scholarly journals Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia

2021 ◽  
Vol 12 (3) ◽  
pp. 701-728
Author(s):  
Ján Dobrovič ◽  
Rastislav Rajnoha ◽  
Petr Šuleř
Keyword(s):  
Time Series ◽  
Cluster Analysis ◽  
Tax Evasion ◽  
International System ◽  
Value Added ◽  
Percentage Error ◽  
Eu Countries ◽  
Curve Model ◽  
S Curve ◽  
The Eu

Research background: Tax evasion is an urgent challenge for governments, as reaching sufficient level of tax revenues enable adequate sustainable economic development. The motivation for the research was thus the identification of the situation in the EU countries.  Purpose of the article: The main research objective was to identify the extent of tax evasion in the EU countries, with a subsequent specific focus on the econometric predictive models and a forecast of their future development in the case of Slovakia as the poorest performing country of the V4 in this area.  Methods: The research was primarily based on testing selected statistical indicators in the field of tax evasions expressed on the basis of the VAT gap. The data for the research was obtained from the EUROSTAT database and the international system VIES for the period between 2000 and 2017. In addition to panel graphs, the research hypotheses were tested primarily using a cluster analysis, t-test, time series analysis, and an analysis of the time series trend with 4 basic models: linear trend, quadratic trend, growth curve model, and S-curve model. On the basis of the Mean Absolute Percentage Error (MAPE), the S-Curve model was selected as the determining model of predicting tax evasion.  Findings & value added: Based on the results of the cluster analysis, the EU countries were divided into five reference groups by the VAT gap value, using the VAT gap percentage share on the overall GDP value. The research also provides a unique methodological framework and a unique econometric model for predicting the future VAT gap in Slovakia as the poorest performing country of the V4 in this area, which is applicable to other V4 and EU countries. The research results also enable policy-makers in the EU countries and specifically also in Slovakia and other V4 countries to compare themselves explicitly with the reference countries of the EU in terms of tax evasion and subsequently adopt adequate measures to improve the effectiveness and performance in this field.

The Service Sector in the Economy in Poland and European Union Countries

2015 ◽  
Vol 10 (3) ◽  
pp. 191-207
Author(s):  
Walentyna Kwiatkowska
Keyword(s):  
Service Sector ◽  
Value Added ◽  
Total Employment ◽  
Eu Countries ◽  
Gross Value Added ◽  
European Union Countries ◽  
Service Sectors ◽  
Sector Theory ◽  
The Eu

The role of the service sector in the economy is increasing in the process of socio-economic development. This tendency has been confirmed and explained by the three-sector theory formulated by A.G.B. Fisher, C. Clark, and J. Fourastie. The main goal of the paper is to show development tendencies in service sectors in Poland and the EU countries and assess them in view of the three-sector theory. The share of the service sector in the total employment and in the total gross value added in the years 2005-2013/2014 will be analysed together with two sub-sectors including market and non-market services. The research shows that the share of the service sector in total employment and total gross value added has been recently increasing in Poland as well as in other EU countries, but there is a gap in this process between Poland and the most developed EU countries. Moreover, in Poland, the role of market services has been recently increasing much faster than the role of non-market services. 

scholarly journals National fiscal frameworks in the post-crisis European Union

Equilibrium ◽  
2018 ◽  
Vol 13 (4) ◽  
pp. 623-642
Author(s):  
Agata Szymańska
Keyword(s):  
Public Finance ◽  
European Union ◽  
Value Added ◽  
Fiscal Rules ◽  
Agglomerative Clustering ◽  
Clustering Method ◽  
Public Finances ◽  
Eu Countries ◽  
The Eu ◽  
Fiscal Frameworks

Research background: The latest economic and financial crisis has seriously injured European Union Member States, affecting the condition of their public finances. In the face of the crisis, the EU made a special effort to increase the effectiveness of national fiscal frameworks, e.g. by improving the compliance with legislation. The post 2009 reforms were aimed at providing a solid economic foundation for the national fiscal frameworks, especially in the high-debt euro area countries. Purpose of the article: The goal of this research is twofold. Firstly, it aims to provide an outline of the national fiscal governance in the EU. Secondly, the paper analyzes the changes in the core measures of fiscal governance in the EU between the crisis period and the year 2016 (due to the latest available data) and investigates the similarities in the progress made by the 28 EU countries in restoring balance in public finance. Methods: To achieve the goal, the literature review and the analysis of core elements of national fiscal frameworks are provided. In the empirical section the grouping method for all 28 EU countries based on the Ward's agglomerative hierarchical clustering method is employed. The study uses data derived from the AMECO database (in the case of fiscal data) and the European Commission thematic data for quality indexes of particular elements of fiscal governance (numerical fiscal rules, medium-term budgetary frameworks and independent fiscal institutions). Findings & Value added: This paper contributes to the literature by, on the one hand, attempting to analyze changes in main fiscal governance measures and, on the other hand, by assessing their link with public finance through employment of the agglomerative clustering method. Based on the results, the conclusion about the importance of the improvement in fiscal frameworks is provided. The analysis shows that countries with better national fiscal framework achieved better results in public finances regardless the macroeconomic conditions.

scholarly journals Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EU

Economies ◽  
2020 ◽  
Vol 8 (4) ◽  
pp. 104
Author(s):  
Vít Pászto ◽  
Jarmila Zimmermannová ◽  
Jolana Skaličková ◽  
Judit Sági
Keyword(s):  
Cluster Analysis ◽  
Spatial Patterns ◽  
Environmental Taxation ◽  
Environmental Tax ◽  
K Nearest Neighbors ◽  
Fiscal Impact ◽  
Eu Countries ◽  
Tax Revenues ◽  
Fiscal Impacts ◽  
The Eu

There are several reasons for environmental taxation implementation. Besides its environmental impact, the main reason for such taxation is its fiscal impact, particularly in generating revenues of public budgets. The main goal of this paper is to observe possible spatial patterns in fiscal impacts of environmental taxation in the EU countries, and to depict the groups of countries with the same (or similar) fiscal impact of these instruments on public budget revenues, including environmental and economic characteristics. Two methods of cluster analysis are used, Ward linkage and K-nearest neighbors (spatial) cluster analysis to observe potential geographical links or implication of fiscal impact. The study is performed for the years 2008 and 2017. Based on the results, we can say that in the year 2008, the EU countries were divided into “the west” and “the east”, with some exceptions. The western countries were characterized by high environmental tax revenues, the eastern countries by low environmental tax revenues. For 2017, the situation is different. The border between old and new EU member states is not so abrupt and clear. The results show higher diversification between EU countries concerning the fiscal impacts of environmental taxation.

Shadow economy and tax evasion in the EU

2015 ◽  
Vol 18 (1) ◽  
pp. 34-51 ◽  
Author(s):  
Friedrich Schneider ◽  
Konrad Raczkowski ◽  
Bogdan Mróz
Keyword(s):  
European Union ◽  
Tax Evasion ◽  
Shadow Economy ◽  
Alternative Methods ◽  
Statistical Research ◽  
Content Type ◽  
Eu Countries ◽  
Self Employment ◽  
European Union Countries ◽  
The Eu

Purpose – The main purpose of this paper is to explore size of the shadow economy of 31 European Countries in 2014 and size of the shadow economy of 28 European Union countries over 2003-2014 (in per cent of official GDP). An additional objective is to identify tax evasion, as the problem of all the EU countries, answering the questions how better combat the tax fraud. Design/methodology/approach – Estimates of the shadow economy for all 28 European Union countries and other three countries from Europe, i.e. Norway, Switzerland and Turkey – MIMIC method was applied. Findings – The average size of the shadow economy in 28 EU countries was 22.6 per cent in 2003 and decreased to 18.6 per cent (of official GDP) in 2014. We also consider the most important driving forces of the shadow economy. The biggest ones are with 14.6 per cent unemployment and self-employment, followed by tax morale with 14.5 per cent and GDP growth with 14.3 per cent. The proportion of tax evasion (accounting for indirect taxation and self-employment activities) was on average 4.2 per cent (of official GDP) in Poland, 1.9 per cent in Germany and 2.9 per cent in the Czech Republic. Research limitations/implications – The MIMIC statistics do not address a large part of the wholly illegal economy (of typically criminal nature) and, accordingly, it is not an absolute magnitude of the whole unofficial economy. However, it does not seem that other, alternative, methods of measuring the unofficial economy are better in individual terms. Practical implications – Current statistical research should lead to practical acceptance in the framework of need for developing better organizational & legal ways for multi-level governance within the European Union, leading to effective methods of counteracting – in particular intra-Union fraud. In addition, the presentation of a review of typology of the main theories and studies regarding the unofficial economy aspects relating to tax evasion constitutes a practical review of the pursued research areas. Social implications – Safeguarding the national economy as a whole, by seeking ways of reducing the scope of shadow economy. Originality/value – Both regarding presentation of the latest shadow economy estimates and typology of its main studies and theories.

scholarly journals The Use of Artificial Neural Networks to Analyze Greenhouse Gas and Air Pollutant Emissions from the Mining and Quarrying Sector in the European Union

Energies ◽  
2020 ◽  
Vol 13 (8) ◽  
pp. 1925 ◽  
Author(s):  
Jarosław Brodny ◽  
Magdalena Tutak
Keyword(s):  
Neural Networks ◽  
European Union ◽  
Greenhouse Gas ◽  
Value Added ◽  
Air Pollutant ◽  
Pollutant Emissions ◽  
Mining Activities ◽  
The European Union ◽  
Eu Countries ◽  
The Eu

The European Union (EU) is considered one of the most economically developed regions worldwide. It was driven by the mining industry for several decades. Despite certain changes in this area, a number of mineral and energy resources are still being mined in the EU. Nevertheless, mining activities are accompanied by many unfavorable phenomena, especially for the environment, such as greenhouse gas and air pollutant emissions. The great diversity of the EU countries in terms of the size of the “mining and quarrying” sector means that both the volume and structure of these emissions in individual countries varies. In order to assess the current state of affairs, research was conducted to look at the structure and volume of these emissions in individual EU countries. The aim of the study was to divide these countries into homogenous groups by structure and volume of studied emissions. In order to reflect both the specificity and diversity of the EU countries, this division was based on the seven most important gases (CO2, CH4, N2O, NH3, NMVOC, CO, NOx) and two types of particulate matter (PM 2.5, PM 10) emitted into the atmosphere from the sector in question. The volume of studied emissions was also compared to the number of inhabitants of each EU country and the gross value added (GVA) by the mining and quarrying sector. This approach enabled a new and broader view on the issue of gas and air pollutant emissions associated with mining activities. The artificial Kohonen’s neural networks were used for the analysis. The developed method, the analyses and the results constitute a new approach to studying such emissions in the EU. Research that looks only at the emission of harmful substances into the environment in relation to their absolute values fail to fully reflect the complexity of this problem in individual EU countries. The presented approach and the results should broaden the knowledge in the field of harmful substance emissions from the mining and quarrying sector, which should be utilized in the process of implementing the new European climate strategy referred to as “The European Green Deal”.

OPPORTUNITIES FOR ASSESSING THE DYNAMICS AND THE COHESION PROCESS IN THE CONTEXT OF THE EUROPEAN PILLAR OF SOCIAL RIGHTS

2020 ◽  
pp. 677-693
Author(s):  
Margarita SHOPOVA ◽  
Tihomir VARBANOV ◽  
Evgeni OVCHINNIKOV
Keyword(s):  
Time Series ◽  
Cluster Analysis ◽  
Convergence Analysis ◽  
Social Cohesion ◽  
Information Provision ◽  
Social Rights ◽  
Preliminary Assessment ◽  
The Social ◽  
Statistical Survey ◽  
The Eu

The article clarifies the essence of the indicators that characterise the principles on which the European Pillar of Social Rights is built, and the information provision of their statistical survey is presented. Official statistics published by Eurostat are used. The objective internal regularities of the time series for Bulgaria for the period 2005-2018 are established by using the autodetermination coefficient, while the viability of constructing univariate models for forecasting purposes is assessed. A cluster analysis has been applied for 2010 and 2018, as a result of which homogenous groups of EU countries have been established and the factors most significant for their formation have been identified. The survey is a preliminary assessment of both the dynamics of the indicators for Bulgaria and the social cohesion in the EU. The derived results can serve as information and analytical bases both for identifying appropriate methods for convergence analysis and for revealing the possibilities of cluster analysis for its evaluation.

MANAGEMENT ACCOUNTING INFORMATION SYSTEM AS A COMPONENT OF THE GLOBAL BUSINESS SPACE: THE EXPERIENCE OF EASTERN EUROPEAN COUNTRIES

2019 ◽  
Vol 4 (3) ◽  
pp. 57-66
Author(s):  
Olena POTYSHNYAK ◽  
Anatoly LITVINOV ◽  
Valerii DANYLENKO
Keyword(s):  
Cluster Analysis ◽  
Information System ◽  
Eastern Europe ◽  
Management Accounting ◽  
Accounting Information ◽  
Financial Information ◽  
Total Quality ◽  
Accounting Information System ◽  
Eu Countries ◽  
The Eu

The article explores the representation of managers regarding the management accounting information system at enterprises operating in Eastern Europe. The starting point was that accounting practices have the same tendency in most countries. The nature of the discrepancy in the interpretation of data obtained through the operation of this system between the "providers" of this data and the main users is studied. The factors that determine the subjectivity of the attitude to the initial data of the M.A.I.S. are analyzed. Emphasis is placed on analyzing the perception of IMI among Hungarian, Romanian and Ukrainian managers. In order to present the results, the authors applied the elements of the D&M information system success model, the concept of perception influencing the assessment of the MIS, and the findings of similar studies in the EU countries concerned. To achieve the main goal of the study, the collection of necessary data was carried out in the form of an online questionnaire of a target group of workers at Ukrainian companies, which, in turn, operate in various regions, various sectors of the national economy, have different sources of financing and the amount of capital as a whole. In order to cover a sufficient amount of information provided in the work, the authors used the results of a similar study conducted by Romanian scientists in the EU countries represented. The results of the survey revealed a shift in the emphasis of demand for information in financial reports among representatives of management personnel towards traditional financial accounting. The wording of these conclusions is due to a pre-conducted cluster analysis of grouped data regarding M.A.I.S. users by factors that form their particular relationship to this system. An analysis of the perception of selected types of information has made it possible to identify those managers who use traditional, financial information and those who use more qualitative information for management processes. It should be noted that non-financial information is more useful in a dynamic environment or for companies implementing innovative concepts such as Just in Time and Total Quality Management. Keywords: management accounting, information system, management, cluster analysis, Eastern Europe.

scholarly journals Różnice w wydajności pracy między grupami państw UE w rolnictwie na podstawie Rachunków Ekonomicznych dla Rolnictwa (RER)

2018 ◽  
Vol 18(33) (2) ◽  
pp. 105-116
Author(s):  
Joanna Jaroszewska ◽  
Włodzimierz Rembisz
Keyword(s):  
Analytical Approach ◽  
Negative Impact ◽  
Labour Productivity ◽  
Value Added ◽  
Eu Countries ◽  
Gross Value Added ◽  
Labour Input ◽  
Direct Payments ◽  
The Eu

The differences of the level of labour productivity in EU countries puts at a disadvantage countries adopted into the EU after 2004 (EU-13). A derived analytical approach to this problem has been illustrated empirically. The labour productivity analysed is presented as gross value added per person employed. The Economic Accounts for Agriculture and the Agricultural Labour Input were used for the study. The research shows that the large differences of labour productivity between groups of countries is still maintained. However, it is gradually decreasing. A negative impact of direct payments on this process was also found.

scholarly journals The impact of digital transformation on European countries: insights from a comparative analysis

Equilibrium ◽  
2021 ◽  
Vol 16 (2) ◽  
pp. 325-355
Author(s):  
Agnieszka Małkowska ◽  
Maria Urbaniec ◽  
Małgorzata Kosała
Keyword(s):  
Cluster Analysis ◽  
Comparative Analysis ◽  
Technological Development ◽  
Industrial Relations ◽  
Value Added ◽  
Digital Transformation ◽  
European Countries ◽  
Three Dimensions ◽  
Eu Countries ◽  
The Impact

Research background: In the era of the digital revolution, the Internet, automation and robotisation, new industrial relations and dynamic interactions among different stakeholders are giving rise to new opportunities and challenges. The changes associated with the enforcement of the ?Industry 4.0? concept require adaptation to these developments at different levels of the economy and society in order to support digital transformation. Purpose of the article: The aim of this paper is to measure and assess the impact of digital transformation on European countries (EU). The comparative analysis of technological development in EU countries includes three dimensions: the digitalisation of society (Society 4.0), the ability of the economy to face the challenges of technological development (Economy 4.0), as well as the exploitation of ICT in companies (Companies 4.0). Methods: The empirical section of the article was built on a two-stage analytical approach: (a) cluster analysis methods to assess differences and similarities between EU countries (Hierarchical Cluster and K-Means Cluster) and (b) the multi-criteria decision-making method (TOPSIS) to rank countries according to the adopted evaluation criteria. For the purposes of this analysis, data from the Eurostat database have been applied. Findings & value added: The results of this analysis demonstrate the impact of technological transformation on the economy and society in EU countries grouped according to a similar level of development, such as countries with high, medium and low performance. This has contributed to indicating the cohesion in technological development achieved by each country group and to recognising the digitalisation gap between EU Member States. The novelty of this study consists in applying the multi-stage, multi-criteria analysis based on cluster analysis and the TOPSIS method, as well as the comparative analysis of the impact of technological developments on the societies and economies of EU countries. This paper extends similar studies by focusing on the application of a broad range of indicators regarding a holistic perspective including three dimensions: societies, economies and companies. The results provide valuable insights into evaluating the technological progress in European countries.

scholarly journals Multidimensional comparative analysis of the competitive capacity of the European Union countries and geographical regions

2017 ◽  
Vol 8 (4) ◽  
pp. 487-504 ◽  
Author(s):  
Katarzyna Cheba ◽  
Katarzyna Szopik-Depczyńska
Keyword(s):  
European Union ◽  
Comparative Analysis ◽  
International Comparisons ◽  
Value Added ◽  
Basic Question ◽  
The European Union ◽  
Eu Countries ◽  
Geographical Regions ◽  
European Union Countries ◽  
The Eu

Research background: The basic question we ask is whether is it possible to talk in today’s globalizing world about the uniform of the competitiveness of the economies? Posing such questions is particularly important in the case of political and economic structures such as the European Union. The competitiveness of the economies is now one of the most frequently discussed topics. In this work, due to the context of the conducted research (international comparisons of the EU countries’ economies) the competitiveness of international economies will be considered in terms of international competitive capacity. In addition to the problems associated with defining this concept, there are also important dilemmas concerned with the measurement of the competitiveness. In the performed comparative analyses of European economies the research results presented within reports of „Global Competitiveness Index” will be used. Purpose of the article: The main purpose of the paper is to conduct a multidimensional comparative analysis of the competitive capacity of the European Union countries and geo-graphical regions of Europe. Methods: In the paper, to study the spatial differentiation of the EU countries and geograph-ical regions of Europe in the context of their competitive capacity, the taxonomic measure of development based on median vector Weber was used. Findings & Value added: As a result, the classification and the typological groups of EU countries and geographical regions of Europe calculated on the basis of the features describing their competitive capacity arises. The value added of these research is the analysis of competitive capacity conducted not only for EU countries, but also for geographical regions of Europe. In the paper, the verification of criteria using by World Economic Forum to assess the competitive capacity of EU economies was also conducted. In this area of the research, because of high level of correlation, many features from initial database were deleted.

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