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Article
Publication date: 18 June 2020

Ahmed Emadeldin Yamen, Hounaida Mersni and Abdulhadi Ramadan

The purpose of this study is to examine the impact of public governance quality on tax evasion levels in old (pre-2004) and new (post-2004) European Union (EU) members before and…

Abstract

Purpose

The purpose of this study is to examine the impact of public governance quality on tax evasion levels in old (pre-2004) and new (post-2004) European Union (EU) members before and after the 2004 EU-enlargement.

Design/methodology/approach

This study uses panel data of 28 EU countries over the period 1996-2015. Tax evasion is measured using an updated version of the shadow economy size based on the light intensity, as calculated by (Medina and Schneider, 2018). The World Bank’s worldwide governance indicators are used as a measure of public governance.

Findings

The results indicate that new EU members have higher tax evasion levels compared to the old ones before and after the 2004 EU enlargement. The findings also report that the public governance quality is superior in old members throughout the 1996-2015 period. Furthermore, the authors found that after the EU enlargement, tax evasion levels decreased in both EU groups; however, the authors noticed an improvement in the public governance quality in new members and a deterioration in old ones. Additional analysis confirms the impact of public governance quality as an effective tool for reducing tax evasion behavior in both EU groups before and after the EU enlargement.

Practical implications

The findings are potentially useful for EU policymakers in identifying the most effective tools that can minimize tax evasion levels in EU countries. Additionally, the results are alarming as they show the negative consequences of the EU enlargement in old EU members. Thus, policymakers should consider them when setting their rules and regulations to reduce the significant differences between both EU groups to prevent member states from potentially exiting the EU.

Originality/value

To the best of the knowledge, this is the first study that examines the tax evasion behavior and public governance quality in the EU before and after the EU enlargement.

Details

Journal of Financial Crime, vol. 30 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Expert briefing
Publication date: 4 December 2023

It proposes fast-tracking the EU membership applications of Ukraine, Moldova and (subject to conditions) Georgia, an unprecedented geopolitical decision. Its recommendations have…

Article
Publication date: 18 July 2008

T.C. Melewar, David Hayday, Suraksha Gupta and Geraldine Cohen

The purpose of this paper is to examine whether or not EU enlargement would cause companies to standardise their brand portfolios and the brands they offer, between Eastern and…

3691

Abstract

Purpose

The purpose of this paper is to examine whether or not EU enlargement would cause companies to standardise their brand portfolios and the brands they offer, between Eastern and Western Europe.

Design/methodology/approach

The issue of standardisation versus localisation, and the impact of EU enlargement upon standardisation are examined based on the existing literature. The paper looks at whether fostering more member states within the EU would encourage standardisation. It also explores whether barriers for standardisation still exist. The research employs a case study methodology to set scenarios of possible outcomes.

Findings

The research findings imply that external factors, which are market‐based and product‐based elements, seem to encourage standardisation. The effect is brought about by the benefits standardisation offers in terms of efficiency. There are still some minor national barriers that impede standardisation. However, the main obstacles are endogenous to corporations and pertain to company structure, strategy and historic resistance to standardisation.

Research limitations/implications

Standardisation of the marketing mix has been practised by managers as a way to combine customers' needs with cost‐effectiveness. The paper offers scope for further research into the application of various portfolio assessment tools to examine brands which will help managers to observe these relationships, and develop customised branding strategies.

Originality/value

The paper contributes to the marketing literature on branding and standardisation and supports the strategy of standardisation of brands for better performance.

Details

EuroMed Journal of Business, vol. 3 no. 2
Type: Research Article
ISSN: 1450-2194

Keywords

Executive summary
Publication date: 4 May 2023

EU: Enlargement to focus on telecoms

Graphic analysis
Publication date: 28 July 2022

After repeated delays, Western Balkan publics are less inclined to think that EU enlargement will bring them benefits

Details

DOI: 10.1108/OXAN-GA271771

ISSN: 2633-304X

Keywords

Geographic
Topical
Expert briefing
Publication date: 13 December 2019

Meeting in Ohrid on November 10, the leaders of Serbia, North Macedonia and Albania pledged to abolish border controls and work towards an integrated economic area. Such regional…

Expert briefing
Publication date: 21 April 2022

The Ukraine crisis could give a spur to EU enlargement following years of near-stagnation. However, the immediate implications for the Western Balkans, whose accession has been…

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: 11 August 2017

Gabriela Carmen Pascariu and Ramona Ţigănaşu

The unequal distribution of economic activities, transposed in economic, social and territorial disparities is the general characteristic of the European economy. Gaps increased…

Abstract

The unequal distribution of economic activities, transposed in economic, social and territorial disparities is the general characteristic of the European economy. Gaps increased in the context of European Union (EU) enlargement towards Eastern and Central Europe and of the economic crisis, thus bringing new differentiations among member states’ economies. The main aim of the chapter is to emphasise the centre-periphery differentiations in the European economy, by using a composite index of peripherality, in order to better understand the determinants of growth and convergence in Central and Eastern European countries and to reach normative conclusions for increasing Cohesion Policy (CP) effectiveness. The first part of the chapter provides a short overview of the main theories and models of the peripherality analysis and the relationships between the centre and the periphery, in order to find out how this analysis relates to the research in the field. The second part provides a comparative analysis of the evolution of European economies during 2003–2014, in order to find out whether the EU enlargement process stabilised the EU core-periphery pattern or, on the contrary, the process of core-periphery structural convergence occurred. The third part includes the suggested model of analysis (methodology, data, and main results) from a multidisciplinary perspective, underlining the centre-periphery differentiations on the two axes, North–South and West–East. The results have been interpreted in conclusions, with a focus on their relevance for the European CP challenges.

Book part
Publication date: 25 October 2023

Marc Reinbold

This chapter takes a closer look at the integration process of the Western Balkan states. At first we will look at the procedures to join the EU, followed by some general…

Abstract

This chapter takes a closer look at the integration process of the Western Balkan states. At first we will look at the procedures to join the EU, followed by some general information about the countries of the Western Balkans. Building on this, the path and the current results of the individual countries towards EU membership are reviewed. At the end, a closer look at the Berlin Process shows a concrete example how the individual Western Balkan states work with the EU. This allows an outlook how the enlargement process might continue in the coming years.

Details

Lifelong Learning and the Roma Minority in the Western Balkans
Type: Book
ISBN: 978-1-80382-522-9

Keywords

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