Reforma unii celnej

Author(s): Tadeusz Senda / Language(s): Polish Publication Year: 0

Purpose: The purpose of this study is to present the changes to the EU customs regulations adopted by the European Commission on May 17, 2023. Design/methodology/approach: Author describes the previous and existing customs codifications from 1992 and 2014. Afterwards, he analyses the reasons for undertaking work on the current reform of the customs union and underlines the work of project groups. Finally, the author presents the structure of the new Customs Code, indicating the most important proposed changes. Findings: The provisions reforming the customs union are a response to situations in recent years,such as Brexit, the pandemic, the increased number of tasks of customs authorities resulting from non-tariff regulations and the massive development of e-commerce. Moreover, they are to prepare the customs service for new challenges, including the centralisation of the most important IT systems and the creation of the EU Customs Agency. Additionally, these provisions are intended to ensure the implementation of the principle of acting as one.

Wiążące informacje jako instrumenty zarządzania ryzykiem celno-podatkowym

Author(s): Edyta Małecka-Ziembińska / Language(s): Polish Publication Year: 0

Purpose: The aim of the chapter is to present and evaluate some of the most important instruments for business to facilitate the submission of customs declarations and minimise the risk of violation, even unconscious, of the calculation elements in customs declarations. Design/methodology/approach: The chapter will first characterise and assess changes in the scope ofissuing binding information in Poland, effective from July 1, 2023. Then, the importance of binding customs information for the certainty and uniformity of application of both customs and tax law willbe presented. In the following, the binding customs information BTI and BOI that are already in forcewill be characterised, and the work on introducing the most difficult of these information—namely binding valuation information (BVI)—will be described.F indings: The simplification and unification of the rules for processing binding information is of a systemic nature. It contributes both to improving the efficiency of issuing such decisions and positively shapes the situation of taxpayers, which serves to deepen the principle of citizen’s trustin tax authorities and legal certainty. Binding valuation information is generally considered to bea more complex area than tariff classification and origin, which may explain the continued lack of such an instrument. Therefore, the progress of work on binding valuation information should be assessed positively. Its implementation will increase transparency and legal certainty and contributeto compliance and uniformity in customs valuation, to the benefit of economic operators, customs authorities and the financial interests of the EU and individual Member States.

Procedura celna 42 a oszustwa w zakresie VAT

Author(s): Agnieszka Krysztofiak,Dariusz Strugliński / Language(s): Polish Publication Year: 0

Purpose: The purpose of this chapter is to present basic information on customs procedure 42 and VAT fraud using this procedure. The rules of administrative assistance between EU Member States in the field of VAT aimed at combating fraud using customs procedure 42 were also identified and presented. Administrative assistance instruments such as VIES, Eurofisc network were characterised and compared. Finally, the challenges faced by the tax administrations of EU Member States in the combating fraud using customs procedure 42 were presented. Design/methodology/approach: To achieve the purpose, an analysis of legal acts was used, including in particular Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax as well as the documents published by the European Commission and the European Court of Auditors (ETO) and also Olaf, Europol and EPPO. Findings: Based on the analysis, it can be concluded that close cooperation between tax and customs administrations is of great importance for the efficiency of the tax authorities of all EU Member States. The exchange of information between Member States should mainly be based on joint analysis of information and cross-checks of customs and tax information. Such an innovative approach will enable full use of the anti-fraud tools available within the European Union and, consequently, will contribute to faster elimination of VAT fraud using customs procedure 42. Cooperation between countries using the tools described in this chapter is the most appropriate way to combat cross-border VAT fraud using customs procedure 42.

Устойчивост на веригите за доставка в контекста на европейската фармацевтична индустрия

Author(s): Valentin Marinov / Language(s): Bulgarian Publication Year: 0

The global pharmaceutical supply chains continue to suffer from delays in production processes, resource shortages, lack of capacity, etc., initially caused by the COVID-19 pandemic and additionally complicated afterwards by a number of political and economic issues. The purpose of this paper is to evaluate the level of adoption of sustainable supply chain models by the European pharmaceutical business. The research methods include induction, deduction and case studies. The results show that despite the challenges which the European pharmaceutical companies have faced, they successfully reach their sustainable development goals and as one of the spheres with highest levels of innovations, they are expected to be well prepared and less vulnerable in a case of future turbulent events.

Европейският съюз в световната икономика. Перспективи за развитие на ЕС в световните икономически и политически организации

Author(s): Valko Dzhankardashliyski / Language(s): Bulgarian Publication Year: 0

In the last 40 years, the world has gone through many dynamic economic processes. The division of the world into two opposing economic and military camps led to a definite change in the understanding of progress in the socialist form of economic development. The transition from one policy of governance to another gave prospects and freedom of choice to the new, young economies. The idea of the EC grew into the unification of the countries of continental Europe into one economic and political union in order to compete with the economies of countries such as the USA, China and various other economic and political unions. Participating in alliances is an old practice that, on a micro scale, has happened relatively easily until today. When we talk about the unification of several countries in order to gain some competitive advantages or advantages in the economy, diplomatic relations or the security of a common territory or border, the conditions for such a process of negotiations and agreements are complicated. Nowadays, the EU competes with the economies and political interests of the US, BRICS, SCO, with some EU countries participating in other alliances such as NATO (not participating but EU members, Austria, Ireland, Malta, Sweden), WTO and others. The report traces the development of the EU and its prospects for development in cooperation with various political and economic unions.

Инициативата „Три морета“ като отговор на икономическите и геополитическите предизвикателства

Author(s): Dilyana Dimitrova / Language(s): Bulgarian Publication Year: 0

The Three Seas Initiative is a political project, launched in 2016 by twelve European member states of the European Union, which share a close geographical location, historical and political development and face similar economic, political and social challenges. The article presents the concept, priorities and development of the Initiative, confirms the relevance of the agreed goals, as well as the contribution for development of the countries from Central and East Europe and the European Union in the fields of energy, infrastructure and digital inter-connectivity.

Балканското икономическо сътрудничество – фактор за евроинтеграция в региона

Author(s): Ashot Kazaryan / Language(s): Bulgarian Publication Year: 0

This report aims to show the prospects and the possible directions of economic cooperation of the Balkan countries, respectively, its positive impact on European integration- those processes in the region. Using data provided by the World Bank and the UN we will follow for the same period the state of the economies of the Balkan countries and factors influencing their development. IN the report does not include Turkey, as there are no data for its European part. The questions we will seek answers to are - whether there are good practices in these countries according to the examined indicators, whether the exchange of experience from regarding these practices can have a beneficial impact on prosperity in region and whether good cooperation with EU member states would contribute brought about the European integration of the other countries.

Europe – Between Culture and Institutions

Author(s): Veselin Vasilev,Todor Belenski / Language(s): English Publication Year: 0

The aim of the report is to stir up academic discussion on the current political determinants in the European Union. Set around the juxtaposition of the two classic texts on whether national economic growth is based on cultural or solely institutional factors – “Does culture affect economic outcomes?” by Guiso, Sapienza, Zingales and “Institutions as a fundamental cause of long-run growth” by Robinson, Acemoglu and Johnson, the report is using the strong polemics of both articles. The report additionally fits examples of national economies across the EU to test the frameworks of both articles and to initiate further discussion.

The Rapidly Growing Euroscepticism - A Result of the Internal Political Processes in the Member States of the European Union

Author(s): Todor Kondarev / Language(s): English Publication Year: 0

The report "The rapidly growing Euroscepticism - a result of the internal political processes in the member states of the European Union" presents the realities and challenges facing the European Union in recent years, namely one of them is the growing Euroscepticism towards the project for a united Europe. The European values that have been fundamental to the construction of the European project, uniting for more than several decades free, democratic and peace-loving countries, are being tested given the desire of more and more EU citizens to strengthen the influence of the national states represented in the European structures, and the institutions of the Union to have less and less influence over the decisions in the legislative process of the individual member states, giving the prerogative of national law over European laws. Euroscepticism even takes an extreme form with some European parties represented in the political system of the countries, agitating for their departure and disintegration of the Community. The scientific report also presents and analyzes in detail the reasons and factors influencing public opinion in the EU, which led to the alienation of people from the political system of the Union, strengthening the desire for national separatism from the European institutional structures. Euroscepticism is becoming increasingly influential, both in the member states that laid the foundation for the creation of the EU after the end of the Second World War, and in the more recently joined former totalitarian states that have been democracies since 1989, a period associated with the end of the Cold War.

Analysis of Production Structure of the Gross Added Value of the CEE and Eurozone Countries

Author(s): Silvia Gospodinova / Language(s): English Publication Year: 0

In the report, the analysis was carried out through a set of indicators that characterize the economic condition and convergence of the CEE countries with the Eurozone. The study covers the period from 2000 to 2022, using official statistical data from Eurostat. The indicators used in the study have been selected on the basis of their importance for the socio-economic development of each country and the EU, and to ensure that the information on this indicators is as complete as possible, i.e. that there are no gaps in some national statistical series.

Impact Assessment of the European Union Budget Expenditure on Mobility for Education in the Period 2000-2025 In Bulgaria

Author(s): Antoaneta Nikolova / Language(s): English Publication Year: 0

This study conducts a comprehensive impact assessment of the European Union’s budget expenditure dedicated to mobility for education programs in Bulgaria from the year 2000 to 2025. Mobility for education initiatives, such as the Erasmus+ program, have been vital in fostering educational exchanges, enhancing skills, and promoting cross-cultural understanding within the European Union. Bulgaria, as a member state, has benefited from these initiatives, but the extent and nature of these benefits require rigorous evaluation. This research employs a mixed-methods approach, integrating both quantitative and qualitative data analysis techniques. It scrutinizes the financial allocations, disbursements, and utilization of EU funds for education mobility in Bulgaria over the specified period. Additionally, the study delves into the impact of mobility programs on student and academic mobility, educational quality enhancement, and broader socio-economic effects.

Sustainable Development of the European Food System

Author(s): Violeta Blazheva / Language(s): English Publication Year: 0

This report focuses on food and food security in the context of sustainable development. The trend of food waste is constantly increasing. The focus is on prevention activities, protection measures, food safety and other factors. It is necessary to provide sustenance for the increasing number of inhabitants of the planet. In the conditions of membership in the European Union, the achievement of the set goals in the period after 2020 is of essential importance for the applied policy in the agricultural sector of Bulgaria, and more specifically: ensuring food security for the population, manifested in viable food production; maintaining and creating employment; achieving balanced territorial development; introduction of innovative agricultural technologies; protection of the environment and organization of environmentally friendly animal breeding activity; reducing the impact of climate change and adapting to it and others.

Dimensions of Bulgaria‘s Economic Growth and Competitiveness in the Years of the EU Membership

Author(s): Vera Pirimova,Elka Pirimova / Language(s): English Publication Year: 0

The research is focused on one of the main emphasis and some factors of long-term competitiveness highlighted in the European Commission document of March 2023 „EU competitiveness beyond 2030: looking ahead at the occasion of the 30th anniversary of the single market“. The main goal is to analyze the economic growth and the factors of competitiveness outlined by the EC in the field of: scientific research and innovation; foreign trade and openness of the Bulgarian economy. The task of the study is to identify the progress or backwardness achieved by Bulgaria in the years after our country‘s accession to the EU (2007-2022), based on the parameters and the dynamics of the relevant indicators. Traditional methods of analysis and synthesis, empirical descriptive and index analysis are applied in the research.

An Empirical Study of Perceptions of Investment Plans as Pension Alternatives - Evidence from Bulgaria

Author(s): Miroslav Kamdzhalov,Hristosko Bogdanov,Petya Angelova,Georgi Marinov / Language(s): English Publication Year: 0

Pension systems all over the world, and particularly in Europe, are under tremendous pressure. The global demographic shift toward longer life expectancy and lower fertility is the primary source of tensions on pension systems, with the traditional pay-as-you-go type becoming more questionable in its efficiency. In this study, we explore the perceptions toward this issue in Bulgaria, as well as what are the possible outcomes as results of different actions. Our survey was conducted with an online form, among respondents from Northeastern Bulgaria. We explore primarily the opinions of young people, since we expect them to be the most active and the most strongly concerned in the process. Our findings show the Bulgarian public is still relatively reluctant to newer types of investments.

Dynamics of the Relationship between Online Purchases and Consumer Income in the European Union

Author(s): Simeonka Petrova / Language(s): English Publication Year: 0

In the digital economy, online purchases are on the rise, seen as an indicator of economic well-being at national and regional levels. The geographic focus of the study is on online purchases and income of individuals from the 27-member states of the European Union. The main goal of the development is to investigate the dynamics of the relationship between online purchases of European consumers and disposable income, and on this basis to arrive at the derivation of corresponding dependencies. The following research tasks are set: interpretation of conceptual interpretations of the determinacy of online purchases by the amount of disposable income; adoption of a methodological framework for analyzing and evaluating the dependence between the variables „consumer spending, including for online purchases - disposable income“; formulating more important generalizations from the research conducted. The measurement of the studied relationship between the variables is carried out using the statistical software for computer processing - IBM SPSS Statistics and the Excel program. The analysis is based on the method of linear regression and correlation. The data refer to the time interval 2013-2021. The results of the study take into account the variation of consumer spending on online purchases while observing the fluctuations in the income of the respondents. The formulated conclusions are useful for characterizing the determinants of the changing behavior of European consumers.

Иновационната политика на българските пристанищни оператори: фактор за повишаване на конкурентоспособността им

Author(s): Petya Koralova Nozharova,Shteryo Nozharov / Language(s): Bulgarian Publication Year: 0

The digital and green transformation, which is developing on global level at different speeds in the first half of 21st century, puts pressure on the Bulgarian port operators to change their innovation policies. This process is also influencing the competitiveness of ports in the context of the Bulgarian economy, which is still catching up with the average EU levels of GDP per capita, which are not members of the Eurozone. The purpose of the present study is to discuss the issue if the digital and green transformation, which is developing both on European and global level, is an accelerator or a limiter of the competitiveness of ports in countries with transition economies.

Значението на Шенгенското споразумение за логистиката и веригата на доставки

Author(s): Veronika Pechenyakova / Language(s): Bulgarian Publication Year: 0

Изискването за независимост на координаторите на цифрови услуги в контекста на регламент (ЕС) 2022/2065 (акт за цифровите услуги)

Author(s): Denitza Toptchiyska / Language(s): Bulgarian Publication Year: 0

In the context of its comprehensive Information Society policy, in 2022, the European Union (EU) adopted Regulation (EU) 2022/2065 on the Single Market for Digital Services (Digital Services Act). The primary goal of the regulation is to provide a modern, integrated European approach to addressing illegal content, disinformation, or other risks to society in the online space. This publication aims to examine the requirements regarding the independence of national coordinators for digital services in the context of their powers outlined in the Digital Services Act and to make proposals regarding upcoming changes in national legislation.

Корпоративно данъчно (не)облагане в ЕС

Author(s): Elina Marinova / Language(s): Bulgarian Publication Year: 0

The paper outlines the concepts of unfair tax competition and aggressive tax planning, which are fundamental to modern international tax law, and briefly presents the related current legal framework for harmonizing corporate taxation in the European Union.

Изискването за независимост на координаторите на цифрови услуги в контекста на регламент (ЕС) 2022/2065 (акт за цифровите услуги)

Author(s): Denitza Toptchiyska / Language(s): Bulgarian Publication Year: 0

In the context of its comprehensive Information Society policy, in 2022, the European Union (EU) adopted Regulation (EU) 2022/2065 on the Single Market for Digital Services (Digital Services Act). The primary goal of the regulation is to provide a modern, integrated European approach to addressing illegal content, disinformation, or other risks to society in the online space. This publication aims to examine the requirements regarding the independence of national coordinators for digital services in the context of their powers outlined in the Digital Services Act and to make proposals regarding upcoming changes in national legislation.