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In recent years, the trade policy of various countries has become an important topic, both for administration and business. The present paper aims at presenting the EU trade policy and some of its advantages and challenges.
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National and international corruption indices suggest that the Bulgarian tax administration has an important role to play in fighting corruption. While the general public and the business community are inclined to think better of the tax administration, in terms of the levels and spread of corruption, by comparison with other institutions, such as customs, the police or the judiciary, corruption in the tax administration is still admittedly rather high. Business largely believes that most, if not all, tax officers are involved in corruption. Over the last five years, one out of five businesses on average has come under corruption pressure at the hands of tax officers. While they would not go as far as to accept the taxpayers’ perception of the situation, members of the tax administration do not deny the problem. They see the administration’s functional areas for Tax Audit and Operational Control as worst affected in terms of, respectively, the amounts of money changing hands and the frequency of such transactions. International surveys are inconclusive about the level of corruption in the Bulgarian tax administration on a comparison basis. The World Economic Forum rates it as relatively low within the enlarged European Union. By contrast, the World Bank has found it to be higher than corruption levels in most of the Balkans and the former Soviet republics. The purpose of this study is not primarily to add another estimate of the level and scale of tax corruption in Bulgaria but rather, to contribute to an in-depth diagnosis of the phenomenon in terms of its drivers at work in individual and institutional behaviour.National and international corruption indices suggest that the Bulgarian tax administration has an important role to play in fighting corruption. While the general public and the business community are inclined to think better of the tax administration, in terms of the levels and spread of corruption, by comparison with other institutions, such as customs, the police or the judiciary, corruption in the tax administration is still admittedly rather high. Business largely believes that most, if not all, tax officers are involved in corruption. Over the last five years, one out of five businesses on average has come under corruption pressure at the hands of tax officers. While they would not go as far as to accept the taxpayers’ perception of the situation, members of the tax administration do not deny the problem. They see the administration’s functional areas for Tax Audit and Operational Control as worst affected in terms of, respectively, the amounts of money changing hands and the frequency of such transactions. International surveys are inconclusive about the level of corruption in the Bulgarian tax administration on a comparison basis. The World Economic Forum rates it as relatively low within the enlarged European Union. By contrast, the World Bank has found it to be higher than corruption levels in most of the Balkans and the former Soviet republics. The purpose of this study is not primarily to add another estimate of the level and scale of tax corruption in Bulgaria but rather, to contribute to an in-depth diagnosis of the phenomenon in terms of its drivers at work in individual and institutional behaviour.
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Imenovanje i razrješenje članova upravnih odbora javnih ustanova u Federaciji BiH regulisano je zakonskim i podzakonskim propisima na entitetskom, kantonalnom i općinskom nivou. Odredbama Zakona o ministarskim, vladinim i drugim imenovanjima Federacije Bosne i Hercegovine, koji se primjenjuje na svim nivoima vlasti u F BiH, uključujući kantone, općine i gradove, utvrđen je otvoreni postupak izbora kojim se vrši konačno imenovanje i ponovno imenovanje na pozicije u reguliranim organima.
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![[rec.] Lech Chojnowski, Bezpieczeństwo międzynarodowe.
Aspekty instytucjonalne i organizacyjne, Słupsk 2017, ss. 193](/api/image/getissuecoverimage?id=picture_2017_43064.jpeg)
The subject of this study is the evolution of British public policy between 1900 and 2010 with to the special focus on budgetary, monetary and social policy, as well as policy towards the public sector. This period was characterized by a steady, yet non-linear rise in economic and social activity of the state. Sudden increases were caused by one of three categories of events: wars, economic crises and changes at the highest levels of government. As a result, the history of British public policy in between 1900 and 2010 is divided into the following stages: 1) 1900-1931 - decline of the liberal era; 2) 1931-1951 - steady increase in the state's economic activity; 3) 1951-1979 - systemic stabilization at a high level of state involvement in economic and social issues; 4) 1997-2007 - attempt to return to economic liberalism; 5) 2007-2010 - a period of volatility and the search for new public policy principles.
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Multifarious incentives are provided for R&D, innovation and design activities with “The Law about Supporting R&D and Design Activities” numbered 5746, in 2008. Some articles of Law number 5746 was changed with Law number 6676 issued in 2016. In 2017, some changes were made over the present regulatory texts of Law number 5746 and some new regulatory texts were issued. Thus, incentives are made more attractive and also their acquisition circumstances and application conditions are made easier. TMS 20 is the accounting standard applied in accounting for, and in the disclosure of government incentives. It is indicated within TMS 20 that receiving manner of the incentive would not affect its accounting method. It is stated that incentives received either in cash or as a reduction of a liability to the government would be accounted for in the same manner. One of the incentives identified in Law number 5746, is SSI premium employer’s share support. Pursuant to regarding law, half of SSI premium employer’s share that is calculated over the wages earned from related efforts of the staff -who are employed in R&D, innovation and design centers and in projects approved by organizations defined in regulations- is being paid from the related fund in Ministry of Finance’s budget, if specified requirements are met. This paper comprises recognition of SSI premium employer’s share support which is defined in Law number 5746. To demonstrate calculation -in accordance with recent regulations- and recognition steps -pursuant to TMS 20- of SSI premium employer’s share supports for staff who have different qualifications, is set as objective of the study. A literature review is made over the legislations whole, which includes laws, by-laws and general communiques, and the related academic studies. SSI premium employer’s share support is explained in details after incentive elements defined within Law number 5746 are briefly summarized. The subject is tried to be concretized by giving epitomes about calculation and book entries of this support and obtained implications are summarized in conclusion section.
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Aim: With the Law No 5018 (Public Financial Management and Control Law), an internal control system was established to comply with international standards and European Union norms. Within this scope, a number of legal regulations have been made based on the COSO model in order to place internal control in all public institutions and organizations.In this study, the effectiveness of the Ministry of Finance internal control system, which pioneered the implementation of the internal control system in the public sector, was investigated.Method: In the study, the applicability of the system was investigated by examining the units of the Ministry of Finance for internal control,examining the web pages of the İKEP (Internal Control Standards Compliance Action Plan), the Internal Control Circular, the Internal Control Training Book and the central and provincial units. And the problems encountered in ensuring the effectiveness of the system.Findings: The Ministry of Finance has published internal control studies on the web pages of the Ministry's affiliated units where the structures such as the İYK (Monitoring Steering Board), SGB (Strategy Development Directorate) and DIYK (Treasury Monitoring Steering Board) were established in the organization structure for the internal control system.Results: The establishment of the internal control structure and the achievement of its effectiveness have not yet been reached in the Ministry of Finance. It has been concluded that the subject is not fully owned by the staff, the internal control sense is not established and more effective measures should put into practice
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Along with the globalization process, there have been many changes and transformations in the field of functions and duties of states in the framework of the new dynamics of change in the world. It has been observed that there has been a change in the structure of central administrations and a change in localization in local administrations. The process of globalization and the process of localization, which is closely influenced by the whole World and EU Countries, brought together the structural funds that need to be changed and regulated. A number of arrangements made with the EU cohesion policy under the European Local Self-Government Charter in the light of decentralization reforms within the framework of principles in Turkey on 22.02.2005 enacted 5302 No. of Special Provincial Administration Law is aimed to study the scope of decentralization reforms. In the first part of the work, general information about the historical development and organs of Special Provincial Administrations is given. In the next section, the concept of localization, the effects of localization and policies are emphasized. Lastly, Law No. 5302 tried to examine the harmonization of the changes made in the Special Provincial Administration system in line with localization policies.
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There is no doubt that the border is a place of power – a local authority. In its essence it involves the existence of a distinct interest in forming a borderland community. This interest is reflected in the institutional form of local government, under which the local authority is exercised. Borderland is always a political force and determines the specificity of power in a given area, often determining systemic solutions in the country. It is obvious that a large role is played by the border strength with which they articulated their needs and the general conditions of political organization within which it operates (system, historical traditions, etc.). In the radically different circumstances, the local government operates in ethnically homogenous Poland. It’s not the borderland who has forced decentralization and the need for efficient governance of new political conditions. The needs of the Borderland, at first loudly articulated, have been met mostly by legislation protecting ethnic and national minorities. However, of significance is the example of the Silesian Autonomy Movement as the identity of the Borderland, which is still not satisfied with his own status. Within the framework of the homogeneous state, there are many opportunities for the borderland to participate in the exercise of local authority. Although the administrative division takes into account the principle of diversity of socio- cultural variety of the country, the administration is a standardized, three-tier system that coexists with government in the area. Each level has a decision-making council or Regional Council in the province and a Board as an executive body. The councils, the Regional Councils and the executive authorities in the municipalities are elected by the local community. Similarly, the tasks are divided equally and harmonized powers, and rules governing the relationship between the administrations in all directions. There is no hierarchical subordination here, the activity is under the protection of the courts of general jurisdiction and is subject to the administrative jurisdiction. The control and supervision of the activities are intended only to verify compliance with the law.
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The text presents the issue of the Supreme Court’s functions from the perspective of civil law countries. The author argues that the division into cassation, revision and appeal is not an adequate point of reference enabling to define those functions. The author asserts that the most important criterion is whether the Supreme Court acts overwhelmingly in public or private interest. The assessment of that criterion should be made on the basis of the methods of selection of cases by the Supreme Court. What is essential is whether the selection is based on public aims or whether it simply aims at solving a given case accurately. It may be argued that as a result of reforms introduced in the last few years, the majorityof civil law countries have focusedon the implementation of the public rather than private functions. The author concludes that the public function of supreme courts is of a completely different significance than in the times of socialism. The public interest is combined with private interest as it refers to the situation of parties – not parties to the specific proceedings, but all parties which are going to engage in litigation in the future.
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The text presents different attributes of the Supreme Court in common law and civil law systems. The author claims that the question of design and function of a supreme court, while important, is no more significant than the issue of its institutional status and evolution, i.e. something one could refer to as “legal culture”. Neither the “common law camp”, nor the “civil law camp” turns out to be monolithic in this regard. The distinctive history of the US Supreme Court is presented through the perspective of its statutory and procedural supremacy, as well as its power of constitutional adjudication. The author indicates that the supremacy of the US Supreme Court depends on many factors. Arguably, the most important attribute of the US Supreme Court’s supremacy is linked with the latitude offered to judges in common law system to “make law”, which stands in contrast to a limited judicial function in many civil law countries. The author argues that being a court in a common law system carries with it much broader authority. A supreme court in such a system is, as a result, much more supreme. The author concludes his comparative remarks by saying that it is not possible to proclaim the superiority of one specific system because there are too many variables that come into play with regard to respective nations.
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Policy implementation involves translating the goals and objectives of policy into action. Although seen as an integral part of the policy cycle, substantial research has not yet been carried out in this area. This paper examines the state and status of policy implementation as a discipline and the factors associated with implementation performance, based on a review of the literature and analysis by researchers.The assessment in this study confirms the dearth of theoretical development of this subject as a major concern for this discipline and a barrier for perfect execution. It was also found that multiple factors are linked to poor policy performance, such as a lack of coordination, funding, commitment, capabilities among implementers and top-downsupport. Finally, by critically looking into loopholes associated with performance in policy implementation, five theoretical models were developed for improving performance.These respectively had a rational, organisational, political, bureaucratic and management basis. It is expected that the application of these standards would help to overcome issues, leading to successful policy performance.
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While democracy in Europe took a very long time to emerge and consolidate itself, the democratization of Europe has only just begun and remains a rather remote prospect. The competing national states that composed this part of the world were originally autocratic – with the historical exception of Switzerland, which somehow continuously managed to practice its peculiar form of democracy. Indeed, Western Europe became uniformly democratic only in the mid-1970s with the regime changes in Portugal, Spain, and Greece. And parts of the former Soviet Union have still to institutionalize the accountability of its rulers by way of competitive processes of representation.
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Developing e-Government interoperability in the government context is a complex task. As interoperability in government context is associated and hindered by many challenges and barriers connected to government nature of complexity. Interoperability is generally defined as the ability for two (or more) systems to exchange information and to use the information that has been exchanged. In this paper, we focus on computing systems interoperability across government ministries to achieve interoperable e-Government IT based solutions. In order to achieve e-Government interoperability in an organised and efficient way, this paper establishes a guidance-based approach for enhancing the e-Government Interoperability. This contribution is motivated by the limitations of the traditional software engineering methodologies in terms of analysis, design and development frameworks to a point that they can hardly cope with the growing issues of e-Government services interoperability.
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A possible alternative of involving resources required for carrying out the municipal tasks is to introduce local taxes which allows the municipalities to manage themselves financially alone. Aim of the treatise is to present the development in number of municipalities introducing local taxes, the role of own revenues and local taxes in the budget of municipalities, highlighting the development in amount of the business tax by settlement type. Based on the data, it can be stated that there has been a significant change in the structure of budget of municipalities since 2008,the local taxes play a decisive role, those ones serve as important sources of funding in addition to the decreasing state aid.
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The article analyzes the factors that infl uence consumer acculturation among Asians living in Hungary. 107 semi-structuredinterviews were conducted. The study presents the link between identity, food consumption and media consumption. Duringthe analysis we came to the conclusion that the types of media watched by the interviewees infl uence the acculturation ofthe consumers. There is also a signifi cant diff erence between how we obtain information and the identity of people using theChinese WeChat program and those using Facebook Messenger
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On 24 August 1991, the Supreme Council of the Ukrainian SSR proclaimed independence, and on 1 December the same year, the Ukrainian people ratified that proclamation in a referendum. The new Ukrainian state had some very important assets, such as the peaceful path that led to its independence, the fact that its territory was uncontested and its civilian administration was established. They downside, which determined Ukraine’s fundamental weaknesses, was that like the other former Soviet republics, it had been part of the Soviet state and had no central state bodies of its own, such as a general staff, a bank of issue, or most of the necessary ministries. After nearly a quarter century of peaceful development, interrupted by the outbreak of the war in 2014, Ukraine is still weak, but at the same time it has consolidated internally and internationally, demonstrated its capacity to withstand armed aggression, and is actively looking for its place in the world. The country’s greatest success has been to raise a new generation of ‘natural-born citizens’ of Ukraine, while its greatest failure has been to succumb to the dramatic population decline with irreversible consequences, and to allow the impoverishment of the lower strata of society, typical for all the post-Soviet states. The present paper is not a history of independent Ukraine, but an attempt to present the main mechanisms by which the former Soviet republic has transformed itself into an independent state with a market economy. It is therefore mainly focused on internal developments in Ukraine.
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The African Union -a multipurpose cooperation platform which most believe inspired by the European Union- came to exist to transform the continents fate into a prosperous one. European Union unprecedentedly becomes the crucial factor to speed up the Europe’s integration. European Union is an economic community and was not meant, first, a political one. Hence European Union can be a quintessential lesson for the African Union if the later understands the formers achievement came because of the exclusive emphasis given to the economic approach. The paper empirically argues that economic integration leads to an outright continental political unity. Accordingly the continent’s integration can only be achieved when economic approach is given prior emphasis. The political approach is a default which by nature follows the achievements gained from economic approach.The African Union -a multipurpose cooperation platform which most believe inspired by the European Union- came to exist to transform the continents fate into a prosperous one. European Union unprecedentedly becomes the crucial factor to speed up the Europe’s integration. European Union is an economic community and was not meant, first, a political one. Hence European Union can be a quintessential lesson for the African Union if the later understands the formers achievement came because of the exclusive emphasis given to the economic approach. The paper empirically argues that economic integration leads to an outright continental political unity. Accordingly the continent’s integration can only be achieved when economic approach is given prior emphasis. The political approach is a default which by nature follows the achievements gained from economic approach.
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