Suchergebnisse

The tax burden on wages, profits, property, and goods or services has a serious impact on cross-country competiveness, something that, in turn, impinges strongly on the actual economy of common markets such as the European Union (EU). While the mobility of productive factors is directly related with country tax-regime differences, government budget funding from tax revenues and rates are the main fiscal policy tools. This article analyzes the trends, similarities and differences between the tax regimes of European Monetary Union (EMU) for the period from1995 to 2019. The methodologies we employ include time series analysis, regression analysis and multivariate cluster analysis. The data are mainly collected from the OECD database and tax revenue departments at country level. We argue that there are significant differences among the tax regimes of EU countries and that no policy has been implemented to ensure tax homogeneity across the EU, nor is there any likelihood of such. The anarchy in fiscal policy is an obstacle for the European Integration. Budget deficits have an impact on taxation and countries, invariably, manage the recent debt crisis by selecting different taxes as fiscal policy tools. Our article presents the differences between tax regimes of EMU countries and shows that the level of economic growth affects the structure of taxes at work and alters the performance of different types of taxes; is also wishes to explain the factors that differentiate tax regimes by using multi dimensional criteria and variance analysis. Our work contributes to the debate toward a common tax regime between EU countries and our analysis is concentrated on this. ; peer-reviewed

This paper examines economic and Information and Communication Technology (ICT) development influence on recently increasing Internet purchases by individuals for European Union member states. After a growing trend for Internet purchases in EU27 was noticed, all possible regression analysis was applied using nine independent variables in 2011. Finally, two linear regression models were studied in detail. Conducted simple linear regression analysis confirmed the research hypothesis that the Internet purchases in analysed EU countries is positively correlated with statistically significant variable Gross Domestic Product per capita (GDPpc). Also, analysed multiple linear regression model with four regressors, showing ICT development level, indicates that ICT development is crucial for explaining the Internet purchases by individuals, confirming the research hypothesis.

The purpose of the article was to study the experience of self-governance of lawyers in the countries of the European Union EU. On the basis of this material recommendations aimed at improving the advocacy system are provided. Achieving the set goal involved the resolution of the following tasks: a) to reveal the mechanism of functioning of the system of self-government of lawyers in the EU countries and identify its universal features, and; b) to determine the main models of the system of self-government of lawyers in the EU countries. The scope of the study was constituted by public rules, regulated by law, arising in the provision of legal services in the application of the legal profession and the implementation by representatives of its bodies of the right to self-government. The methodological basis of the study consists of general and specific research methods. It is concluded that, the manifestation of the principle of independence of the legal profession and the guarantee of full functioning of the self-governing bodies of bar associations in the EU countries consists in ensuring the freedom of their activities within the legality and its implementation in practice.

Triptans are presently a milestone in the treatment of migraine patients. Because of their effectiveness and safety, they have radically improved migraine treatment but their use has meant a substantial increase in spending for medicines. We thus compared retail prices of triptans in eight European Union member states to establish the existence and the amount of price differentials. We found wide price differentials between countries (from 83% to 140%) and within countries, where they attained 191% in Belgium. The least and most expensive products differed from country to country. These differentials mean that the most cost-effective triptans differ from country to country and this can be an important source of variation in the treatment of migraineurs. A better-harmonised European system of pricing could limit these unethical variations.

The purpose of the paper is to divide the European Union countries into groups of most similar distributions of farm size. As a measure of the degree of similarity of distributions D statistic was used, which is the maximum absolute value of the difference between two cumulative distribution functions. On the basis of the value of the D statistic calculated for each of the pairs of distributions the countries were divided into five relatively uniform classes. This division resulted in the creation of one single-element group, one two-elements group, one four-elements group and two ten-elements groups.

Treatment success measured by treatment outcome monitoring (TOM) is a key programmatic output of tuberculosis (TB) control programmes. We performed a systematic literature review on national-level TOM in the 30 European Union (EU)/European Economic Areas (EEA) countries to summarise methods used to collect and report data on TOM.

The contributions of forests to the well-being of humankind are extraordinarily vast and far-reaching. They are an important element in mitigating climate change. The aim of the paper is to determine the influence of particular factors on the diversity of the European Union countries in terms of the amount of wood forest resources compared with the country size. Two factors affecting the variable have been analysed in the paper: 1) the growing stock per 1 hectare of forest area and 2) the quotient of the forest area and the land area without inland water. Those two independent variables are directly proportional to the dependent variable, thus the higher the growing stock density and the higher the forest cover, the bigger the amount of wood forest resources of the analysed country. The causal analysis allowed to answer the question how the two factors affect the variable considered in the twenty eight countries, namely, what the direction and the strength of their influence are. The logarithmic method was used to carry out the causal analysis. The average results obtained for the entire European Union were compared with those received for each country separately and, on this basis, final conclusions were drawn. Data for 2005, 2010 and 2015 have been used for all needed calculations.