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Ostvarivanje prava iz mirovinskog i invalidskog osiguranja u BiH: (ne)jednakost građana

Author(s): Nikolina Obradović / Language(s): Croatian

The author discusses the issue of equality and inequality in achieving rights from pension and disability insurance in Bosnia and Herzegovina through the analysis of the set conditions related to insurance and age limits regarding the rights to old-age pension in accordance with the general provisions on the pension and disability insurance, and special regulations on the retirement in both entities. A special problem of inequality occur due to differences in incomes of pensioners, beneficiaries of the entity’s pension found institutions and disability insurance, for the persons who were granted retirement before the war, with a single insurance found institution and the single economic space. This is an open problem that burdens the insurance institution in the entities. In the conclusions and recommendations, the author suggests modalities to resolve the issues of inequality by strengthening the role of state government levels.

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CEPS Activities. Review 2011 – Preview 2012

Author(s): H. Onno Ruding,Karel Lannoo,Daniel Gros,Staffan Jerneck / Language(s): English

The prevailing financial or euro crisis is a reflection of inadequate fiscal policies in combination with a lack of competitiveness in several member countries of the eurozone. Whatever its causes, however, it has exposed fundamental weaknesses in the design of EMU as well as insufficient implementation of the rules governing the euro area. After all, EMU stands for Economic and Monetary Union. These deficiencies had been signalled earlier in the 1990s, but they have been ignored since then by many politicians and financial markets as well. At this moment, it is still unclear whether the euro-area members are able and willing to resolve this crisis by taking the necessary and far-reaching decisions towards a much higher degree of integration. Such moves would go beyond a ’fiscal union’ and would necessarily cover essential elements of macroeconomic policies as well.

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CEPS Activities. Review 2012 – Preview 2013

Author(s): H. Onno Ruding,Karel Lannoo,Daniel Gros,Staffan Jerneck,Marco Incerti,Sally Scott / Language(s): English

The euro crisis has inflicted severe financial, economic and political damage in all countries of the eurozone and beyond. Progress was made in 2012 to address these problems and to reduce the risk of repetition but they are by far not yet fully overcome. The good news is that this crisis has forced agreement on policy measures towards more centralised, European decision-making, which was unthinkable only a few years ago, and towards more European integration in those policy areas where this is needed. The recent positions taken by member countries in the European Council testify to the need as well as the difficulties of making real progress, requiring a combination of substantial solidarity and tough discipline on the part of all countries leading to further transfer of national sovereignty.

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Kryzys w Turkmenistanie. Test dla polityki Chin w regionie

Author(s): Jakub Jakóbowski,Mariusz Marszewski / Language(s): Polish

Kryzys walutowy w Turkmenistanie, wywołany załamaniem cen gazu, przerodził się w najpoważniejszy w historii państwa kryzys społeczny i polityczny. Rząd w Aszchabadzie przerzucił ciężar problemów gospodarczych na ludność, zawieszając wymienialność manata i likwidując w zeszłym roku rozbudowane przywileje socjalne. Drastyczne obniżenie poziomu życia turkmeńskiego społeczeństwa podkopało stabilność reżimu. Wyczerpywanie się rezerw walutowych Turkmenistanu stawia pod znakiem zapytania dalszy wzrost oparty na monumentalnych inwestycjach, będących głównym – obok zlikwidowanej polityki socjalnej – źródłem legitymizacji władzy. Obecna dynamika kryzysu zależna jest w pełni od Chin, które są niemal wyłącznym odbiorcą turkmeńskiego gazu (ponad 90% całości eksportu surowca), a jednocześnie głównym wierzycielem Aszchabadu. Konstrukcja chińsko-turkmeńskich kontraktów (m.in. związanie cen gazu z cenami ropy) prowadzi do drenażu turkmeńskich zasobów przy wyraźnie zmniejszonym napływie dewiz. Chiny mogą być postawione przed potrzebą stabilizacji gospodarczej Turkmenistanu, w przypadku braku działań ratunkowych, ryzykując rozpadem państwa. Większe zaangażowanie Chin mogłoby z kolei oznaczać rewizję chińsko-rosyjskiego modus vivendi w regionie. Moskwa może wykorzystać kryzys do odbudowy wpływów w Aszchabadzie, włączenia Turkmenistanu w obręb własnych projektów politycznej integracji regionu, w zamian oferując pomoc wojskową w ewentualnej stabilizacji reżimu, a także wznowienie współpracy gazowej.

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Evropska obnova posle epidemije

Author(s): Vladimir Gligorov / Language(s): Serbian

Svaki put kada se govori o obnovi pominje se Maršalov plan. Više motivaciono, da se kaže da se može ako se hoće. Tako je neko rekao kako je Amerika obnovila Evropu, pa je sada red da obnovi sebe. Opet, u Evropi, poziv da se napravi Maršalov plan za Evropu trebalo bi, veruje se, da naiđe na pozitivan odziv posebno u zemljama kao što je Nemačka, koje su imale koristi od Maršalovog plana. Šta je bio taj Plan, a šta bi mogao da bude u današnjim okolnostima?

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Luka VAT i jej konsekwencje dla finansów publicznych – perspektywa UE i Polski

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

Purpose: The purpose of the chapter is to examine the fiscal significance of VAT in Poland and other European Union (EU) countries and to demonstrate its role in balancing public finances of these countries. Then, estimates of the tax gap in 2019 and 2020 (for the EU) and additionally in 2021 and 2022 (for Poland) were presented, while an attempt was made to identify the impact of the COVID-19 pandemic on its level. Design/methodology/approach: The chapter consists of three points. The first section presents the fiscal significance and role of VAT in EU countries. The subject of the second point is the characteristics of the VAT gap in EU countries and an attempt to demonstrate the impact of the COVID-19 pandemic on its amount, while the third point presents estimates of the VAT gap for Poland in 2021 and indicates the implemented initiatives that contributed to its significant reduction. Findings: The National Revenue Administration (KAS) successfully uses the opportunities created by the development of the digital economy in order to improve its functioning. The period of a very strong decrease in the VAT gap in Poland occurred in 2016 and 2017. Poland approached the EU average in terms of this size. During this period, the Ministry of Finance introduced many legislative, systemic and organizational measures aimed at increasing the degree of fulfillment of VAT obligations. The sealing and streamlining solutions implemented at that time and in the following years proved to be resistant to the epidemic crisis, because even then – under the conditions of restrictions in the functioning of KAS – they allowed to maintain the downward trend of the VAT gap.

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Ryzyko podatkowe związane z VAT w czasach pandemii

Author(s): Łukasz Pastuszka / Language(s): Polish Publication Year: 0

Purpose: The purpose of this chapter is to analyse the risk resulted from COVID-19 pandemic, the increase of the risk for the entrepreneurs concerning unconscious participation in tax fraud. This chapter pictures the difficulties taxpayers have faced and in which areas entrepreneurs should pay extra caution when participating in business transactions. This will enable to illustrate the problems taxpayers faced during the COVID-19 pandemic. Design/methodology/approach: Analysis based on the author’s experience, theses based on decisions of administrative courts, data published by the Ministry of Finance and publications concerning of the COVID-19 pandemic. Findings: The analysis showed that the COVID-19 pandemic relevantly influenced the risk of the entrepreneur’s unwitting participation in tax fraud. The pandemic increases the interest in illegal activities aimed at rapid profit, caused by emerging “opportunity”, the occurrence of new conditions. At the same time, it significantly hindered the verification processes of contractors. It is more difficult for an entrepreneur to demonstrate due diligence than in the previous period. For this reason, entrepreneurs should be particularly careful in economic transactions, especially those concluded with new contractors.

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Międzynarodowa pomoc administracyjna państw członkowskich UE w zapobieganiu i zwalczaniu oszustw związanych z VAT

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

Purpose: The purpose of the chapter is to identify and present the rules of administrative assistance between EU Member States in the field of VAT aimed at combating fraud. Administrative assistance instruments such as automatic exchange of information, information exchange on request, information exchange without prior request, Eurofisc network, Multilateral Controls (MLC) and Presence in Administrative Offices and Participation in Administrative Enquiries (PAOE) were characterised and compared. Finally, the challenges faced by the tax administrations of EU Member States in the combating fraud 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 issued internal by Supreme Audit Office (Najwyższa Izba Kontroli, NIK). Findings: Based on the analysis, it can be concluded that close cooperation between 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 joint direct actions. 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. Cooperation between countries using the tools described in this chapter is the most appropriate way to combat cross-border VAT fraud.

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Podatkowe oddziaływanie na politykę rachunkowości

Author(s): Artur Jastrzębowski,Dawid Obrzeżgiewicz,Jarosław Szyszka / Language(s): Polish Publication Year: 0

The authors discuss the practical impact of solutions used in tax law on the accounting policy of entities which keep accounting books. The purpose of this chapter is to verify whether entities adopt and include in their accounting policies solutions resulting from specific provisions of tax law. Discussing the basic differences between accounting and taxation systems, the authors point to the basic theoretical distinctions in the process of identification, valuation and recognition of economic operations. To achieve the research goal they detail the differences in the valuation principles of both legal systems, which are disclosed in the entities’ accounting policies. Using five case studies, they analyse the accounting policies of entities from various industries, presenting the use of tax valuation methods inthe accounting policies.

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Национални планове за възстановяване и устойчивост – цели, приоритети и изпълнение

Author(s): Angel Angelov / Language(s): Bulgarian Publication Year: 0

The COVID-19 pandemic that emerged at the beginning of the current decade has negatively affected European economies. As a result, various instruments have been developed within the European Union to provide support to member states in dealing with the social and economic consequences of this pandemic. The present study focuses on the analysis of the purposes, policies and current results of the Recovery and Resilience Facility and the national plans financed through this instrument.

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Нови моменти в Mеждународните стандарти за финансово отчитане (МСФО) от 01.01.2023 г.

Author(s): Nikolay Yovchev / Language(s): Bulgarian Publication Year: 0

The changes to IAS/IFRS that came into effect on 01.01.2023 and that entities need to reflect are fundamental to understanding financial statements. Improving the communication of financial reporting has been a central theme of the IASB's standard-setting and improvement work in recent years. In this paper I aim to clarify these amendments so that their practical application becomes clearer. The objective of the study is to assist preparers in deciding what accounting policy information to disclose in financial statements. An attempt is made to provide clarity on the main points in the changes that have occurred in the standards and requirements of IFRS.

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Tax System and Tax Revenues in Bulgaria, 2010-2021: Structure, Trends, Problems

Author(s): Yasen Georgiev / Language(s): English Publication Year: 0

Bulgaria’s tax system, comprising state and local levels, encompasses various taxes like income tax, social security contributions, corporate taxes, and value-added tax. Administered by the National Revenue Agency, state taxes are fundamental, while municipal councils regulate local tax rates. In 2008, Bulgaria transitioned to a flat tax system, replacing the progressive tax with a 10% income tax. Taxation of foreign individuals hinges on residence and interests, and local taxes, including real estate tax and succession tax, contribute to the municipal budget under the Local Taxes and Fees Act. The Value Added Tax (VAT) system, regulated by the Value Added Tax Act, applies to an array of goods and services. VAT registration can be compulsory, voluntary, or initiated by revenue administration. It is applicable to goods, services, intra-European Union acquisitions, and imports. The standard VAT rate is 20%, while accommodation services are taxed at 9%. An analysis of tax revenues as a percentage of Bulgaria's GDP from 2010 to 2020 reveals consistent growth, primarily driven by economic expansion. However, the heavy reliance on indirect taxes, particularly VAT, raises concerns about revenue stability. Recent changes, including increased allowances for families with children and temporary VAT rate reductions during the COVID-19 pandemic, reflect attempts to address socio-economic challenges. Several solutions are proposed to enhance the Bulgarian tax system, encompassing changes such as increasing individual income tax, implementing a progressive tax structure, raising corporate taxes, reducing VAT rates, or combining these adjustments. A suggested approach focuses on a moderate increase in individual income tax from 10% to 15% to achieve a balanced tax system, with potential worker demotivation addressed through transparent government spending and commitments to improved social welfare.

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Изследване на макроикономическите дисбаланси в страните от Европейския съюз и в частност България чрез разработването на интегрален индикатор за периода 2007-2020 г.

Author(s): Atanas Atanassov,Jasmina Saraivanova / Language(s): Bulgarian Publication Year: 0

The report presents the results of the developed integrated indicator for measuring macroeconomic imbalances in the countries of the European Union, including Bulgaria. The methodology of calculation of the integrated indicator and its properties is presented. In addition, macroeconomic imbalances were studied using annual data for each of the 27 countries of the European Union for a period of 14 years, including Bulgaria. The countries of the European Union are ranked according to their macroeconomic imbalances and for Bulgaria the development of these imbalances from 2007 to 2020 has been studied.

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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.

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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.

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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.

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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.

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Някои въпроси за облагането на печалбите на местните юридически лица с корпоративен данък по ЗКПО в резултат от разпореждане с дружествени дялове и акции

Author(s): Tyurker Mollahasan / Language(s): Bulgarian Publication Year: 0

The report aims to analyze some issues regarding the taxation of the profits of local legal entities with corporate tax under CITA as a result of the disposal of company shares and stocks. After analyzing the essence of the corporate tax, some of the main elements of the tax are also analyzed - the object of taxation, the subject of the tax and the rules for determining the amount of the tax liability (tax base and tax rate). The report places a major emphasis on the concept of "profit" in the accounting and tax sense. The specific rules for the formation and taxation of the tax profit resulting from the disposal of certain financial instruments admitted to trading on a regulated market are also specified.

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Reforma systemu celnego Unii Europejskiej

Author(s): Grzegorz Mazur / Language(s): Polish Publication Year: 0

In May 2023 the European Commission presented the legislative package of the reforms of the EU customs code. The Commission’s proposal, responding to current challenges in the global trading system, has been the most ambitious reform in the EU customs union’s history since its beginning. The general purpose of the chapter is to identify the main changes to the EU’s customs code resulting from the reforming package. The analysis is based on the texts of legislative proposals prepared by the European Commission that yet must be adopted within the EU’s legislative process. The conducted analysis reveals that the reforming package includes new instruments and solutions that would transform the Union Customs Code to a more digital, integrated and efficient system. The presented proposals include among others the creation of the EU Customs Data Hub and the EU Customs Authority that will create the institutional and operational framework of the renewed EU’s customs system. The proposed legislation provides also for new regulations referring to e-commerce, including the new status of ‘deemed importer’ and modified treatment of goods ordered online from outside the European Union. The UCC reform is also part of a strategic shift within the EU’s Common Commercial Policy towards a more open, sustainable, and assertive trade policy.

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RACIONALIZACIJA TROŠKOVA JAVNOG SERVISA KAO METOD ZA JAČANJE LOKALNIH MEDIJA

Author(s): Predrag Panić,Nikola Burazer,Jelena Dmitrović,Vuk Stanojević / Language(s): Serbian Publication Year: 0

Postojanje javnog servisa predstavlja evropsku praksu, uvedenu zarad očuvanja većeg stepena medijskih sloboda i nepristrasnog informisanja. Evropi nema jedinstvenog modela za upravljanje i finansiranje javnih servisa. Glavni problemi sa kojim se susreću svi javni servisi su održivo finansiranje i uređivačka nezavisnost. Tema ovog predloga praktične politike fokusirana je na finansijsku održivost javnog servisa. Cilj nam je da pružimo uvid u jedan od načina za uštede, u jednom od segmenata poslovanja javnog servisa. Bavićemo se unapređenjem organizacione strukture kroz stvaranje privatno-javnih partnerstava sa lokalnim medijskim stanicama, kao načina racionalizacije sredstava i puta ka podizanju kapaciteta lokalnih medija i produkcija, a takođe i načina za dostizanje veće finansijske održivosti. Srbija se, kao zemlja kandidat za E, nalazi pred otvaranjem poglavlja putem kojih će biti ispregovarani rokovi za implementaciju evropskog zakonodavstva u pravni sistem Srbije, a i putem kojih će se uvažiti određene specifičnosti sa kojima se zemlja suočava. Među 35 poglavlja koja čekaju Srbiju u okviru pregovora o članstvu u E, poglavlje „Informativno društvo i mediji“ se odnosi, između ostalog, i na funkcionisanje javnog servisa. Međunarodni standard je da svaki javni servis mora imati stabilno finansiranje. Kakvo će biti finasiranje zavisi od zakona svake pojedinačne države. Najbolje je da javni servisi imaju sigurne prihode od pretplate. Iako je to ponekad teško osigurati, kada se pređe na finansiranje direktno iz državnih fondova dolazi se do problema mogućeg upliva političkih struktura na odluke unutar javnog servisa i na njegovu uređivačku politiku, ali i do mogućeg ugrožavanja konkurencije na tržištu. Sa druge strane, kada se pređe na finansiranje isključivo od pretplate, čuju se često predlozi da treba ograničiti prihodovanje javnih servisa od marketinga. Kroz ovaj predlog praktične politike želimo da stavimo naglasak na stvaranje održivog i efikasnog javnog servisa, koji bi omogućio uspešno realizovanje obaveza predviđenih Zakonom o javnim servisu, kao i da predložimo na koji način i kroz koje akcije će ove ideje biti ostvarive u predstojećem periodu.

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