper aims at pointing out the normative expectations constraining political editorials. We adopt an internal perspective focusing on the process of “making” an editorial: how and why is argumentation constructed and what is at stake with it from the journalistic point of view. The focus is on the making of an editorial on David’s Cameron speech about his plans for a referendum on British membership of the European Union. Taking into account the editorial conferences where the topic is discussed as well as the writing process and the verbal protocol leading to proper comments by the journalist himself on the making of the text, we analyze in detail the emergent normative expectations and the individual credos of argumentation in the editorial.

scholarly journals Agricultural co-operatives: perspectives for the 21st Century

2012 ◽  
Vol 48 (No. 4) ◽  
pp. 166-170
Author(s):  
B. Boučková
Keyword(s):  
European Union ◽  
Limited Liability ◽  
The European Union ◽  
Social Field ◽  
Eu Countries ◽  
The Social ◽  
The Future ◽  
The Individual ◽  
New Generation

Agricultural co-operatives play an important role in the European Union, as can be proved by their numbers in the individual EU countries. However, they have diversified during the last decades and developed from the “classical” co-operative of the Rochdale type into several forms, which do not always fully observe all the recognised co-operative principles. These are namely the share co-operatives, daughter co-operatives, “New Generation Co-operatives” and limited liability co-operatives. Among the individual EU countries, there are also considerable differences with regard to the co-operative legal frame. For the future, co-operatives can play important role both in the economic field and in the social field.

Legal aspects of protection of the financial interests of the European Union

2019 ◽  
Vol 3 ◽  
pp. 121-134
Author(s):  
Marta Miedzińska
Keyword(s):  
European Union ◽  
National Level ◽  
Legal Aspects ◽  
The European Union ◽  
Financial Interests ◽  
Main Determinants ◽  
The Individual ◽  
The Impact ◽  
Scope Of Protection ◽  
The Eu

The foundations and the operating framework of the institutions of the European Union and its Member States are determined by legal acts established at the EU level. The legal bases at the EU level contain key standards in the scope of protection of the financial interests of the European Union and are the main determinants for the individual EU countries when their legal institutions create legal bases at the national level. The aim of this article is to present the main legal basis for the protection of the financial interests of the European Union at the EU level, which will help to examine the impact of these provisions on detecting irregularities and fraud in the EU.

The Fox and the Raven: The European Union and Hungary Renegotiate the Margins of “Europe”

2000 ◽  
Vol 42 (4) ◽  
pp. 847-875 ◽  
Author(s):  
József Böröcz
Keyword(s):  
European Union ◽  
The State ◽  
Soviet Bloc ◽  
The European Union ◽  
Full Membership ◽  
East European ◽  
Individual Candidate ◽  
The Individual ◽  
The Eu

A series of diplomatic exchanges has recently unfolded between the Hungarian government and the Commission of the European Union. The stakes are historic for the Hungarian side. Hungary formally applied for full membership in the European Union on March 31, 1994, the first country to announce such intentions among the successor states of the former Soviet bloc. Two years later, the Commission sent a lengthy questionnaire about the “state of the applicant” to all—by then, ten—central and east European applicant states. The Hungarian side filed its comprehensive response three months after the receipt of the questionnaire. The Commission waited until all responses were in and acknowledged the Hungarian answer in a document, issued another year later, whose purpose was to determine whether to recommend that the EU Council should start negotiations with the individual candidate countries about full membership.

#Votebecause: Youth mobilisation for the referendum on British membership of the European Union

2018 ◽  
Vol 20 (11) ◽  
pp. 4017-4034 ◽  
Author(s):  
James Sloam
Keyword(s):  
Social Networks ◽  
European Union ◽  
Young People ◽  
Qualitative Analysis ◽  
Group Membership ◽  
Electoral Participation ◽  
The European Union ◽  
The United Kingdom ◽  
General Elections ◽  
The Individual

For several decades, academics and political commentators have lamented the decline in electoral participation among younger citizens. In the United Kingdom, the proportion of 18- to 24-year-olds voting in general elections fell from over 60% in 1992 to an average of 40% between 2001 and 2015. Nevertheless, the high youth turnout in 2017 showed that young people will vote if they are interested in an issue or cause. Despite the scholarly interest in youth turnout, few studies have investigated the individual motivations for electoral participation among young people. This article aims to fill this gap. It presents a qualitative analysis of ‘#Votebecause’, an offline–online initiative to encourage students to vote in the 2016 referendum on British membership of the European Union. The findings identify the importance of social networks, appropriate spaces for communication, deliberation, prior group membership and internal efficacy for engaging young people in the campaign.

scholarly journals GROWTH AND PUBLIC INFRASTRUCTURE

2010 ◽  
Vol 14 (S2) ◽  
pp. 258-274 ◽  
Author(s):  
Nigar Hashimzade ◽  
Gareth D. Myles
Keyword(s):  
European Union ◽  
Tax Policy ◽  
Growth Process ◽  
Public Expenditure ◽  
The European Union ◽  
Public Infrastructure ◽  
The Individual ◽  
Productive Public Expenditure

The paper analyzes a multicountry extension of the Barro model of productive public expenditure. In the presence of positive infrastructural externalities between countries, the provision of infrastructure will be inefficiently low if countries do not coordinate. This provides a role for a supranational body, such as the European Union, to coordinate the policies of the individual governments. It is shown how intervention by a supranational body can raise welfare by internalizing the infrastructural externality. Infrastructural externalities increase the importance of tax policy in the growth process and distribute the benefits of taxation across countries.

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