scholarly journals Tax Harmonisation in Europe - The Determination of Corporate Taxable Income in the EU Member States

Author(s):  
Christoph Spengel ◽  
Andreas Oestreicher
2019 ◽  
Vol 30 (4) ◽  
pp. 1-7
Author(s):  
Sylwia Łaba ◽  
Mikołaj Niedek ◽  
Krystian Szczepański ◽  
Robert Łaba ◽  
Anna Kamińska-Dwórznicka

Abstract The paper presents the analysis of the guidelines of the European Union, adopted in May, 2019, on the common methodology and quality requirements for the uniform system of measuring the food waste levels in the EU Member States. The Waste Framework Directive obliges the Member States to monitor the generation of food waste and to take measures to limit their production; however, a lack of uniform, reliable method for measuring the food waste levels in the EU causes that it is difficult to evaluate the scale of the problem, its sources and the related tendencies in time. The food waste is generated across the whole food supply chain; so, it is especially troublesome to determine the level of the discussed waste. The food waste with different characteristics, different source and different reasons for its generation is produced in each stage of the chain. The current data on the food wastes do not specify their quantities. In connection with this fact, a separate legal act was developed, that is, the Commission Delegated Decision (EU) dated 3 May 2019, focusing on the measuring of food waste, which is harmonized with the existing systems of data collection and provides a framework for further measures of the Member States in respect of the quantitative determination of the food waste that is generated.


Author(s):  
Tatiana Goreacioc ◽  
◽  
Maria Sandu ◽  
Raisa Nastas ◽  
Anatolie Tarita ◽  
...  

In this paper the situation of pollution with nitrogen compounds both in the EU member states and in the Republic of Moldova was analyzed. Also, the existing methods of determination of nitrate ions are analyzed and the necessity of elaborating the method for determination of the nitrate ions in the presence of nitrite ions.


e-Finanse ◽  
2018 ◽  
Vol 14 (1) ◽  
pp. 1-11
Author(s):  
Teresa Mroczek ◽  
Tomasz Skica ◽  
Jacek Rodzinka

AbstractThe article’s objective is to apply probabilistic inference in determination of the impact of the size of the general government sector on the economy and the impact of the economy on the size of the sector in EU Member States. The research indicated that 4 of 13 variables describing the size of the general government sector have a significant impact on the economic parameters and determined their value and that impact of the economy on the general government sector is significantly more identified than determination of the economy by the sector size.


Author(s):  
Irina PILVERE ◽  
Aleksejs NIPERS ◽  
Bartosz MICKIEWICZ

Europe 2020 Strategy highlights bioeconomy as a key element for smart and green growth in Europe. Bioeconomy in this case includes agriculture, forestry, fisheries, food and pulp and paper production, parts of chemical, biotechnological and energy industries and plays an important role in the EU’s economy. The growth of key industries of bioeconomy – agriculture and forestry – highly depends on an efficient and productive use of land as a production resource. The overall aim of this paper is to evaluate opportunities for development of the main sectors of bioeconomy (agriculture and forestry) in the EU based on the available resources of land. To achieve this aim, several methods were used – monographic, analysis and synthesis, induction and deduction, statistical analysis methods. The findings show that it is possible to improve the use of land in the EU Member States. If all the Member States reached the average EU level, agricultural products worth EUR 77 bln would be annually additionally produced, which is 19 % more than in 2014, and an extra 5 billion m3 volume of forest growing stock would be gained, which is 20 % more than in 2010.


2015 ◽  
Vol 5 (2) ◽  
pp. 634-638
Author(s):  
Joanna Szwacka Mokrzycka

The objective of this article is to present the standard of living of households in Poland in comparison with other EU member states. The starting point for analysis was the economic condition of Poland against the background of other EU member states. The next step consisted of assessment of the standard of living of inhabitants of individual EU member states on the basis of financial condition of households and the structure of consumption expenditure. It was found that the differences within the EU in terms of economic development and the standard of living of households still remain substantial.


2020 ◽  
pp. 97-105
Author(s):  
Aleksandra Kusztykiewicz-Fedurek

Political security is very often considered through the prism of individual states. In the scholar literature in-depth analyses of this kind of security are rarely encountered in the context of international entities that these countries integrate. The purpose of this article is to draw attention to key aspects of political security in the European Union (EU) Member States. The EU as a supranational organisation, gathering Member States first, ensures the stability of the EU as a whole, and secondly, it ensures that Member States respect common values and principles. Additionally, the EU institutions focus on ensuring the proper functioning of the Eurozone (also called officially “euro area” in EU regulations). Actions that may have a negative impact on the level of the EU’s political security include the boycott of establishing new institutions conducive to the peaceful coexistence and development of states. These threats seem to have a significant impact on the situation in the EU in the face of the proposed (and not accepted by Member States not belonging to the Eurogroup) Eurozone reforms concerning, inter alia, appointment of the Minister of Economy and Finance and the creation of a new institution - the European Monetary Fund.


2020 ◽  
pp. 102-111
Author(s):  
Svitlana Shults ◽  
Olena Lutskiv

Technological development of society is of unequal cyclic nature and is characterized by changing periods of economic growth, stagnation phases, and technological crises. The new wave of technological changes and new technological basis corresponding to the technological paradigm boost the role of innovations and displace the traditional factors of economic growth. Currently, intellectual and scientific-technical capacity are the main economic development resources. The use of innovation and new knowledge change the technological structure of the economy, increase the elements of the innovative economy, knowledge economy, and digital economy, i.e. the new technological paradigm is formed. The paper aims to research the basic determinants of technological paradigms’ forming and development, and determining their key features, as well as to analyze social transformations of the EU Member States and Ukraine. The paper focuses attention on the research of the features of social transformations. The structural transformations are analyzed based on the Bertelsmann Transformation Index that estimates the quality of democracy, market economy, and political governance. The transformation processes are assessed on the example of the EU Member States and Ukraine. The authors argue that social transformations and structural changes in the economy are related to the change of technological paradigms that boost the economic modernization and gradual progressive development of humanity in general. The nature and main determinants of 5 industrial and 2 post-industrial technological paradigms are outlined. Their general features and main areas of basic technologies implementation emerging in the realization of a certain technological paradigm are explained. The conclusions regarding the fact that innovative technologies and available scientific-technological resources define the main vector of economic development are made. The new emerging technological paradigm is of strategic importance for society development.


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