Search results

1 – 10 of 310
Article
Publication date: 9 June 2022

Maryna Glukh, Tetiana Matselyk, Julia Anistatenko, Maryna Anisimova and Kateryna Rohozinnikova

Particular attention has been paid to the need to adapt the sources of financial law of Ukraine to the acquis communautaire. This paper emphasizes that the system of sources of…

Abstract

Purpose

Particular attention has been paid to the need to adapt the sources of financial law of Ukraine to the acquis communautaire. This paper emphasizes that the system of sources of financial law is inherently dynamic, which is reflected in the constant development of both its content and external form of expression.

Design/methodology/approach

This paper analyzes the main approaches to determining sources of law. The main features and peculiarities of the sources of financial law in Ukraine have been outlined. The positions of scholars on the characteristics of the sources of financial law of the European Union (EU) have been analyzed.

Findings

It is considered appropriate to allow soft law to belong to one of the sources of financial law. It is established that the adaptation of financial legislation of Ukraine to EU law is due to the following objectives: implementation of theoretical and practical experience of EU member states in the form of European standards enshrined in the sources of EU law; and harmonization of the rules of financial activity in Ukraine to the norms of EU financial law is necessary to ensure the free movement of persons, goods, services and capital.

Originality/value

The directives of the EU that regulate financial relations and the state of their implementation have been described. This paper proposes to improve the sources of financial law of Ukraine to harmonize the national legislation of Ukraine with the standards of the EU.

Details

International Journal of Law and Management, vol. 64 no. 4
Type: Research Article
ISSN: 1754-243X

Keywords

Abstract

Details

European Security in a Post-Brexit World
Type: Book
ISBN: 978-1-78769-837-6

Book part
Publication date: 17 July 2007

Maria Raquel Freire and Teresa Cierco

The fast-developing processes of globalization, with increased political and economic interdependence, along with competition; regionalization dynamics revealing more localized…

Abstract

The fast-developing processes of globalization, with increased political and economic interdependence, along with competition; regionalization dynamics revealing more localized ambitions and either constraining or advancing intentions and policies; and Europeanization as a particular dynamic related to the EU role as a global actor, applied to the Polish post-communist transition, constitute our vectors of analysis. This essay aims to address the simultaneously interconnected and heterogeneous responses of Polish post-communist course of change to global and regional processes, including European integration. In this line of research, we search for answers to how the linkages among globalization, regionalization, and Europeanization work in the case of Polish post-communist transition. This will be pursued through an analysis of the democratization course, mainly regarding political, institutional and social aspects, and economic integration. Despite elements of complementarity and resistance in the working relationships among the three concepts, which are highly debatable, we find they have substantial implications on Polish policy-making. These implications include adjustment and bargaining between demands and concessions, resulting in gains and losses, though despite the negative effects associated and acknowledged, the fact of Poland pursuing the course of integration in the EU reveals an equation of cost–benefit, in favor of the EU.

Details

Globalization: Perspectives from Central and Eastern Europe
Type: Book
ISBN: 978-0-7623-1457-7

Article
Publication date: 14 May 2018

Elona Guga

An attempt will be made to shed light on the course and pattern of the decentralization process by analyzing the historical development of local government and the…

Abstract

Purpose

An attempt will be made to shed light on the course and pattern of the decentralization process by analyzing the historical development of local government and the territorial-administrative reform of 2015-2020 in Albania and the factors that have been shaping it. The scope is to understand the impact of the reform elements on the subnational governments and in general their overall impact on the government. The purpose of this paper is to fill the gap in the existing literature for Albania and at offering some insights on the administrative-territorial reform. Furthermore, it will contribute to the current debate on fiscal decentralization in South Eastern European (SEE) countries and the public management model implemented after the last reforms.

Design/methodology/approach

The first section analyzes the historical development of local government reforms from the 1990s to today and will help to identify if there is instrumentalism advocacy. The second section explains the determinants of the local government’s fiscal autonomy in Albania of the period from 2003 to 2016. Three indicators are used as proxies for fiscal decentralization: the proportion of subnational expenditure over national expenditure, of total subnational revenues over total revenues of central government and the indicator of own subnational revenues over total revenues of the central government. The data from the budget and the revised budgets are then compared.

Findings

Despite Albania’s commitment to decentralize its government functions, there is still work to do. The territorial and administrative reform has not generated the expected results. Almost 90 percent of the revenues still come from the central government’s unconditional transfers. Therefore, the Albanian Government should build capacities and skills, and train the employees of each level of government that currently benefit from international assistance.

Research limitations/implications

The analysis represents a single case study on the territorial-administrative reform in Albania. Its implementation started in 2015 and it is probably too early to discuss outcomes. However, it might be useful to analyze the first results after a two-and-a-half-year period of implementation of reforms. Despite contributing to the existing gap in the literature, additional research will be necessary to better understand the decentralization process not only in Albania, but in all SEE countries.

Practical implications

It is necessary to first understand the lack of initial output, as well as the various challenges faced, in order to take the corrective measures on time.

Originality/value

This paper discusses in detail the reform adopted and the progress made by the Albanian local government units. The reform attempts to develop better relationships between the central and local governments and hence improve their service delivery, transparency and accountability. This paper is the first one that is attempting to analyze the initial output of the territorial-administrative reform of 2015-2020.

Details

International Journal of Public Sector Management, vol. 31 no. 4
Type: Research Article
ISSN: 0951-3558

Keywords

Book part
Publication date: 13 May 2021

Feyza Basar

Since the beginning of the twentieth century, modernization has been a defining concept for the politics of Turkey and is associated with the Western world. In this respect, EU…

Abstract

Since the beginning of the twentieth century, modernization has been a defining concept for the politics of Turkey and is associated with the Western world. In this respect, EU membership has been a driving force for Turkey to reach its goal. As a candidate country in Customs Union with the EU, Turkey has to harmonize its legislation, judicial and administrative practices with the EU acquis. It brings fundamental changes and affects all layers of society, including public and private institutions, not only politically but also economically and socially. Accepting the EU acquis also requires human resources with sufficient experience and knowledge in the EU. However, teaching the EU is a complete challenge with its unique institutional structure, complexity of its policy areas, fast-changing legislation and case law. This chapter considers to what extent EU–Turkey relations have affected teaching EU in Turkey and some of the approaches which might be applied to overcome the main obstacles.

Details

Teaching the EU: Fostering Knowledge and Understanding in the Brexit Age
Type: Book
ISBN: 978-1-80043-274-1

Keywords

Article
Publication date: 1 March 2005

Alex Warleigh

Flexibility (enhanced cooperation) has arisen in the European Union (EU) agenda as a function of recent enlargement rounds and is now one of the key issues in the construction of…

Abstract

Flexibility (enhanced cooperation) has arisen in the European Union (EU) agenda as a function of recent enlargement rounds and is now one of the key issues in the construction of the EU polity with respect to diversity management. Whether enlargement has provoked normative reform in the EU, taking flexibility as an example is the focus of this article. The author argues that the flexibility case indicates that pressures of enlargement have not produced radical normative change in the EU. Tracing the evolution of enhanced cooperation from the 2000 Treaty of Nice onwards, the evidence points towards the continued existence of the traditional ‘frame’ of the integration process rather than its rejection in favour of more radical and innovative solutions to the EU's governance problems.

Details

International Journal of Organization Theory & Behavior, vol. 8 no. 1
Type: Research Article
ISSN: 1093-4537

Book part
Publication date: 20 April 2023

Mehlika Özlem Ultan

The protection of the borders of the states, the entry of foreigners through the borders under certain conditions, helps to ensure internal security. Member states of the European…

Abstract

The protection of the borders of the states, the entry of foreigners through the borders under certain conditions, helps to ensure internal security. Member states of the European Union (EU) are trying to protect the freedom and welfare area they have created within their borders by preventing the entry of migrants. The EU countries, which are generally insufficient in determining common policies, tend toward policies that vary from country to country on migration. However, it is seen that many policies and practices have come into force for the security of the Union's borders. In this study, it will be tried to examine how the borders of the Union are protected and controlled against the migrants coming to the Union countries.

Details

The European Union in the Twenty-First Century
Type: Book
ISBN: 978-1-80382-537-3

Keywords

Book part
Publication date: 16 February 2006

Kálmán Kalotay

In the enlarged European Union (EU) with 25 members, the free movement of capital, coupled with the free movement of goods and services should be a major direct attraction for…

Abstract

In the enlarged European Union (EU) with 25 members, the free movement of capital, coupled with the free movement of goods and services should be a major direct attraction for both intra-EU and external foreign direct investment (FDI) inflows. EU membership does not, however, lead to a linear increase in FDI inflows as many analysts suggest (ECE, 2001). With EU accession, the structure of FDI may change substantially (Hunya, 2000; Dyker, 2001). Activities based on the existence of closed domestic markets (e.g. food and beverages) and on cheap labour (e.g. assembly activities) might be reduced, or even closed down, giving way to more knowledge-intensive activities in the new EU member countries (Kalotay, 2004a). FDI in the new EU member countries is not yet on an uninterrupted growth path. In the pre-accession phase (1995–2003), the relative importance of new EU members in global FDI flows when compared to that of the “old” members of the EU, was actually shrinking. Thus, if new members want to use FDI as one channel for catching up, they have to reverse this trend and increase their inward FDI quite rapidly.

Details

Emerging European Financial Markets: Independence and Integration Post-Enlargement
Type: Book
ISBN: 978-0-76231-264-1

Book part
Publication date: 25 September 2020

Gani Asllani, Simon Grima and Sharon Seychell

Purpose: This research study addresses the key issues of the fiscal policies and tax system in Kosovo to align with the contemporary tax principles and requirements of the…

Abstract

Purpose: This research study addresses the key issues of the fiscal policies and tax system in Kosovo to align with the contemporary tax principles and requirements of the European Standards.

Design/methodology/approach: In order to explain the fiscal policies and tax system in Kosovo, the authors provide an overview of the fiscal policies and tax system in the country. The authors focused on the building and development of the tax system, the role of the tax policy in economic development and the macro-fiscal stability. The methodology approach is based on primary and other secondary sources, such as academic literature, the reports provided by the Ministry of Finance and international institutions, tax law and other available important statistical data.

Findings: The chapter substantiates and confirms the need for tax reforms in order to have an adequate tax system oriented to indirect tax, changing the structure of tax collection for border tax into domestic tax, simplification of the legal procedures, improvement of management and audit systems, reducing the informal gray economy and to have a gradual growth-friendly fiscal policy. Positive fiscal performance continued, although there is still room to improve the execution of revenues.

Practical Implications: This chapter highlights the fact that Kosovo needs to intensify their fiscal reforms to build a sustainable tax system in order to meet the criteria of the EU tax system and policies.

Originality/value: The authors define the needs for strengthening the budget revenues, taking strong and coordinated steps to improve the management and collection of the revenues from indirect and direct taxes. Moreover, the authors show that the Kosovo tax system is broadly in line with the EU acquis and needs reform in order to have a sustainable tax regime.

Details

Uncertainty and Challenges in Contemporary Economic Behaviour
Type: Book
ISBN: 978-1-80043-095-2

Keywords

Article
Publication date: 7 September 2012

Larry A. DiMatteo

This article seeks to take a critical look at the proposed Common European Sales Law (CESL).

1261

Abstract

Purpose

This article seeks to take a critical look at the proposed Common European Sales Law (CESL).

Design/methodology/approach

The article looks at the rationales given to support the enactment of the CESL. The approach is critical in nature seeking to vet the plausibility of the rationales given for a new regulation The article also takes a critical look at the CESL's structure and trilogy of coverage – sale of goods, supply of digital content, and supply of services.

Findings

The article exposes some of the shortcomings of the CESL and the dangers to substantive private law of crafting a regulation based on political feasibility.

Research limitations/implications

The CESL as proposed offers some innovative ideas in areas of the bifurcation of businesses into large and small to medium‐sized enterprises (SMEs), as well as rules covering digital content and the supply of trade‐related services. In the end, the analysis suggests a more thorough review is needed to better understand the CESL's interrelationship with the Convention on Contracts for the International Sales Law (CISG) and EU consumer protection law.

Practical implications

Further analysis is needed and unanswered questions need to be answered prior to the enactment of the CESL into law. A practical first step would to begin with a more targeted law focused on internet trading and licensing contracts.

Originality/value

This article questions the rationales given for the enactment of an ambitious new regulation covering disparate areas of sale of goods, supplying (licensing) of digital content, trade‐related services, and consumer protection. It further questions the rationality and practicality of the creation of the designation of SMEs as types of businesses in need of extra protections not currently provided by contract law's general policing doctrines.

1 – 10 of 310