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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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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.

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Социално предприемачество и социални иновации

Author(s): Nevse Arnaud / Language(s): Bulgarian Publication Year: 0

In modern terms, entrepreneurship is a key factor for the development of economies and the increase of the well-being of society. In both developed and developing countries, entrepreneurship solves important economic and social tasks, such as reducing unemployment, increasing innovation activity, accelerating structural changes in the economy, regional development, and others. Entrepreneurial activity leads to the emergence of new business models that increase the productivity of economic agents in particular and the competitiveness of the economy as a whole.

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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.

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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.

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Koszty i efekty pomocy publicznej podczas pandemii COVID-19. Programy UE oraz polskie tarcze antykryzysowe

Author(s): Grażyna Ancyparowicz / Language(s): Polish Publication Year: 0

Purpose: The aim of this paper is to prove the thesis that the intervention activities of the Polish government and the central bank during the COVID-19 pandemic were necessary to overcome the economic consequences of the COVID-19 crisis. Methodology: The main research method is the monograph and the research techniques include analysis of legal documents and statistical data on public finance. Findings: The interventionism of the EU, combined with the actions of state institutions and NBP, had a positive impact on GDP dynamics and the labour market. Its negative effect was an increase in public debt and the money supply in the banking system. The imbalance between effective demand and effective supply was an important, yet not sole, cause of the persistent inflation of 2021–2023.

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Przemiany pracy w sektorze finansowym pod wpływem pandemii COVID-19

Author(s): Katarzyna Śledziewska,Renata Włoch / Language(s): Polish Publication Year: 0

Purpose: This chapter examines the impact of the COVID-19 pandemic on the financial sector in Poland, focusing on the perspective of employees faced with accelerating automation. Methodology: Quantitative data used as empirical basis for the analysis was gathered from an online survey of 172 Polish financial sector workers in late 2020 within the “Future of Work in the Financial Sector” project. Its interpretation was enriched with insights from 37 interviews with sector managers. Findings: The pandemic hastened the transition of banks and financial institutions to remote work, highlighting the need for soft skills and self-driven digital skill enhancement due to automation trends. This chapter discusses the long-term implications of automation, spotlighting the potential of generative AI and the importance of updating employee preparation strategies via public policy and training.

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W poszukiwaniu bezpieczeństwa finansowego w czasach kryzysu

Author(s): Małgorzata Zaleska / Language(s): Polish Publication Year: 0

Purpose: The aim of this chapter is to identify the selected problems related to financial markets, which still remain unsolved and can lead to another financial crisis. Methodology: The following methods are used in this chapter: statistical and descriptive analysis, critical analysis of the literature and available sources, comparative studies as well as case studies. Findings: The main challenges identified by the author include: an increase in debt both globally and in individual countries, further expansion of systemically important financial institutions, excessive and complicated banking regulations, as well as the spread of moral hazard.

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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.

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Society 5.0 and Its Challenges for the Japanese Business

Author(s): Konstantin Ivanov / Language(s): English Publication Year: 0

The paper deals with humanity’s transition from the machine-centered information-based Society 4.0 to the human-centered “super smart society” Society 5.0 and the impact the new society will have on the Japanese business. Society 5.0 integrates the physical and the virtual space using innovations such as artificial intelligence, the Internet of Things, virtual and augmented reality. Its aim is to alleviate problems related to scarcity of resources, inequality, problems of demographic origin, challenges faced by small businesses. Japan is the country considered to be spearheading humanity’s technological progress, therefore it will also be expected to shoulder the brunt of the challenges of Society 5.0 such as politics, technological integration, and business acclamation.

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Beyond Francophonie: Understanding the Rise of English-Speaking Preferences for Moroccan Students in Management

Author(s): Karim Darban,Smail Kabbaj / Language(s): English Publication Year: 0

This study investigates the transition of Moroccan students from French-speaking to English-speaking destinations and programs for studying abroad. Employing quantitative research methods, trends and patterns in destination preference over time are identified. The results unveil a notable shift in destination preferences among Moroccan students, moving from French-speaking countries to English-speaking ones in recent years. The implications of these findings offer valuable insights and enhanced utility for stakeholders, particularly universities and governmental entities aiming to allure international students from North Africa.

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Impact of Brexit on the Supply Chains in the United Kingdom

Author(s): Gergana Kaloyanova / Language(s): English Publication Year: 0

The term “Supply Chain” can be described as the whole network of businesses and individuals which are collaborating in order to produce and distribute a final good or service. The whole system is affected if one part of it is malfunctioning. The study aims to analyze the impact of Brexit on supply chains in the United Kingdom based on a literature review and personal reflection on the topic. The research indicates that Brexit has been the most significant impact on the supply chains in the United Kingdom, foremost due to delays and red tape following the 2021 Trade and Cooperation Agreement (TCA). Many businesses had to find new suppliers to reestablish supply. Strategies used to decrease the adverse effects include supplier diversification and nearshoring (transferring business operations closer to home). Unfortunately, a lot of companies continue to search for ways to enhance the efficiency and resilience of their supply chains.

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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.

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Aquatic Food Consumption in Southeastern Europe: Trade and Sustainability Dimensions

Author(s): Aleksandar Shivarov / Language(s): English Publication Year: 0

Consumption of aquatic food has increased worldwide in recent decades. Although most countries in Southeastern Europe have a much lower per capita demand for fish and fishery products compared with global and European levels, they are following the general trends. Domestic production is insufficient to meet existing demand, and the region is integrated into the global seafood market. The paper outlines the links between human consumption of aquatic organisms in the region and the global seafood trade. The supply of internationally sourced products has environmental impacts beyond the countries studied, raising questions about the sustainability of the sector and its environmental footprint. The study also examines the gap between domestic supply and demand for seafood and its impact on the region’s trade and environmental position.

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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.

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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.

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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.

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User Journey Planning for Sales in the European Union by Local Companies

Author(s): Georgi Malchev / Language(s): English Publication Year: 0

The user journey is a pivotal concept in marketing that evolves and adapts amidst technological, economic, and behavioral shifts. This paper aims to present practical models for user journey planning, exploring their influence and subsequent utilization by companies exporting their products. Specifically, it delves into Bulgarian companies and their strategies to plan and implement exports to EU member states. Interviews have been conducted with marketing managers exporting from Bulgaria to the EU. The framework identified in the analysis is employed, detailing the various approaches companies opt for. The paper concludes by outlining areas for further analysis regarding companies’ decisions related to elements of the user journey in international sales.

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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.

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