Система податкового регулювання в умовах трансформаційної економіки
The article is aimed at substantiating the directions of development of the tax regulation system for the medium term, taking into account the peculiarities of the transformational economy. The article analyzes the tax burden in the countries of the sample of Central and Eastern Europe for the period 2006-2019. A higher level of tax burden than in Ukraine is recorded for Slovenia and Hungary. The rating and indicators of Central and Eastern European countries in the Paying Taxes 2020 rating are studied. The expediency and measures to improve Ukraine’s position in the above mentioned rating are substantiated, in particular in terms of reducing the time costs of paying taxes and filling in tax reports. The possibilities of increasing the effectiveness of the tax regulation system in terms of optimizing tax expenditures are estimated. For countries with a transformational economy, it is advisable to use a proportional scale of taxation, because its differentiation increases the cost of administration and creates additional opportunities for manipulation and tax avoidance by certain payers. The need for tax incentives for research and innovation activities in the context of transformational economy is substantiated. In order to ensure sustainable economic growth, directions for increasing the level of socio-economic development of territories and increasing the fiscal capacity of local budgets are proposed.
- Research Article
4
- 10.30525/2256-0742/2020-6-3-10-18
- Aug 5, 2020
- Baltic Journal of Economic Studies
FISHERIES DEVELOPMENT AND THE FORMATION OF THE FISH PRODUCTS MARKET IN UKRAINE AND IN THE CENTRAL AND EASTERN EUROPEAN COUNTRIES
- Research Article
15
- 10.1108/ijchm-04-2018-0284
- Jul 10, 2019
- International Journal of Contemporary Hospitality Management
PurposeThis paper aims to assess how a hotel geographical location in different parts of Central and Eastern Europe influences the complexity of perception of pro-environmental behavior.Design/methodology/approachTo find out, whether hotel location in a specific country influences the complexity of environmental practices, this study used two closely connected multivariate statistical techniques analyzing gradients: principal components analysis and partial redundancy analysis. The research comprises data collection from seven countries in Central and Eastern Europe. In all, 25 randomly selected hotels (based on star rating) from various countries were approached to complete a questionnaire. Environmental practices were studied based on motivations, perception of barriers, perception of support from different levels of public sector, will of managers to promote pro-environmental measures based on sufficient funding, perception of legislation and perception of various other important factors.FindingsThe study reveals significant differences between hotels in Central Europe and Eastern Europe in the perception of the complexity in implementation of the environmental practices by hotel managers. The character of the present study, however, needs to address the identification of particular aspects that are relevant to the geographical differences among the studied countries.Research limitations/implicationsResearch was limited to a selection of Central and Eastern European (CEE) countries. There is still probability that managers in hotels from Poland and Croatia could possess different preferences. Other limitation of this study is that only special part of hotels were asked – hotels certified by star grading, out of our scope remained other hotels. It is also known that important factor is precise location of hotel within country – hotels in established tourism destination behave other way that those outside recreational areas. These factors deserve further study within this topic. There are many aspects of sustainability and environmental protection regarding hotel industry. As we have found in our principal correspondence analysis, different environmental measures were different location in biplot – some were affected by country, the other by star grading and affiliation to hotel chain. The complexity deserves to be studied in depth.Practical implicationsThe importance lies first in the identification of the aspects that are governed by geographical differences among the countries studied. These aspects are the initiatives and support from the government and the local governments, which counteract the perception that there is a lack of financial resources and the return on investments is slow. So, based on the data, which included information from various types of hotels from seven CEE countries, the activities of national and local authorities were identified to be the main differentiating variable. The support of the environment-friendly conduct of business in the hotel industry is appreciated by hotel managers from Central Europe. On the other hand, hotel managers from Eastern Europe do not feel any significant support from either national or other public institutions. The second factor of differentiation is represented by the perception of the lack of funds. Hotel managers from Eastern Europe feel strongly about funds limitation. The coherence of both those factors is obvious in the results, as they show the same direction but opposite orientation. It has already been discussed above. When looking at the results, the authors find the perception of availability of funds to be a fundamental difference between hotel management in Central Europe and in Eastern Europe. The lack of funds is perceived more intensively in Eastern Europe than in Central Europe, particularly because of a stronger awareness of direct or indirect support for such activities by national and other public institutions in Central Europe.Social implicationsThe differentiation of the aspects mentioned above comes from the social and culture policies, company policies and business cultures between these two sub-realms. Pro-environmental actions are apparently promoted less publicly in Eastern European countries than in Central European countries. The reaction to the trend for demand of greener hotels is stronger in the West, and its hotels are more likely to have legislation requirements and public support as an incentive to adopt pro-environmental measures in their business operations.Originality/valueThe study is based on data obtained from seven countries. The results revealed a problem of the macro-environmental influence on hotels’ potential to implement environmentally sustainable approaches and procedures throughout the industry.
- Book Chapter
1
- 10.1007/978-3-319-42205-3_1
- Jan 1, 2017
This chapter characterizes the contemporary role of the Eastern and Central European countries in the international tourism and as the source of the tourist movement and the income and expenditure balance in the foreign tourism. Among the Central and Eastern European countries, there are 20 former socialist countries. Some of them came into existence as a result of the Soviet Union, Yugoslavia and Czechoslovakia disintegration. Their total surface adds up to 64% of the Europe area. Tourist potential of the Central and Eastern European countries is significant, expressed by, among the others, a high number of national parks, natural and cultural UNESCO heritage objects and by the capacity of the accommodation units (2014, 2.7 million of beds). The size of the international incoming tourism is illustrated with data for 2005 and 2013 concerning the number of foreign visitors (280 million and 308 million), foreign tourists (280 million and 99 million of people) with overnight stays (95 million and 103 million) and financial income arising from attending them (34 billion euro and 85 billion dollars). Outbound tourism of Central and Eastern Europe inhabitants in 2005 and 2013 amounted to 129 billion and 124 billion of departures and expenditures of 31 billion euro and 99 billion euro. The financial balance taking into account the income from attending international tourism as well as the inhabitants’ own expenditures spent for outbound departures amounted to +3 billion euro in 2003 and –14 billion dollars in 2013.
- Research Article
22
- 10.3109/03014460.2013.856473
- Apr 4, 2014
- Annals of Human Biology
Objective: Significant political changes—accompanied by economic changes and social restratification—occurred in Eastern and Central European countries in the 1990s. The main purposes of this study were to assess how prevalence of overweight and obese children changed in Hungary during this transitional period; and to compare the prevalence data of childhood overweight in Central and Eastern European countries, where a similar political and socioeconomic environment existed before the transition and similar changes occurred during the transitional period.Subjects and methods: Representative samples from the first (1983–1986) and second (2003–2006) Hungarian growth studies were used to assess the prevalence of childhood overweight and obesity in Hungary. The most frequently used indicators of social welfare were used to estimate economic and health status as well as nutritional supply in the transition countries, while data on prevalence of childhood overweight in the studied countries were collected by a search of epidemiological surveys from the region.Results and conclusion: Frequency of overweight and obese children in Hungary increased between the 1980s and the beginning of the 2000s. Prevalence of childhood overweight was very similar in those Central and Eastern European countries where economic, nutritional or health indicators of general welfare were at a similar level.
- Research Article
25
- 10.1016/j.lungcan.2006.12.011
- Jan 30, 2007
- Lung Cancer
Resources and management strategies for the use of radiotherapy in the treatment of lung cancer in Central and Eastern European countries: Results of an International Atomic Energy Agency (IAEA) survey
- Research Article
22
- 10.1016/j.ecosys.2009.12.002
- Mar 10, 2010
- Economic Systems
Inter- and intra-industry linkages as a determinant of FDI in Central and Eastern Europe
- Research Article
10
- 10.17305/bjbms.2012.2500
- May 20, 2012
- Bosnian Journal of Basic Medical Sciences
The 1691G>A FV variant has been described as a common genetic risk factor in venous thromboembolism. The purpose of this study was to provide a further frequency value for 1691G>A FV in Poland and to collate summary data from Central (Poland, Czech, Slovakia), Eastern (Russia, Belarus, Ukraine) and South-Eastern (Slovenia, Croatia, Bosnia and Herzegovina, Serbia, Montenegro, Macedonia, Bulgaria) European countries. For this purpose in 2007 the 1691G>A FV variant was analyzed by polymerase chain reaction-restriction fragment length polymorphism from DNA collected in 2005-2006. We studied 650 subjects: 400 newborns and 250 older individuals (mean age 46.1 y) from Poland and compared results with reports from other countries, as well as with the frequency trend of 845G>A HFE across South-Eastern European countries using centroid cities. From our 1691G>A FV study we identified 626 GG homozygotes, 23 GA heterozygotes, and 1 AA homozygote (n = 650), giving an A allele frequency of 1.9%, and a summed frequency value for Poland of 2.0% (n = 1588); the frequency in Central European countries was 3.9% (n = 4559), mostly due to the high value in the Czech Republic: 5.1% (n = 2819); the South-Eastern European countries had 2.5% (n = 2410). Among the Eastern European countries the 1691G>A FV allele frequency was 1.9% (n=791), between the South-Eastern and Eastern European countries there was no significant difference (p=0.17). We confirm that the 1691G>A FV allele frequency in Poland, as well as other countries compared, is significantly lower than that in Czech.
- Research Article
8
- 10.3176/tr.2011.1.04
- Jan 1, 2011
- Trames. Journal of the Humanities and Social Sciences
1. Introduction After the restoration of independence Estonia chose, compared to the other Central and Eastern European countries the most liberal way of development (Knell and Srholec 2007, Holmes et al. 2008). The latter was chosen for rebuilding the state as a whole, as well as designing the new media landscape. If to benchmark Estonian outcome with other Baltic states, new democracies in Central and Eastern European countries and 'old' Western European states, the question arises--are Estonia, Latvia and Lithuania with low daily viewing numbers of PSB on media landscapes far ahead of the rest of Europe, or are these countries so badly falling behind that (Western) European standards can never be achieved? This research shows that a country's economic development (valued as Gross Domestic Product) is one characteristic which has a strong correlation with PSB performance in the past and most probably also in the future. When analyzing the development of the public service broadcasting, according to the concepts of Blumler and Gurevitch (1995), the main characteristic of Baltic broadcasting landscape can be presented: media policy bias towards economic welfare of commercial broadcasters, whereas the public service interests are secondary. The implementation of the European Union media regulation and the economic situation of television stations, conditioned by the size of the Estonian television market, led to the enforcement of the legislation which was economically advantageous and protectionist towards commercial TV-stations owned by international corporations. As a result, profit for private television companies was guaranteed but, at the same time, the value of the offered contents diminished. From the end of the 1980s, Eastern and Central European countries had the noble aim of changing from the communist regime towards free democratic welfare states. Among important aspects of development were changes in media systems. In transition states, commercial broadcasters were founded, state-owned print media was mainly privatized, state radio and television companies were turned into public service broadcasters. It has been challenging to reform vast communist party propaganda machines into efficient public service media. The European Union legislation had major impact on this process (Harcourt 2003, 2005, Jakubowicz 2003, 2004a, 2007a, 2008a, Joesaar 2005). 'Europeanization', as defined by Jakubowicz (2009), took place. Even when the Pan-European media policy aims--preserving cultural diversity and safeguarding media pluralism--were common, the ways chosen by countries and the achieved results vary a lot (Jakubowicz 2007a, 2007b, 2009, Ognyanova 2009, Richter 2009, Svendsen 2002, Wyka 2009). EU media policy is grounded on common market ideology. The former Television Without Frontiers Directive (TVWF), now the Audiovisual Media Services Directive (AVMSD), does not take into account country-specific circumstances such as size of the national (and media) market, economic conditions, cultural and historical specific context. However, these are important factors which have a strong influence on media development and performance. Implementation of the same EU legal framework in different circumstances gives in different member states different results. The size of the market determines available resources. In smaller member states there are fewer resources available for national channels compared to niche channels of large states (Doyle 2002). In the first place, commercial broadcasters focus on broadcasting main stream programming. If a market is big enough for profitable business, and resources are available, the launch of niche channels will follow. Due to the market limitations, it is unprofitable to launch niche channels on smaller markets. The diversity of programming offered will be lower in smaller states than on large markets. Therefore PSB on a smaller market is even more responsible for delivering diversity programming and for high-quality information. …
- Book Chapter
- 10.1163/9789004257467_011
- Jan 1, 2013
The Central and Eastern European countries' developments regarding the use and spread of Latin differ so widely that they seem to be on different planets. In the north, Poland was an important country for Latin literature. Neo-Latin literature enjoyed considerable longevity, from the second half of the fifteenth century until deep into the seventeenth. Most of the Polish dramas in Latin were written by Jesuits. All plays were meant for performance, with the possible exception of the humanist plays by Simon Simonides and Joannes Joncre. Stender-Petersen and Winniczuk both discerned several dramatic subgenres, viz. historical, moral, hagiographical and demonic drama. One thing all the countries have in common is that Latin drama was an international and pan-European genre that, along with students and other humanists, crossed borders, from Western to Central and Eastern Europe (and vice versa) as well. Keywords: Central European country; demonic drama; Eastern European country; hagiographical drama; Latin drama; Neo-Latin literature; Polish dramas
- Research Article
- 10.33119/kkessip.2012.2.4
- Dec 3, 2012
- Kwartalnik Kolegium Ekonomiczno-Społecznego. Studia i Prace
The article contains an analysis of the budget deficit variability and public debt variation in the EU in 2010. Comparing the scale and economic determinants of changes in the state budget deficit and public debt in 2010 in the Central and Eastern European EU member states and in other EU countries we reach the following conclusions: 1) The average scale of the improvement of the economic result of the state budget as % of GDP was higher in the Central and Eastern Europe countries comparing to other EU member states. In the first group of countries, economic results improved on average by 1.1 percentage points, and in the other by 0.75 percentage points. 2) In most Central and Eastern European countries, as well as in most other EU countries the decline in budgetary expenditure, expressed in% of GDP was the only or major determinant of the reduction of the economic deficit of the state budget as % of GDP. Reduction of public spending in GDP was in turn the result of reducing the fiscal growth of nominal spending. In the Central and Eastern European countries in 2010, the nominal budget spending, decreased on average by 0.4%, while in 2009 increased on average by 16.1%. 3) In the rest of the EU average increase in public debt as % of GDP was higher than the average increase in public debt in the countries of Central and Eastern Europe. For the rest of the EU member states, public debt at the end of 2010 as % of GDP was by 4.65 percentage points higher than at the end of 2009, and for the Central and Eastern European countries by 4.14 percentage points higher. At the end of 2010 Central and Eastern European countries had significantly lower average level of public debt as % of GDP in comparison with other EU members states (38.9% of GDP and 74.8% of GDP). In most other EU countries there is virtually no limit for increasing the public debt, therefore there is no limit for a high budget deficit. Among Central and Eastern European EU member states only Hungary are in similar situation while Poland is close by. Therefore, most other EU countries and some countries of Central and Eastern Europe must immediately substantially reduce the scale of the economic deficit of the state budget. Countries where public debt is relatively low should not delay further restrictions of the state budget deficit as later on they will have to make this reduction under pressure of time. Above else, high economic deficit negatively impacts the economy, including economic growth. If EU member states fail to implement quickly the low economic state budget defi cit policy, they will plunge into economic recession that will last for many years.
- Research Article
- 10.15678/pg.2022.61.3.05
- Apr 29, 2024
- Journal of Public Governance
Objectives: This paper summarises the findings of a report by Acedański et al. (2023) that focuses on the relationship between science and economic growth. The report was commissioned by the Conference of Rectors of Economic Universities (KRUE) and prepared by researchers from five public economic universities in Poland. The authors of the report and the KRUE aim to share their message with a wide audience that includes policymakers, academic experts, and students. Additionally, the article analyses the impact of research and higher education spending on convergence processes in Central and Eastern European countries. Research Design & Methods: The study examined different indicators, including government expenditure on basic research, higher education, and research and development. We utilised SURE models and observed that there was notable diversity in the convergence processes among the analysed countries. Additionally, we found a correlation between research spending and the rate of catching up. However, it is important to note that this relationship is not universal and varies across countries, even those within the same region. Findings: Acedański et al. (2023) report quantifies the relationship between science, higher education, GDP, and economic development in Poland. The report states that science and higher education sectors positively impact local economies, and individuals with higher education contribute the most to human capital resources in the economy, leading to GDP growth. However, Poland has a funding gap in research and science compared to highly developed countries as well as many Central and Eastern European countries. The report suggests that investment in a country’s education and higher education system is essential for generating developmental impulses and supporting its economy. Implications / Recommendations: The impact of scientific activity depends heavily on funding, especially through higher education institutions. In Poland, the salaries of academic teachers have decreased compared to other professions, and their position in the wage distribution is the worst it has been in the past two decades. Investing in a country’s education and higher education system is essential to support the economy. Acedański et al. (2023) suggest that a 0.1 percentage point increase in research and development expenditure, as a percentage of GDP, can lead to a 0.8 to 1.3 percentage point increase in GDP growth. However, the conclusion was based on panel data from EU countries, and the impact of scientific research on GDP may differ when analysing Central and Eastern European (CEE) countries. In this paper, we also present an extended analysis of the impact of science and education on economic growth through the lens of convergence processes. We show that the relationship above is not straightforward and represents substantial variability across countries, even those of the same region. Contribution / Value Added: Firstly, the report by Acedański et al. (2023) emphasises the importance of the science and higher education sector for economic growth. Their empirical research helps quantify the relationship between science, higher education, GDP, and economic development, offering a deeper understanding of this connection. The report complements previously published analyses and research on the topic. Secondly, our regional research shows that the convergence processes vary greatly among the analysed countries. The inclusion of spending on science, research, or higher education in the convergence equations has a varied impact on the assessment of the pace of the catching-up processes in the CEE region.
- Book Chapter
1
- 10.4324/9781003286202-107
- Jun 8, 2022
On April 26, 2012, Wen Jiabao, then Premier of the State Council of China, met in Warsaw, Poland, with the leaders of 16 Central and Eastern European countries (CEEC), and the China–CEEC cooperation was formally established. The China–CEEC Cooperation Secretariat was established in September 2012 and is located at the Ministry of Foreign Affairs of China. As a coordination agency to advance cooperation, the Central and Eastern European countries appointed national coordinators to coordinate with the Secretariat. The 16 Central and Eastern European countries include Albania, Bosnia and Herzegovina, Bulgaria, Croatia, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Montenegro, North Macedonia, Poland, Romania, Serbia, Slovakia, and Slovenia. In 2019, Greece officially joined, becoming the 17th participant of the Central and Eastern Europe cooperation. On November 26, 2013, the second China–CEEC Leaders’ Meeting was held in Bucharest, Romania. Premier Li Keqiang and the leaders of 16 Central and Eastern European countries jointly released the “Bucharest Guidelines for Cooperation between China and Central and Eastern European Countries”, which made it clear that the Meeting of Heads of Government of China and Central and Eastern European countries will be held every year, and the National Coordinators’ Meeting will be held twice a year.
- Book Chapter
3
- 10.4324/9781003092063-7
- Dec 28, 2020
This chapter focuses on Central and Eastern European (CEE) countries and the relationship between their economic performance and air transport markets. In 2004, all seven investigated Central and Eastern European countries, together with Slovenia, Malta, and Cyprus, joined the European Union and entered the single aviation market. However, compared with the developed economies of Western European regions, Central and Eastern European countries still lag behind them in terms of the level of GDP per capita. The transformation of CEE economies from centrally managed to market-driven, initiated at the end of the 20th century, led to gradual changes in air transport markets at the beginning of this process. Air transport liberalisation accelerated the transformation and integration processes of CEE countries, not only in the field of air transport markets, but also through the development of whole economies. The relationships between economic development and the air transport market have been the subject of many studies.
- Book Chapter
19
- 10.1007/978-0-585-31346-7_2
- Aug 7, 2000
Recent episodes of currency crisis have been associated with large, growing, and eventually unsustainable current-account imbalances. The Mexican peso crisis of 1994 and the 1997 currency turmoil in a number of Asian countries (in particular Thailand, Malaysia, and the Philippines) appear to have been partly triggered by unsustainable current-account imbalances. Following the Mexican peso crisis of 1994, the IMF devised a warning mechanism aimed at an early recognition of potentially unsustainable current-account imbalances. In this regard, a large number of Eastern and Central European countries in transition were experiencing large and growing current-account imbalances in the 1996 to 1997 period. Deficits in excess of 5 percent of GDP (an in many cases closer to 10 percent of GDP) were observed in Croatia, the Czech Republic, the Slovak Republic, Poland, Estonia, Latvia, Lithuania, and Moldova. Moreover, similar to the crisis episodes in Mexico and East Asia, a number of Central and Eastern European countries had weak financial systems, had adopted in the 1990s semifixed exchange-rate regimes aimed at controlling inflation and were experiencing significant real appreciation of their currencies. As a combination of fixed-rate regimes, real appreciation, current-account worsening, short-term foreign debt accumulation, and weak financial systems had contributed to the earlier currency crises in Mexico and Southeast Asia, it is important to study whether the current-account imbalances in Central and Eastern Europe would be sustainable or whether there are significant risks that currency crises would also occur in the transition economies.
- Research Article
3
- 10.35854/1998-1627-2020-5-464-478
- Jul 21, 2020
- Economics and Management
The presented study analyzes the specific features of economic cooperation of Russia and China with the countries of Central and Eastern Europe (CEE). In recent years, China has begun to actively cooperate with the former socialist republics of Central and Eastern Europe, offering them new institutional projects, such as the Belt and Road and 16+1 initiatives. At the same time, the CEE region has been distancing itself from Russia — it's once main economic partner — for a number of political reasons. Russia needs to maintain its standing in the region of its traditional external interests. This makes the analysis of the specific features of China and Russia's strategies for cooperation with the CEE countries relevant and practical. Aim . The study aims to analyze the specific features of economic cooperation of the People's Republic of China (PRC) and Russia with the countries of Central and Eastern Europe, assess the efficiency of their cooperation, and examine the existing problems. Tasks . The authors determine historical and strategic prerequisites for the development of Russia and China's cooperation with the countries of Central and Eastern Europe; examine the institutional framework of interaction between the countries under study; assess the dynamics of changes in the volume and structure of Russia and China's trade with the CEE countries; analyze the dynamics, priority sectors, and regional structure of direct Chinese investment in the countries of Central and Eastern Europe; assess the problems in Russia and China's cooperation with the CEE countries and prospects for further development of their interaction. Methods . This study uses such research methods as verbal and statistical analysis, observation, synthesis, generalization, description, graphical modeling, and data classification. Results . Central and Eastern Europe currently occupies one of the leading positions in China's foreign policy. After a long period of stagnating economic cooperation, relations between China and the CEE countries have entered a new stage within the framework of established institutional formats. The 16+1 strategy has been proposed, and the CEE countries have been included in China's Belt and Road Initiative. The pattern of economic interaction between Russia and the countries of Central and Eastern Europe in 2005-2018 is cyclical. Political factors have a significant impact on Russia's cooperation with the CEE. Conclusions . The lack of diverse tools for economic cooperation between Russia and Central and Eastern Europe, combined with Russia's low investment opportunities, prevents this cooperation from fulfilling its potential. Russia needs new institutional formats of interaction with the countries in this region, similar to those introduced by China.
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