Enlarging the European Union and Co-ordinating Corporate Taxes**

1999 ◽  
Vol 17 (2) ◽  
pp. 191-211
Author(s):  
Gaetana Trupiano
Keyword(s):  
European Union ◽  
Czech Republic ◽  
Eastern Europe ◽  
Tax Incentives ◽  
Corporate Taxes ◽  
Tax Structure ◽  
The European Union ◽  
Tax Reforms ◽  
Foreign Investors ◽  
Eu Membership

Abstract This paper analyzes the new tax structure and tax incentives of the most advanced countries of Eastern Europe which have been considered, initially, as suitable candidates to join the European Union (Hungary, Poland and Czech Republic). Preferential tax treatment for foreign investors has gradually been modified in the prospect of full EU membership. These Eastern countries have also carried out important tax reforms in relation with the policy of co-ordinating corporate taxes in EU.

scholarly journals The Hidden Business Costs Of European Union Enlargement: The Case Of The Czech Republic

2011 ◽  
Vol 3 (3) ◽  
Author(s):  
John Phillips ◽  
Emil Stark ◽  
Jerry Wheat
Keyword(s):  
European Union ◽  
Czech Republic ◽  
Eastern Europe ◽  
Western Europe ◽  
The European Union ◽  
Eu Accession ◽  
The Czech Republic ◽  
European Union Enlargement ◽  
Western European ◽  
The Eu

Enlargement of the European Union (EU) will take place on May 1, 2004. Nine countries from Eastern Europe will become full fledged members of the union. While these countries have met the EU accession criteria many are not really ready to compete with Western European companies. One of the major impediments for firms in the East is the hidden costs of joining the union. This paper explores some of the case of the Czech Republic, what hidden costs are currently apparent, and suggests changes that would make the Czech Republic more competitive in Western Europe.

Trade and FDI Between the Czech Republic and Portugal

2017 ◽  
pp. 200-225 ◽  
Author(s):  
Lenka Novotná ◽  
Inês Martins ◽  
António Moreira
Keyword(s):  
European Union ◽  
Foreign Direct Investment ◽  
Czech Republic ◽  
Eastern Europe ◽  
Market Economy ◽  
Direct Investment ◽  
The European Union ◽  
The Czech Republic ◽  
Collapse Of Communism ◽  
European Economies

With the collapse of communism, some former communist States of Eastern Europe managed to muddle through their way to a market economy and entered the European Union. This brought about the acceleration of Foreign Direct Investment (FDI) among the European economies and accelerated the globalization process. Although there is plenty of research on FDI and trade among countries, the aim of this chapter is to analyze how trade between Portugal and the Czech Republic have evolved over form 2000 until 2015. The chapter seeks to complement previous studies on FDI and trade as Portugal and the Czech Republic are part of the European Union, but have had different historical, cultural, and economic paths. The main conclusion of the chapter is that trade between both countries has grown significantly. The main reason affecting trade between both countries is the economic unrest Portugal has been through since 2008.

Trade and FDI Between the Czech Republic and Portugal

2020 ◽  
pp. 983-1008
Author(s):  
Lenka Novotná ◽  
Inês Martins ◽  
António Moreira
Keyword(s):  
European Union ◽  
Foreign Direct Investment ◽  
Czech Republic ◽  
Eastern Europe ◽  
Market Economy ◽  
Direct Investment ◽  
The European Union ◽  
The Czech Republic ◽  
Collapse Of Communism ◽  
European Economies

With the collapse of communism, some former communist States of Eastern Europe managed to muddle through their way to a market economy and entered the European Union. This brought about the acceleration of Foreign Direct Investment (FDI) among the European economies and accelerated the globalization process. Although there is plenty of research on FDI and trade among countries, the aim of this chapter is to analyze how trade between Portugal and the Czech Republic have evolved over form 2000 until 2015. The chapter seeks to complement previous studies on FDI and trade as Portugal and the Czech Republic are part of the European Union, but have had different historical, cultural, and economic paths. The main conclusion of the chapter is that trade between both countries has grown significantly. The main reason affecting trade between both countries is the economic unrest Portugal has been through since 2008.

The European Union and the Democratization Process of the Western Balkans

2014 ◽  
Vol 38 (1) ◽  
pp. 112-133 ◽  
Author(s):  
Ana Ješe Perković
Keyword(s):  
European Union ◽  
Foreign Policy ◽  
Eastern Europe ◽  
The European Union ◽  
Western Balkans ◽  
Weak Institutions ◽  
Policy Tool ◽  
Eu Membership ◽  
Policy Goals ◽  
The Eu

This paper considers democratization process in the Western Balkans and the influence of the European Union on this process. After the fall of communism European Union has been deeply involved in the transformation of the post-communist societies in the Eastern Europe. The lack of democratic tradition, complexity of democratic process, weak institutions and weak civil society have been among the main obstacles for quick transition. Yet many authors have argued that the EU membership has been one of the most important foreign policy goals of the post-socialist governments and a foreign policy tool of European Union. The EU has been using a leverage of prospect of EU membership and EU conditionality for implementing certain policies, hence trying to encourage the democratization process. This paper compares a democratization process in Central and Eastern Europe (CEE) with one in the Western Balkans, and looks at EU conditionality and its impact on the democratization process of the Western Balkan states. We argue that the prospect of EU membership has influenced democratization in the Western Balkans to some extent, but the implementation of reforms has been superficial in some policy areas due to ostensible compliance with EU rules of the political elites.

Familiarity Breeds Contempt

2009 ◽  
Vol 23 (3) ◽  
pp. 339-370 ◽  
Author(s):  
Aleksander Lust
Keyword(s):  
European Union ◽  
Economic Reform ◽  
The European Union ◽  
The West ◽  
Eu Membership ◽  
Economic Expectations ◽  
The Eu

In referenda held in 2003, over 90% of Lithuanians supported joining the European Union (EU), while only two-thirds of Estonians did. Why? This article shows that Lithuanians and Estonians had different economic expectations about the EU. Most Lithuanians hoped that EU membership would help Lithuania overcome its economic backwardness and isolation. By contrast, many Estonians worried that the accession would reinforce Estonia's underdevelopment and dependency on the West. I argue that these expectations reflected the two countries' strategies of economic reform. Lithuania sold state-owned enterprises (SOEs) to their managers and continued to trade heavily with Russia, which slowed down the modernization of its economy. Estonia sold SOEs to foreigners and reoriented its trade rapidly from Russia to the West, which hurt its traditional sectors (particularly agriculture) and infrastructure.

Sign in / Sign up

Export Citation Format

Share Document