scholarly journals Goods and services tax in the tax systems of selected countries of the European Union: a case study

2019 ◽  
Vol 18 (3) ◽  
pp. 269
Author(s):  
Jolanta Maria Ciak ◽  
Agnieszka Gruszczyńska
Keyword(s):  
European Union ◽  
The European Union ◽  
Goods And Services ◽  
Tax Systems

scholarly journals ТРАНСФОРМАЦИЯ НАЛОГОВЫХ СИСТЕМ НА ПРИМЕРЕ СТРАН – ЧЛЕНОВ ЕВРОПЕЙСКОГО СОЮЗА

2018 ◽  
pp. 30-37
Author(s):  
А. В. Киевич ◽  
И. А. Пригодич ◽  
И. А. Конончук
Keyword(s):  
European Union ◽  
Economic Development ◽  
Fiscal Policy ◽  
Well Being ◽  
Practical Significance ◽  
The European Union ◽  
Tax System ◽  
Crisis Period ◽  
Goods And Services ◽  
Tax Systems

Formulation of the problem. The well-being and efficiency of the country's economy depends largely on the state of its tax system, which is greatly influenced by changeable economic conditions, the development of foreign trade, and active processes of integration and globalization. The modern tax system must meet the standards of the economy of the world and rely on the realities of economic development and the specifics of the country. The aim of the research is to analyze the transformations of the tax systems of the European Union within the framework of the consolidation of its domestic policy during the crisis period and to evaluate the effectiveness of the measures taken. The object of the research is tax systems of the European Union is an association of countries with different levels of economic development. Methods used of the research. The use of the induction method allowed us to designate directions for improving the tax system of the European Union as a single mechanism by consolidating changes in individual countries. This experience made it possible to identify countries that carried out similar activities, and to assess the effectiveness of the implementation of reforms. The hypothesis of the research .The functioning of the internal market of the European Union depends on the existence of a single tax on all transactions within it, which ensures the free circulation of goods and services and prevents discrimination. The statement of basic materials. Many European Union domestic policies are redistributive in nature (single monetary, monetary, agricultural, social and regional policies) and depend on a common fiscal policy. Originality and practical significance of the research is to justify that the basis of a monetary union should be a coordinated fiscal policy that requires many transformations. In fact, this means that the tax environment of the European Union is not fully harmonized, but is based on common principles. Conclusions of the research. The study of the practice of reforming the tax systems of the countries - members of the European Union during the crisis period makes it possible to assess the possibilities of transforming the elements of taxation and to determine the most favorable trends in this area.

Determinants and barriers of PV self-consumption in Spain from the perception of the installers for the promotion of distributed energy systems

2020 ◽  
pp. 153-169
Author(s):  
José Ángel Gimeno ◽  
Eva Llera Sastresa ◽  
Sabina Scarpellini
Keyword(s):  
European Union ◽  
Energy Transition ◽  
Legal Framework ◽  
Low Carbon ◽  
The European Union ◽  
Distributed Energy ◽  
Sustainable Solutions ◽  
Highly Sensitive ◽  
Transition Scenario

Currently, self-consumption and distributed energy facilities are considered as viable and sustainable solutions in the energy transition scenario within the European Union. In a low carbon society, the exploitation of renewables for self-consumption is closely tied to the energy market at the territorial level, in search of a compromise between competitiveness and the sustainable exploitation of resources. Investments in these facilities are highly sensitive to the existence of favourable conditions at the territorial level, and the energy policies adopted in the European Union have contributed positively to the distributed renewables development and the reduction of their costs in the last decade. However, the number of the installed facilities is uneven in the European Countries and those factors that are more determinant for the investments in self-consumption are still under investigation. In this scenario, this paper presents the main results obtained through the analysis of the determinants in self-consumption investments from a case study in Spain, where the penetration of this type of facilities is being less relevant than in other countries. As a novelty of this study, the main influential drivers and barriers in self-consumption are classified and analysed from the installers' perspective. On the basis of the information obtained from the installers involved in the installation of these facilities, incentives and barriers are analysed within the existing legal framework and the potential specific lines of the promotion for the effective deployment of self-consumption in an energy transition scenario.

scholarly journals Protection possibilities of agricultural minor crops in the European Union: a case study of soybean, lupin and camelina

2019 ◽  
Vol 127 (1) ◽  
pp. 55-61 ◽  
Author(s):  
Ewa Matyjaszczyk
Keyword(s):  
European Union ◽  
Active Substance ◽  
Plant Protection ◽  
Plant Protection Products ◽  
Agricultural Crops ◽  
The European Union ◽  
Member States ◽  
Minor Crops ◽  
Chemical Products

Abstract In the central part of the European Union soybean, lupin and camelina are minor agricultural crops. The paper presents analysis of plant protection products availability for those crops in Austria, Belgium, Czech Republic, Germany, Holland, Hungary, Poland and Slovakia. Data from year 2019 show that availability of products is generally insufficient. For camelina in some countries, there are no chemical products available whatsoever. For lupin and soybean, there are not always products available to control some pest groups. However, the products on the market differ significantly among the member states. The results show that in protection of soybean, lupin and camelina, no single active substance is registered for the same crop in all the analysed member states. In very numerous cases, active substance is registered in one out of eight analysed member states only.

scholarly journals Using Neural Networks in Order to Analyze Telework Adaptability across the European Union Countries: A Case Study of the Most Relevant Scenarios to Occur in Romania

2021 ◽  
Vol 18 (20) ◽  
pp. 10586
Author(s):  
Ana Maria Mihaela Iordache ◽  
Codruța Cornelia Dura ◽  
Cristina Coculescu ◽  
Claudia Isac ◽  
Ana Preda
Keyword(s):  
European Union ◽  
The European Union ◽  
Working From Home ◽  
Level Of Satisfaction ◽  
Final Layer ◽  
Degree Of Satisfaction ◽  
Input Variables

Our study addresses the issue of telework adoption by countries in the European Union and draws up a few feasible scenarios aimed at improving telework’s degree of adaptability in Romania. We employed the dataset from the 2020 Eurofound survey on Living, Working and COVID-19 (Round 2) in order to extract ten relevant determinants of teleworking on the basis of 24,123 valid answers provided by respondents aged 18 and over: the availability of work equipment; the degree of satisfaction with the experience of working from home; the risks related to potential contamination with SARS-CoV-2 virus; the employees’ openness to adhering to working-from-home patterns; the possibility of maintaining work–life balance objectives while teleworking; the level of satisfaction on the amount and the quality of work submitted, etc. Our methodology entailed the employment of SAS Enterprise Guide software to perform a cluster analysis resulting in a preliminary classification of the EU countries with respect to the degree that they have been able to adapt to telework. Further on, in order to refine this taxonomy, a multilayer perceptron neural network with ten input variables in the initial layer, six neurons in the intermediate layer, and three neurons in the final layer was successfully trained. The results of our research demonstrate the existence of significant disparities in terms of telework adaptability, such as: low to moderate levels of adaptability (detected in countries such as Greece, Croatia, Portugal, Spain, Lithuania, Latvia, Poland, Italy); fair levels of adaptability (encountered in France, Slovakia, the Czech Republic, Hungary, Slovenia, or Romania); and high levels of adaptability (exhibited by intensely digitalized economies such Denmark, Sweden, Finland, Germany, Ireland, the Netherlands, Belgium, etc.).

Internationalization of Polish Higher Education within Knowledge Transfer and Innovation

2015 ◽  
pp. 247-271
Author(s):  
Agnieszka Barcik ◽  
Piotr Dziwiński
Keyword(s):  
Higher Education ◽  
European Union ◽  
Knowledge Transfer ◽  
Internationalization Of Higher Education ◽  
Political Transformation ◽  
The European Union ◽  
Polish Higher Education ◽  
Further Development ◽  
Cross Border Cooperation

Internationalization of higher education in Poland is a relatively new subject which has been gradually gaining its importance. The economic and political transformation of Poland opened new opportunities for Polish universities. The accession to the European Union enabled the educational and research units to apply for European funds in this respect. Despite numerous difficulties, the universities reform their strategies and search for new solutions to increase the level of internationalization and thus their competitiveness. These actions are necessary and crucial for their further development. The chapter describes general issues of internationalization of Polish higher education and shows that the level of internationalization may be achieved successfully by various forms of cross-border cooperation. Polish-Czech cooperation in the field of knowledge transfer and innovation carried out by two partner universities located in the Polish – Czech borderland is a case study illustrating this process.

1. An Overview

2020 ◽  
pp. 3-12
Author(s):  
Mark A. Pollack ◽  
Christilla Roederer-Rynning ◽  
Alasdair R. Young
Keyword(s):  
European Union ◽  
European Integration ◽  
Comparative Politics ◽  
Policy Making ◽  
The European Union ◽  
Public Authorities ◽  
Eu Policy ◽  
Eu Policies ◽  
Ongoing Experiment

The European Union represents a remarkable, ongoing experiment in the collective governance of a multinational continent of nearly 450 million citizens and 27 member states. The key aim of this volume is to understand the processes that produce EU policies: that is, the decisions (or non-decisions) by EU public authorities facing choices between alternative courses of public action. We do not advance any single theory of EU policy-making, although we do draw extensively on theories of European integration, international cooperation, comparative politics, and contemporary governance; and we identify five ‘policy modes’ operating across the 15 case study chapters in the volume. This chapter introduces the volume by summarizing our collective approach to understanding policy-making in the EU, identifying the significant developments that have impacted EU policy-making since the seventh edition of this volume, and previewing the case studies and their central findings.

E-Migration

2013 ◽  
Vol 4 (1) ◽  
pp. 18-31 ◽  
Author(s):  
Nihil Olivera
Keyword(s):  
European Union ◽  
Information Society ◽  
Social Practices ◽  
Nation State ◽  
The European Union ◽  
Information Goods ◽  
Integration Policies ◽  
Flow Of Information ◽  
Theoretical Reflection

Communication and social practices of migrants are changing the dynamics of integration policies. Terms like globalization or transnationalization denote (apparently) an increased flow of information, goods, and capital across nation-state borders. However, borders are open for transactions, not for people. Located in the research thematic area of the Information Society, this article presents some technological, geographical, and social (TGS) characteristics that create a space the author calls e-migration, where the intervention of technology in society produces changes never seen before. This article is a theoretical reflection that discussed a case study of integration and immigration policies of French e-migrants (from the European Union, EU) and Ecuadorians (non-EU) in Catalonia, Spain. The article concludes with a discussion of some implications for future empirical research on e-migration.

scholarly journals How Smallness Fosters Clientelism: A Case Study of Malta

2019 ◽  
Vol 67 (4) ◽  
pp. 1034-1052 ◽  
Author(s):  
Wouter Veenendaal
Keyword(s):  
European Union ◽  
Member State ◽  
Political Life ◽  
The European Union ◽  
Face To Face ◽  
High Turnout ◽  
State Size ◽  
The Relationship

While it has long been assumed that smaller communities are more prone to particularistic politics, the relationship between state size and clientelism remains strongly undertheorized. Departing from the assumption that face-to-face contacts, overlapping role relations, stronger monitoring mechanisms, and the enhanced power of single votes contribute to the emergence of patron–client linkages, this article provides an in-depth case study of clientelism in Malta, the smallest member state of the European Union. The analysis reveals not only that patron–client linkages are a ubiquitous feature of political life in Malta, but also that the smallness of Malta strongly affects the functioning of clientelism by eliminating the need for brokers and enhancing the power of clients versus patrons. In addition, clientelism is found to be related to several other characteristics of Maltese politics, among which the sharp polarization between parties, extremely high turnout rates, profound executive dominance, and the incidence of corruption scandals.

E pluribus unum? Language diversity and the harmonization of company law in the European Union

2019 ◽  
Vol 26 (5) ◽  
pp. 669-690
Author(s):  
Federico M Mucciarelli
Keyword(s):  
European Union ◽  
Case Studies ◽  
Company Law ◽  
Language Diversity ◽  
The European Union ◽  
Freedom Of Establishment ◽  
First Case ◽  
Definition Of ◽  
The Impact

This work addresses the impact of language diversity and nation-specific doctrinal structures on harmonized company law in the EU. With this aim, two emblematic case studies will be analysed. The first case study is related to the definition of ‘merger’ adopted in the Company Law Directive 2017/1132 (originally in the Third Company Law Directive and the Cross-Border Merger Directive); by relying on the example of the SEVIC case decided by the Court of Justice of the European Union (CJEU), it will be shown that scholars’ and courts’ conception of the definition of ‘merger’ varies according to own domestic doctrinal structures. The second case study is related to the notion of ‘registered office’, which is key for establishing the scope of several harmonizing provisions and the freedom of establishment; this paper analyses terminological fluctuations across language versions of EU legislation and the impact of domestic taxonomies and legal debates upon the interpretation of these notions. These case studies show that company law concepts, despite their highly technical nature, are influenced by discourse constructions conducted within national interpretative communities, and by the language used to draft statutory instruments and discuss legal issues. The task of the CJEU is to counterbalance these local tendencies, and yet it is unlikely that doctrinal structures, rooted in national languages and legal cultures, will disappear.

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