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Begin New Search Topic Free Trade Political Geography Europe Content Type Special Report Publication Year within 10 Years

1. EU and Latin America A Stronger Partnership?

Author:
Antonella Mori
Publication Date:
12-2018
Content Type:
Special Report
Institution:
Italian Institute for International Political Studies (ISPI)
Abstract:
Despite a stop-and-go policy, over the past twenty years the European Union, Latin America, and the Caribbean Region have joined forces to scale-up their partnership. Today, the time seems ripe for the EU to give new impetus to bi-regional relations as the US interest in the region appears to be decreasing, and China quickly steps in. The near future will indicate whether the political will to bolster relations between the EU and the region is actually stronger than before: how will the agreements between the EU and Mexico, Chile, and the Caribbean be updated? Will the EU-MERCOSUR Association Agreement be completed? If so, the EU will be able to enact free trade agreements with all the countries in the region, except Bolivia, Venezuela and Cuba. The latter is already involved in its first ever negotiation with the EU to strengthen bilateral cooperation. This volume provides an overview and wide-ranging analyses on the ongoing negotiations, viable options and possible results.
Topic:
International Relations, European Union, Partnerships, and Free Trade
Political Geography:
Europe, Latin America, and Caribbean

2. Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine Peer Country Paper: Poland

Author:
Iakov Frizis, Krzysztof Głowacki, and Katarzyna Mirecka
Publication Date:
08-2017
Content Type:
Special Report
Institution:
Center for Social and Economic Research - CASE
Abstract:
Tax administration has been improving in Poland in recent years. The country moved from a ranking of 128 to a ranking of 47 in the Paying Taxes indicator of the World Bank’s Doing Business report between its 2012 and 2017 editions. However, compliance with taxes still requires 271 man hours, compared to the European Union (EU) & European Free Trade Association (EFTA) average of 173 man-hours and to the top Central and Eastern Europe (CEE) performer Estonia’s 81 man-hours. Polish tax legislation has been described as complex by some observers and not overly complex by other observers, while many emphasise that it is improving at a good pace. The paper summarizes knowledge on tax gaps in Poland with respect to PIT, CIT, VAT, and excise. An introduction to the Polish tax system is given, trends in tax collectability and estimates of the tax gaps are discussed, and methods of combating tax evasion and avoidance are reviewed. The paper has been written as part of the project “Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine” co-financed by the Visegrad Fund in the years 2016-2017.
Topic:
Financial Crimes, Tax Systems, Free Trade, Fiscal Policy, and VAT
Political Geography:
Europe, Ukraine, Poland, and European Union