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Littérature scientifique sur le sujet « European Union countries – Economic integration – Public opinion »

Auteur : Grafiati

Publié le 10 mars 2023

Mis à jour le 11 mars 2023

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Articles de revues sur le sujet "European Union countries – Economic integration – Public opinion"

Formichelli, Solidea. « Support for European Membership in the new Candidate Countries ». Politikon : The IAPSS Journal of Political Science 13, n^o 1 (30 avril 2007) : 53–72. http://dx.doi.org/10.22151/politikon.13.1.4.

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Is European Membership supported in candidate countries? Up until now a lot has been written on support for European integration and explanations for it within European Union Member States. Considering three candidate countries – Bulgaria, Romania and Turkey – and focusing on the economic calculus of costs and benefits and national-European identity theories, this paper analyses public opinion support for European Membership. The main results, obtained using the Candidate Countries Eurobarometer 2003.4 dataset, and applying a logistic regression model, shown that the economic model better explains the support for European integration than does the identity model. National identity does not affect the support at all; it is not significant in any of the models elaborated.

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Dudášová, Marianna. « Globalisation Scepticism in the Visegrad Countries ». Ekonomické rozhľady – Economic Review 50, n^o 4 (15 décembre 2021) : 429–51. http://dx.doi.org/10.53465/er.2644-7185.2021.4.429-451.

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Recent developments in the European Union revealed significant differences between the Visegrad countries and the remaining members of the EU. The enlargement euphoria of the first decade of the 21st century was replaced by certain enlargement fatigue, manifesting itself not only in concrete governmental policies but also in the public opinion towards the EU. As European integration and globalisation are parallel processes, declining support for European integration must not necessarily be the result of disagreement with specific policies and should be examined in the broader context of globalisation fears and anxieties. The article describes variations in globalisation scepticism between the group of Visegrad countries and the remaining countries of the EU as well as variations within the Visegrad group itself, focusing on the main drivers of economic globalisation – international trade, foreign direct investment, and immigration. The development of public opinion since the financial and economic crisis in 2009 indicates that Visegrad countries should not be treated as a uniform bloc of globalisation sceptics as there are significant differences in opinion between the more pessimistic Czechs and Slovaks and the more optimistic Poles and Hungarians. Their globalisation scepticism also varies across different dimensions of globalisation and is fuelled by different motivations.

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SELIGSON, MITCHELL A. « Popular Support for Regional Economic Integration in Latin America ». Journal of Latin American Studies 31, n^o 1 (février 1999) : 129–50. http://dx.doi.org/10.1017/s0022216x98005239.

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Regional economic integration schemes abound in Latin America, yet very little is known about the degree of popular support for such programmes. Now that democratic regimes rule in almost all of Latin America, public opinion can have an important impact on national policies. This paper examines the attitudes toward economic integration in 17 mainland Latin American countries with interview data from over 18,000 people. Bi-variate and multivariate analyses are conducted on the factors related to support for regional integration. Perceived benefits of integration and perceptions of personal and national economic situation prove to be important factors, as are higher levels of education, support for democracy and gender (males favour integration more than females). Two novel findings are that a positive opinion of the European Union along with satisfaction with the functioning of democracy are both linked to greater support for integration.

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Jeannet, Anne-Marie. « Internal migration and public opinion about the European Union : a time series cross-sectional study ». Socio-Economic Review 18, n^o 3 (3 août 2018) : 817–38. http://dx.doi.org/10.1093/ser/mwy034.

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Abstract Although the European Union (EU) allows citizens from member countries to migrate freely within its confines to facilitate integration, it may be alienating public support for Europe. This article investigates this by extending group threat theory to explain how internal migration is related to public opinion about the EU using annual Eurobarometer data from 1998 to 2014 across 15 Western European countries. Employing a pooled time cross-sectional design, I find that the presence of EU citizens from Central and Eastern European member states is positively related to public beliefs that EU membership is not beneficial for their country. The results also show that this relationship is even stronger during an economic downturn. There is weak evidence that it may be related to distrust in European institutions as well. These findings shed light on why public support for the EU can erode over time and how it responds to contextual changes in Europe’s internal migration patterns. The study concludes by discussing how group threat theory is relevant for understanding public opinion about the EU.

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Godlewska, Ewa. « Ekonomiczne aspekty polityki integracyjnej Austrii wobec imigrantów ». Przegląd europejski 1, n^o 1 (1 décembre 2018) : 89–102. http://dx.doi.org/10.5604/01.3001.0012.9999.

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In recent years the public debate in Europe has been dominated by the topic of refugee crisis. Disputes on its solving have become a part of public life in practically all European countries. Intergovernmental organisations, like the European Union for example, are also interested in this problem. Austria is one of the countries that directly experienced the influx of migrants. In the context of these events, it is worth considering three issues. First of all, is it possible to continue the existing assumptions in the time of the migration crisis? The second is the question of specific challenges for the “integration package” implemented in Austria. The article also attempts to answer the questions: what is the main costs of integration and what is the opinion about this costs? The economic factor has been discussed from several perspectives – the cause, the effect and the kind of challenge for Austria’s integration policy.

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Kouba, Luděk, Michal Mádr, Danuše Nerudová et Petr Rozmahel. « Policy Autonomy, Coordination or Harmonization in the Persistently Heterogeneous European Union ? » DANUBE : Law and Economics Review 7, n^o 1 (1 mars 2016) : 53–71. http://dx.doi.org/10.1515/danb-2016-0004.

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Abstract Within the context of the continuing integration process in Europe, this paper addresses the question of whether policies in the EU should head towards autonomy, coordination or harmonization. Taking the path dependence effect into account, it is the authors’ opinion that Europe has gone too far in its integration process to be able to continue with policies being fully under the competences of individual member countries. However, the habitual question still arises: does fiscal policy need to be harmonized to a level comparable to monetary policy as these two policies, necessarily, complement each other? This paper argues that it does not. There are three main arguments discussed. Firstly, the authors build on the theory of fiscal federalism. Secondly, there are significantly different regimes of welfare states and extents of social policies among European countries, which strongly determine the character of public finance. And thirdly, the tax systems across Europe are also highly divergent, with many features of continuing tax competition.

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MARCHENKO, Sergii. « Strategic public finance governance : European integration course, international trends, national peculiarities ». Fìnansi Ukraïni 2022, n^o 1 (9 mai 2022) : 7–26. http://dx.doi.org/10.33763/finukr2022.01.007.

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The experience of public finance management in the EU in the framework of tightly controlled coordination of medium-term fiscal policy and the single monetary policy of the European Monetary Union (EMU) indicates that Strategic Public Finance Governance (SPFG) should be distinguished from the strategy for reforming the public finance management system within the established approaches of Public Finance Management (PFM) as general from special. The Strategic Public Finance Governance Mission (SPFG) is seen as enhancing the government’s financial capacity to respond in a timely and adequate manner to global challenges and threats through coordinated and targeted participation in relevant international activities and programs that correlate with the solution of certain global problems. The mission also includes expanding the fiscal space for public financial support of national sustainable development priorities that meet national interests, the criteria of national security in general and economic, financial, fiscal in particular. This involves the use of both domestic and borrowed (from other countries, international organizations, etc.) financial resources. Nowadays, the PFM approach covers mainly the general government sector. Strategic Public Finance Governance (SPFG) should cover the public sector as a whole. In our opinion, this is the main direction of further European integration reform of the public finance management system in Ukraine.

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Habro, Irina, et Mykhailo Solomko. « Development of environmental diplomacy of the European Union ». European Historical Studies, n^o 18 (2021) : 6–13. http://dx.doi.org/10.17721/2524-048x.2021.18.01.

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The article is devoted to the analysis of the development of environmental diplomacy of the European Union. Today environmental diplomacy has become an important way for states to promote their course of environmental diplomacy, to protect their environmental rights and interests, to promote their own economic and environmental development. The most striking example of the application of green diplomacy on a regional and global scale is the environmental policy implemented by EU member states. Within the EU there is a huge number of environmental programs for the development of renewable energy sources, protection of flora and fauna, as well as combating pollution of water and land resources. To implement its own environmental diplomacy, the EU has adopted a number of important regulations, which are analyzed in the article. The most thorough legal act in the field of environmental diplomacy was Council Directive 85/337 / EEC of 1985 on the assessment of the effects of public and private projects on the environment. This directive reflects the EU’s desire to draw the attention of government agencies and the public to environmental issues and to encourage their collective solution. EU environmental diplomacy is carried out through diplomatic missions, missions, delegations, as well as at the individual level. It involves European politicians and officials who are able to influence international public opinion, employees of foreign ministries and diplomatic missions. The EU also involves third countries as partners to discuss the most pressing environmental issues and their future solutions: climate change, biodiversity conservation, soil depletion, forest and water resources, and renewable energy. Environmental protection is one of the priority areas for European integration. States wishing to join the EU must meet its environmental standards and implement key principles of environmental legislation. It is noted that the EU countries are trying to transfer the economy to clean technologies and diplomatically encourage others to take measures to improve the environmental situation.

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G. Panagopoulos, Athanasios. « Euro Zone Budget and its Effects on the European and Monetary Union (EMU) Integration ». International Journal of Business Administration 11, n^o 3 (21 mai 2020) : 83. http://dx.doi.org/10.5430/ijba.v11n3p83.

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The implemention of a monetary union in Europe, to take full benefit of the Single Market’s potential benefits, has not up till now delivered the expected outcomes. On the contrary, the euro area has been afflicted by many difficulties, including weak growth, unemployment, and inequality. Many blame the euro’s malfunctioning design, and especially its inability to promote economic convergence and provide amendment and stabilization mechanisms. The latter view prevailed when shaping the austerity policies imposed on the countries more affected by the financial and sovereign debt crises, intensifying an economic recession with dramatic social consequences. Citizens’ distrust in the European Union’s institutions grew, along with support for nationalistic political forces opposing the European integration project. Some of EMU’s needed reforms will both promote convergence, and help smooth economic activity and maintain citizens’ wellbeing when crises occur. The creation of an autonomous budget for the euro zone was mentioned in a European Commission discussion paper on the future of the EU. This is an eminently political matter, very sensitive to domestic public opinions. In fact, the existence of a budget for the euro zone, in recognition of the fact that this subset of EU countries has specific needs, distinct from those of other non-EMU members, would translate into a situation requiring the design of different budgets within the EU. Such issue is at the heart of the intense debate between holders of different views concerning the future of the EU and of the euro zone, especially in what concerns the question of which of these geometries will in the future be the engine for further economic and political integration in Europe. This paper assesses one of the main deficiencies of the euro’s governance model – lack of automatic stabilization – and discusses proposals to overcome it.

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Sekacheva, A. B. « Crisis Phenomena in the European Union Economy at the Present Stage of its Development ». World of new economy 15, n^o 1 (25 mars 2021) : 91–99. http://dx.doi.org/10.26794/2220-6469-2021-15-1-91-99.

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The article reveals the main problems related to the EU economy’s state and the prospects for its further development. This topic is extremely important for Russia since the European Union is its leading foreign trade partner. The article states that the EU is the largest integration grouping globally in terms of its economic potential. Simultaneously, the lack of significant reserves of natural resources and dependence on their external supplies does not allow the EU to realize its economic opportunities fully. At the same time, the export-oriented model of the economies of its leading member countries makes them sensitive to flctuations in the conjuncture of foreign markets, and the growing public debt contributes to the development of disintegration processes. Besides, the growth of migration flws, the increase in socio-economic tensions, especially during the coronavirus period, also do not allow the EU to solve the accumulated problems. Simultaneously, excessive dependence on the United States in geopolitical and geo-economic relations hinders the development of mutually benefiial economic ties with Russia and other countries. The article presents various opinions about the future of the EU and notes that many authoritative political fiures and experts consider that due to these reasons, it cannot be preserved as a whole.

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Thèses sur le sujet "European Union countries – Economic integration – Public opinion"

Carey, Sean D. (Sean Damien). « A Political and Macroeconomic Explanation of Public Support for European Integration ». Thesis, University of North Texas, 1997. https://digital.library.unt.edu/ark:/67531/metadc278919/.

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This study develops a model of macroeconomic and political determinants of public support for European integration. The research is conducted on pooled cross-sectional time-series data from five European Union member states between 1978 and 1994. The method used in this analysis is a Generalized Least Squares - Autoregressive Moving Average approach. The factors hypothesized to determine a macroeconomic explanation of public support for integration are inflation, unemployment, and economic growth. The effect of the major economic reform in the 1980s, the Single European Act, is hypothesized to act as a positive permanent intervention. The other determinants of public support are the temporary interventions of European Parliament elections and the permanent intervention of the Maastricht Treaty in 1992. These are hypothesized to exert a negative effect. In a fully specified model all variables except economic growth and European Parliament elections demonstrate statistical significance at the 0.10 level or better.

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Aldrich, Andrea Stephanie. « "Ignorant and Confused?" Knowledge and Awareness as Determinants of Euroskepticism ». unrestricted, 2009. http://etd.gsu.edu/theses/available/etd-04152009-143419/.

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Thesis (M.A.)--Georgia State University, 2009.
Title from file title page. William Downs, committee chair ; Jelena Subotic, Charles Hankla, committee members. Description based on contents viewed Sep. 28, 2009. Includes bibliographical references (p. 54-56).

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Zhang, Lu. « Is the EU a social union ? :the function of common social policy for European integration ». Thesis, University of Macau, 2012. http://umaclib3.umac.mo/record=b2554777.

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Zottarelli, Lisa K. « Coming in From the Cold : Integration into the European Union and Public Opinion on Democracy and the Market Economy in Central and Eastern Europe ». Thesis, University of North Texas, 2002. https://digital.library.unt.edu/ark:/67531/metadc3099/.

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The political economy transformations of the countries of Central and Eastern Europe have received a great deal of attention over the past decade. The focus of much research has been to examine the internal national reorientations of the countries with regard to the changes in political and economic conditions. The importance of the international reorientation of these countries toward Western Europe in general and the European Union in particular has been generally overlooked. This dissertation examines public opinion on the political and economic transformations within the framework of the direction of the international reorientations of the countries. The countries were divided into three categories, those that can be expected to be invited to join the European Union in the next enlargement, those that can be expected to join the European Union in a subsequent enlargement, and the countries not seeking European Union membership. Public opinion on democracy and the market economy and attitudinal factors that influence these opinions are compared in 16 countries in Central and Eastern Europe. The data are from the Central and East European Barometers 3-7 (1992 - 1996). The findings suggest that general opinions regarding satisfaction with democracy are not related to the status of the country seeking membership in the European Union while support from the market economy does differ. When examining attitudinal factors that are related to satisfaction with democracy and support for the market economy, differences emerged between the three categories of countries. These findings suggest that public opinion is in part shaped by the international orientations of the country and that changes in public opinion are important in understanding the political and economic transformation processes.

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DOMM, Rory. « Public support for European integration in eight member states : a battle for the hearts as well as the minds of Europe's citizens ». Doctoral thesis, 2002. http://hdl.handle.net/1814/5252.

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Defence date: 22 November 2002
Examining Board: Prof. Richard Breen, FBA, MRIA (Supervisor); Prof. Anthony Heath, FBA; Prof. Michael Keating, European University Institute; Prof. Richard Sinnot, University College Dublin
First made available online on 16 April 2018
In this thesis the author aims to make a contribution to our understanding o f mass attitudes towards European integration. The initial theoretical backdrop is the field of regional integration, where mass attitudes are generally specified to play a minimal role in integrative developments. I criticise this viewpoint, and in particular the Permissive Consensus approach of Lindberg and Scheingold (1970), from an empirical and theoretical stance, arguing instead that public support for European integration is capable o f fulfilling an important legitimising function. Amongst other researchers that view public opinion as worthy of study, the consensus is that mass support for integration is largely a function o f utilitarian calculations. My starting points are the large, unexplained differences in support by country that remain in many utilitarian studies. I hypothesise that explanations o f mass support for integration are complemented by the inclusion o f variables that account for so-called ‘affective* attitudes. Specifically, I construct variables measuring national pride, European identity, nationalism and racism for European Union respondents surveyed in the International Social Survey Programme 1995 National Identity dataset. Here, as elsewhere in the thesis, I use commonly applied social sciences methodologies to test my hypotheses both at aggregate and country level. Essentially, I show that higher levels of pride and European identity are positively related to support, while nationalism and racism are negatively related. A second empirical section to the thesis addresses how the four affective concepts interrelate with one another in the data. Although I do not formulate specific hypotheses in this case, I am, however, informed by the socio-psychological literature concerning social identity. In a final empirical section, I use Eurobarometer data to attempt an explanation o f non-attitudes towards European integration, shown to be ubiquitous in both surveys. Here, the explanatory focus is on education, knowledge and interest in politics rather than affective variables.

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Fisher, Jeremiah J. Smith Dale L. « Ideology and social attitudes a review of European and British attitudes to European integration / ». Diss., 2005. http://etd.lib.fsu.edu/theses/available/etd-04092005-201047.

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Thesis (M.A.)--Florida State University, 2005.
Advisor: Dr. Dale L. Smith, Florida State University, College of Social Sciences, Dept. of International Affairs. Title and description from dissertation home page (viewed June 8, 2005). Document formatted into pages; contains viii, 70 pages. Includes bibliographical references.

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Shields, Alexander Gordon. « Public attitudes towards European integration in Germany and Britain, 1973-1995 / ». 2001. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=009684838&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Livres sur le sujet "European Union countries – Economic integration – Public opinion"

Interests and integration : Market liberalization, public opinion, and European Union. Ann Arbor : University of Michigan Press, 1998.

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Jacques, Rupnik, dir. Les Européens face à l'élargissement : Perceptions, acteurs, enjeux. Paris : Presses de sciences po, 2004.

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Reasonable Europeans : Determinants of citizens' support for the delegation of competencies in 29 countries. Baden-Baden : Nomos, 2008.

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author, Koos Agnes K., dir. European identity : Its feasibility and desirability. Lanham, Maryland : Lexington Books, 2014.

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Political parties and Euroscepticism. New York : Palgrave Macmillan, 2012.

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1968-, McLaren Lauren M., dir. Identity, interests, and attitudes to European integration. Houndmills, Basingstoke, Hampshire : Palgrave Macmillan, 2005.

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C, Paraskevopoulos Christos, Grinspun Ricardo et Geōrgakopoulos Theodōros A, dir. Economic integration and public policy in the European Union. Cheltenham, UK : Edward Elgar, 1996.

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Euroscepticisms : Resistance and opposition to the European Community/European Union. Bologna : Società editrice Il mulino, 2019.

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Sushko, Oleksander, et Natalii︠a︡ Parkhomenko. European integration of Ukraine : As viewed by top Ukrainian politicians, businessmen and society Leaders. Kyiv : International Renaissance Foundation, 2003.

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Paul, Dekker, Netherlands. Sociaal en Cultureel Planbureau. et Netherlands Centraal Planbureau, dir. Marktplaats Europa : Vijftig jaar publieke opninie en marktintegratie in de Europese Unie. Den Haag : Sociaal en Cultureel Planbureau, 2007.

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Chapitres de livres sur le sujet "European Union countries – Economic integration – Public opinion"

Whitefield, Stephen. « Between East and West : Attitudes toward Political and Economic Integration in Russia and Ukraine, 1993–2001 ». Dans Public Opinion, Party Competition, and the European Union in Post-Communist Europe, 217–40. New York : Palgrave Macmillan US, 2006. http://dx.doi.org/10.1007/978-1-137-11500-3_12.

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Vogel, Lars. « Illiberal and Anti-EU Politics in the Name of the People ? Euroscepticism in East Central Europe 2004–2019 in Comparative Perspective ». Dans Palgrave Studies in European Union Politics, 29–55. Cham : Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-54674-8_2.

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Abstract This chapter describes patterns, trends and determinants of public Euroscepticism in East Central Europe (ECE). It investigates whether public opinion on European integration in this region is connected to the contestation of both the immigration policies and the constitutional principles of the EU by the respective national governments. By applying longitudinal and comparative analyses based on European Election Studies from 2004 to 2019, it shows public support for European integration in ECE as more closely linked to instrumental performance assessments than in the EU average and as structured by country-specific rather than region-specific patterns. Cultural issues, like immigration and conceptions of democracy, which dominate ECE governmental politics, are only related to public Euroscepticism in some of those countries. Based on these results, the chapter suggests that the connection between the illiberal and anti-EU politics of ECE national governments and public Euroscepticism is loose and conditional upon the national context.

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Guerra, Simona, et Lauren M. McLaren. « 25. Public Opinion and the European Union ». Dans European Union Politics. Oxford University Press, 2016. http://dx.doi.org/10.1093/hepl/9780198708933.003.0025.

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This chapter examines trends in public opinion toward the European Union. Through the mid-1980s, EU member governments and bureaucrats were interested in limited public involvement in the integration process. With the introduction of the Single European Act and later the Constitutional Treaty and the Lisbon Treaty, member states began selling their varying visions of a renewed European project that would contribute to the further economic and political development of the EU integration process. The chapter first considers general perceptions of the EU before assessing the key factors that are believed to account for differences in mass opinion regarding the EU. These include rational utilitarianism, perceptions of the national government, political psychology factors such as cognitive mobilization and concerns about the loss of national identity, and the role of mass media in shaping attitudes towards the EU. The chapter concludes with an analysis of the level of trust towards EU institutions.

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« The Common Agricultural Policy of the EU and developing countries ». Dans Economic Integration and Public Policy in the European Union, 193–205. Edward Elgar Publishing, 1996. http://dx.doi.org/10.4337/9781035303267.00031.

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« Systemic and fundamental pressures in the EMS : strong- versus weak-currency countries ». Dans Economic Integration and Public Policy in the European Union, 9–20. Edward Elgar Publishing, 1996. http://dx.doi.org/10.4337/9781035303267.00012.

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« Are there political cycles in the member countries of the EU ? An empirical investigation ». Dans Economic Integration and Public Policy in the European Union, 61–76. Edward Elgar Publishing, 1996. http://dx.doi.org/10.4337/9781035303267.00016.

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Pasarín, Ana Mar Fernández, et Francesc Morata. « 7. Spain : Pragmatic Europeanism or the End of Unconditional Support for European Integration ? » Dans The Member States of the European Union, 149–77. Oxford University Press, 2020. http://dx.doi.org/10.1093/hepl/9780198737391.003.0007.

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This chapter examines the different aspects of Spain’s adaptation to the European Union, and more specifically how Europe became a source of benefits and modernization for the country. Spain is the only country among all those which have joined the EU after 1958 whose political parties and citizenry were in full support of acccession. Europeanization has affected most policy areas, particularly economic and social policies in response to EU pressures during the financial crisis. The chapter first considers the pattern of Spain’s relations with the EU before discussing the overall assessment of its EU membership among public opinion and political parties. It then analyses the impact of EU membership on Spain’s political institutions and governance, judicial politics, and policy adaptation in areas such as the Common Agricultural Policy and environmental policy. The chapter concludes by exploring how Spain’s unconditional support for integration has become more conditional since the financial crisis.

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Kasekende, Louis A. « East African Monetary Union ». Dans 50 Years of Central Banking in Kenya, 175–94. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198851820.003.0011.

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This chapter highlights progress with the East Africa Monetary Union (EAMU) and the implications for the future of central banking in the Eastern African region. In 2013, East African countries committed to move to a monetary union by 2024. However, monetary unions offer benefits as well as challenges, given the experience in European Monetary Union. The chapter highlights four main important issues: the imperative of extensive economic integration in order to reap benefits from EAMU; the need for strong, enforceable, but feasible rules to ensure the fiscal sustainability of each partner state, given that once EAMU is established, they will no longer have the option of financing their public debt from their own central banks; the mechanism for alignment of the exchange rates in the period prior to the introduction of the common currency; and how to mitigate the adverse impact of asymmetric macroeconomic shocks within the EAC.

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Págio, Leonardo Saraiva. « UMA NOVA ORDEM JURÍDICA FISCAL INTERNACIONAL ATRAVÉS DA COOPERAÇÃO ELETRÔNICA DE INFORMAÇÕES FINANCEIRAS-FISCAIS ». Dans Fronteiras de acesso à Justiça : Processo e Meios Alternativos na Democracia no Século XXI, 35–53. JUS.XXI, 2022. http://dx.doi.org/10.51389/qdkv9608.

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In a Portuguese-Brazilian dialogue, confronting the realities of the American and European continents, it is clear that the European Union, through the OECD with the support of the United States through FATCA, contributes to international cooperation with respect to providing legal conditions and procedures favorable to an information technology integrated in the scope of their respective financial-fiscal systems to attend to the control and inspection of facts that generate taxable wealth and, in this way, realize distributive justice at the international level, strengthening all countries. It is notorious the existence of a significant portion of the population using the culture of avoiding taxation as an advantageous means to indulge themselves and have greater gains against competitors in an unfair way. This posture on the part of natural and legal persons in American and European countries directly harms the collection, the provision of public services and the democratic process for the effective reduction of social inequalities. Confronting this nefarious and improper conduct of omissive tax exemption, which directly affects the implementation of international fiscal and human rights standards, is in line with a promising legal regime for exchanges at a technological level of financial-tax information in the fight against fraud and tax evasion. In addition to eliminating terrorist financing, preventing aggressive tax planning, money laundering and eliminating criminal organizations that engage in money laundering and other crimes against public order. The theme of exchanging tax information has been widely debated and new paradigms have been adopted, namely due to the international context we have lived in the last decades characterized by the phenomenon of globalization of national economies, technological advances, the role of the Social State and several unexpected events and impacting of a natural or induced nature, it has favored a new posture of adaptation, improvement and integration of countries and their administrative operation systems and, above all, fiscal. The activities in this legal exchange regime, according to the author, are the responsibility of an international organization with specialized technical coordination (European Commission/WTO) with power to make decisions regarding the promotion or economic administrative restrictions in favor of the public interest, in the rigorous and sophisticated regulation of the entire flow of information generated in each tax system in the European Union, Mercosur and all countries in the world, so that taxpayers are under monitoring and security regarding their valued income and acquisitions, given the globalized economy, as this deepens scientific research in his master's thesis in legal and business sciences in Portugal. The European Union, like Mercosur and other intergovernmental organizations for economic integration, are advancing with the objective of transparency and improvement of processes that will benefit the State's revenue and establish fiscal rules that favor the exchange of financial information between countries for an advanced control and inspection of the tax system, in the face of that omissive sovereign State, which perhaps does not respect or is unable to preserve the rights constitutionally guaranteed to all its citizens. The cooperation system in the exchange of financial-fiscal information at a universal level, between the tax administrations integrated to the competition bodies, will enable the execution of investigation, analysis, control and financial-fiscal-market assessment of all taxpayers and companies in a certain territory, so that it does not happen that a given company decides to transfer to another country to carry out its operations, based on privileged and selective conditions granted to it, without taking into account the damage to competitors, to the taxpayers and the State.

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Actes de conférences sur le sujet "European Union countries – Economic integration – Public opinion"

Korsaka, Tereza, et Gunta Grinberga-Zalite. « Theoretical characteristics of using leverage instruments in the context of rural entrepreneurship ». Dans 21st International Scientific Conference "Economic Science for Rural Development 2020". Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2020. http://dx.doi.org/10.22616/esrd.2020.53.022.

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Today, the matters pertaining to regional and urban development in the EU are increasingly integrated into EU development plans and strategies. The EU actively facilitates regional development by supporting the development of small and medium-sized enterprises in the regions to contribute to employment, education and social integration. The strategic goal of the National Development Plan of Latvia 2021-2027 is to promote also regional development in Latvia in order to ensure long-term balanced growth in the country. Promoting entrepreneurship in the regions is of great importance, as Latvia is still one of the countries in the European Union experiencing unbalanced regional development and having socio-economic disparities. Consequently, financial performance and financial stability play an important role in sustainable business development. Rural entrepreneurs whose business is seasonal often lack an awareness of the role of financial leverage degrees, which could lead to making wrong decisions. Performing an assessment of the degrees of financial leverage could be useful not only in a situation when experiencing a business expansion but also when a business decline occurs, which is specific to rural entrepreneurship. A hypothesis of the present research is based on the authors’ opinion that by meaningfully applying the degrees of financial leverage, it is possible to enhance the financial performance of enterprises, which is particularly important for rural entrepreneurship. The aim of the research is to define the degrees of financial leverage – the degree of operating leverage (DOL), the degree of financial leverage (DFL) and the degree of combined leverage (DCL) – as measures of financial performance of enterprises and classify the principles of measure assessment in relation to whether the indicator percentage changes used in financial leverage calculations are positive or negative. The research employed the following methods: induction – to make scientific assumptions and identify similarities based on individual elements – and deduction – to logically systematize and explain empirical data. Applying the empirical and logical construction methods, the authors analysed six different theoretically possible situations, gave six different examples, defined and classified the principles of leverage degree assessment as different (positive and negative) in relation to the indicator percentage changes used in financial leverage calculations.

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