Pub Date : 2021-01-01DOI: 10.46941/2021.se1.180-190
Csenge Halász
Certain technological improvements mean the obvious rethinking of the boundaries of the private sphere. This process has made a legislative response necessary. In this sense, Act LIII of 2018 can be highlighted, which states in its preamble that the modern devices of info communication have laid new foundation for the everyday communication, hence the protection of private life extends beyond the physical harassment to Internet. An important factor in the protection of privacy is the responsibility of companies, which must ensure the protection of the privacy rights of entities using their online interfaces.
{"title":"Verantwortung von unternehmen bei verletzung der privatsphäre –verantwortung von und in netzwerken","authors":"Csenge Halász","doi":"10.46941/2021.se1.180-190","DOIUrl":"https://doi.org/10.46941/2021.se1.180-190","url":null,"abstract":"Certain technological improvements mean the obvious rethinking of the boundaries of the private sphere. This process has made a legislative response necessary. In this sense, Act LIII of 2018 can be highlighted, which states in its preamble that the modern devices of info communication have laid new foundation for the everyday communication, hence the protection of private life extends beyond the physical harassment to Internet. An important factor in the protection of privacy is the responsibility of companies, which must ensure the protection of the privacy rights of entities using their online interfaces.","PeriodicalId":51991,"journal":{"name":"European Integration Studies","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76920052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-01-01DOI: 10.46941/2021.se1.167-179
Mário Čertický
The European Union’s general data protection regulation ensures a high level of protection of personal data. The data controllers, during their data processing practice, must take into account not only the provisions of the Regulation but also national regulations and evolving data protection practice. Regulatory fragmentation makes it more difficult to comply with data processing standards. The responsibility of the data controller can arise in several directions, first of all, we can separate civil and public liability. The subject of this study is the examination of administrative liability within the scope of the latter, in the framework of which it analyses the theoretical and practical issues of imposing a data protection fine. For the practice of imposing fines, the decisions taken by each European Data Protection Supervisor are presented and conclusions are drawn from them.
{"title":"Responsibility of the data controllers in data protection law and the practice of the authorities in imposing administrative fine","authors":"Mário Čertický","doi":"10.46941/2021.se1.167-179","DOIUrl":"https://doi.org/10.46941/2021.se1.167-179","url":null,"abstract":"The European Union’s general data protection regulation ensures a high level of protection of personal data. The data controllers, during their data processing practice, must take into account not only the provisions of the Regulation but also national regulations and evolving data protection practice. Regulatory fragmentation makes it more difficult to comply with data processing standards. The responsibility of the data controller can arise in several directions, first of all, we can separate civil and public liability. The subject of this study is the examination of administrative liability within the scope of the latter, in the framework of which it analyses the theoretical and practical issues of imposing a data protection fine. For the practice of imposing fines, the decisions taken by each European Data Protection Supervisor are presented and conclusions are drawn from them.","PeriodicalId":51991,"journal":{"name":"European Integration Studies","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77967223","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This short paper is part of a project in preparation for a White Paper addressed to the Hungarian government defining social innovation. Its aim is to add the specific experience of social innovation in Bulgaria to this discussion. The concept of social innovation has been almost absent from public debates and policy agendas in Bulgaria since the country’s European Union accession. The reasons for this are beyond the scope of this paper but certainly do deserve special attention from the academic community in the future. The paper includes a short presentation of the specific Bulgarian context, followed by a section on social innovation and a final section focusing on workplace social innovation.
{"title":"Social Innovation in Bulgaria: an Ambiguous Concept with Fragmented Practice","authors":"V. Kirov","doi":"10.46941/2021.e2.15-19","DOIUrl":"https://doi.org/10.46941/2021.e2.15-19","url":null,"abstract":"This short paper is part of a project in preparation for a White Paper addressed to the Hungarian government defining social innovation. Its aim is to add the specific experience of social innovation in Bulgaria to this discussion. The concept of social innovation has been almost absent from public debates and policy agendas in Bulgaria since the country’s European Union accession. The reasons for this are beyond the scope of this paper but certainly do deserve special attention from the academic community in the future. The paper includes a short presentation of the specific Bulgarian context, followed by a section on social innovation and a final section focusing on workplace social innovation.","PeriodicalId":51991,"journal":{"name":"European Integration Studies","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82884358","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Child interviewing in legal cases is a multidisciplinary, multiprofessional topic that has been addressed as a following realisation, that accurate and eligible oral evidence, information or confession from children can only be obtained by a specific genre of interviews. Child development experts and researchers have advocated for specialised techniques for forensic child interviewing since the 80s and 90s, along with specialised police training and practice. In the European Union the last decade could rightly be called the decade of child-friendly justice. During these ten years several legal instruments were implemented about children’s involvement in legal proceedings and their special needs and rights as a vulnerable group. This shift is reflected in national legislations, however, there is still room for improvement, especially in the everyday practices within the interrogation rooms.
{"title":"Child Interviewing in Legal Cases : A European Perspective","authors":"Judit Torma","doi":"10.46941/2021.e2.92-105","DOIUrl":"https://doi.org/10.46941/2021.e2.92-105","url":null,"abstract":"Child interviewing in legal cases is a multidisciplinary, multiprofessional topic that has been addressed as a following realisation, that accurate and eligible oral evidence, information or confession from children can only be obtained by a specific genre of interviews. Child development experts and researchers have advocated for specialised techniques for forensic child interviewing since the 80s and 90s, along with specialised police training and practice. In the European Union the last decade could rightly be called the decade of child-friendly justice. During these ten years several legal instruments were implemented about children’s involvement in legal proceedings and their special needs and rights as a vulnerable group. This shift is reflected in national legislations, however, there is still room for improvement, especially in the everyday practices within the interrogation rooms.","PeriodicalId":51991,"journal":{"name":"European Integration Studies","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85516925","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-22DOI: 10.5755/j01.eis.1.14.27558
R. Zvirgzdiņa, Helena Skadina, A. Vane
The concept “Business modeling” has become commonplace in everyday business due to the rapidly changing market situation, fierce competition and digital transformation trend that affects every business. Other player can appear unexpectedly and bring a new business model to the market, typically fueled by innovative technologies and ideas, and render everyone else obsolete. To remain successful shifting of business environment is required as well as an updated management capability not only to modernize processes, but also to select, empower and appreciate workforce. One of the key roles in any business organization plays the Chief Financial Officer (CFO) that contributes and determines the wellbeing of the business. The role has become more important because of the new technological influence and therefore is more needed by business organizations. This paper aims to formulate requirements for CFO for companies that are going to establish a new business model or to reinvent the existing one. The result of this paper forms the basis for conclusions about the role of the CFO while modelling business, contribution to the modelling success and about requirements that the CFO has to meet.
{"title":"Requirements for CFO Within The Business Model","authors":"R. Zvirgzdiņa, Helena Skadina, A. Vane","doi":"10.5755/j01.eis.1.14.27558","DOIUrl":"https://doi.org/10.5755/j01.eis.1.14.27558","url":null,"abstract":"The concept “Business modeling” has become commonplace in everyday business due to the rapidly changing market situation, fierce competition and digital transformation trend that affects every business. Other player can appear unexpectedly and bring a new business model to the market, typically fueled by innovative technologies and ideas, and render everyone else obsolete. To remain successful shifting of business environment is required as well as an updated management capability not only to modernize processes, but also to select, empower and appreciate workforce. One of the key roles in any business organization plays the Chief Financial Officer (CFO) that contributes and determines the wellbeing of the business. The role has become more important because of the new technological influence and therefore is more needed by business organizations. This paper aims to formulate requirements for CFO for companies that are going to establish a new business model or to reinvent the existing one. The result of this paper forms the basis for conclusions about the role of the CFO while modelling business, contribution to the modelling success and about requirements that the CFO has to meet.","PeriodicalId":51991,"journal":{"name":"European Integration Studies","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2020-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80005506","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-22DOI: 10.5755/j01.eis.1.14.26373
Kristīne Casno, D. Skiltere, B. Sloka
The purpose of this study is twofold - to contribute to the further understanding of social enterprises’ marketing by providing a consumers’ perspective on the content that social enterprises generate in order for them be to be able to better understand their strengths and weaknesses and to establish a reference point with regards the current situation to be able to compare and measure improvement in with regards social enterprise marketing in the future and, if needed, provide fact-based evidence to assist social enterprises in their call for support from public authorities. Among tasks of research are 1) analysis of recent scientific publications associate with social enterprises, their challenges in Europe and in Latvia and specifically with regards social enterprise marketing 2) analysis of online survey, filled out by 329 respondents and conducted by Kristīne Casno in 2019. For data anlysis such quantitative research methods were used as analysis of descriptive statistics (indicators or central tendency or location (arithmetic mean, mode, median), indicators or variability (range, standard deviation and standard error or mean), testing of statistical hypothesis with t-test and analysis or variance - ANOVA. Authors highlight that social enterprise consumers are supportive of social enterprises and their cause and are also interested in the marketing content provided, however, the full potential of word-of-marketing is not used, suggesting that there is significant room for improvement. With regards marketing communication content, social enterprises are most appreciated by consumers for aesthetic and interesting content. On the drawback side – the greatest challenges for social enterprises are to provide content on a regular basis and achieve visibility. Since the comparatively lower evaluations for aforementioned characteristics may be directly associated with lack of financial resources and skills, Authors recommend greater support from Ministry of Welfare of Republic of Latvia for development of support programs with the aim of increasing the marketing skills of social enterprises as well as promoting close win-win cooperation between commercial outdoor, print and online media holders and social enterprises (e.g. in the form of subsidized advertisement spaces while they are not used by commercial clients in return for lower taxes) in order to help social enterprises reach higher visibility.
这项研究的目的有两方面:一是透过提供消费者对社会企业所提供的内容的观点，以加深对社会企业营销的了解，使他们能够更好地了解社会企业的长处和短处;二是就目前的情况建立一个参照点，以便能够比较和衡量未来社会企业营销方面的改善情况，如有需要，提供基于事实的证据，协助社会企业向政府当局寻求支持。研究任务包括:1)分析最近与社会企业相关的科学出版物，它们在欧洲和拉脱维亚面临的挑战，特别是在社会企业营销方面;2)分析在线调查，由329名受访者填写，由krist ne Casno于2019年进行。对于数据分析，定量研究方法包括描述性统计分析(指标或集中趋势或位置分析(算术平均值、众数、中位数)、指标或可变性分析(极差、标准差和标准差或平均值)、t检验和方差分析(ANOVA)的统计假设检验。作者强调，社会企业消费者支持社会企业和他们的事业，也对提供的营销内容感兴趣，然而，没有充分发挥口碑营销的潜力，这表明有很大的改进空间。在营销传播内容方面，社会企业最受消费者青睐的是具有美感和趣味性的内容。在缺点方面，社会企业最大的挑战是定期提供内容和实现可见性。由于对上述特征的相对较低的评价可能与缺乏财政资源和技能直接相关，作者建议拉脱维亚共和国福利部提供更多的支持，以制定支持计划，以提高社会企业的营销技能，并促进商业户外、纸媒和网络媒体持有人和社会企业(例如，以补贴广告位的形式，但不被商业客户使用，以换取较低的税收)，以帮助社会企业提高知名度。
{"title":"Marketing Communications of Latvian Social Enterprises from a Consumer Perspective","authors":"Kristīne Casno, D. Skiltere, B. Sloka","doi":"10.5755/j01.eis.1.14.26373","DOIUrl":"https://doi.org/10.5755/j01.eis.1.14.26373","url":null,"abstract":"The purpose of this study is twofold - to contribute to the further understanding of social enterprises’ marketing by providing a consumers’ perspective on the content that social enterprises generate in order for them be to be able to better understand their strengths and weaknesses and to establish a reference point with regards the current situation to be able to compare and measure improvement in with regards social enterprise marketing in the future and, if needed, provide fact-based evidence to assist social enterprises in their call for support from public authorities. Among tasks of research are 1) analysis of recent scientific publications associate with social enterprises, their challenges in Europe and in Latvia and specifically with regards social enterprise marketing 2) analysis of online survey, filled out by 329 respondents and conducted by Kristīne Casno in 2019. For data anlysis such quantitative research methods were used as analysis of descriptive statistics (indicators or central tendency or location (arithmetic mean, mode, median), indicators or variability (range, standard deviation and standard error or mean), testing of statistical hypothesis with t-test and analysis or variance - ANOVA. Authors highlight that social enterprise consumers are supportive of social enterprises and their cause and are also interested in the marketing content provided, however, the full potential of word-of-marketing is not used, suggesting that there is significant room for improvement. With regards marketing communication content, social enterprises are most appreciated by consumers for aesthetic and interesting content. On the drawback side – the greatest challenges for social enterprises are to provide content on a regular basis and achieve visibility. Since the comparatively lower evaluations for aforementioned characteristics may be directly associated with lack of financial resources and skills, Authors recommend greater support from Ministry of Welfare of Republic of Latvia for development of support programs with the aim of increasing the marketing skills of social enterprises as well as promoting close win-win cooperation between commercial outdoor, print and online media holders and social enterprises (e.g. in the form of subsidized advertisement spaces while they are not used by commercial clients in return for lower taxes) in order to help social enterprises reach higher visibility.","PeriodicalId":51991,"journal":{"name":"European Integration Studies","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2020-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85437279","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-22DOI: 10.5755/j01.eis.1.14.26367
Paweł Młodkowski
The purpose of the study is to discuss consequences of pandemic events for estimating the economic growth mechanism in the European Union. The most recent COVID-19 growing death toll has drawn the attention to impact such unexpected, but not unprecedented situations have on society and economy. In the current study the focus is on estimating economic effects of a disease, which reduces the working population. It turns out that the prominent basic production function framework may fail to deliver consistent results, when analyzing transformation of labor and capital into output in all 27-EU Member countries. This is because of asymmetric impact of COVID-19 on each individual EU-country. A historical perspective on epidemic death toll shows that Europe experienced numerous periods of a similar demographic developments. Those were individual countries, regions, or most recently the whole continent (and the world) that suffered from outbreaks of a deadly disease. The paper offers a meta-analysis, and draws from numerous sources to provide as wide as possible coverage on population-decreasing events. Due to similarity in their economic consequences, information about death toll of wars and genocide cases supplements the narration. Conclusions draw the attention to the fact that in the post-COVID-19 era any growth related studies will suffer from the lack of time series that describe the new underlying transformation mechanism that is responsible for generating the GDP at country and EU-level. The contribution of the paper is in offering a point of reference for any future studies that will try to assess pandemic effects in regard to economic growth, economies of scale or any other production function framework element.
{"title":"ESTIMATING PRODUCTION FUNCTION BEFORE COVID-19 PANDEMIC IN EUROPE","authors":"Paweł Młodkowski","doi":"10.5755/j01.eis.1.14.26367","DOIUrl":"https://doi.org/10.5755/j01.eis.1.14.26367","url":null,"abstract":"The purpose of the study is to discuss consequences of pandemic events for estimating the economic growth mechanism in the European Union. The most recent COVID-19 growing death toll has drawn the attention to impact such unexpected, but not unprecedented situations have on society and economy. In the current study the focus is on estimating economic effects of a disease, which reduces the working population. It turns out that the prominent basic production function framework may fail to deliver consistent results, when analyzing transformation of labor and capital into output in all 27-EU Member countries. This is because of asymmetric impact of COVID-19 on each individual EU-country. \u0000A historical perspective on epidemic death toll shows that Europe experienced numerous periods of a similar demographic developments. Those were individual countries, regions, or most recently the whole continent (and the world) that suffered from outbreaks of a deadly disease. The paper offers a meta-analysis, and draws from numerous sources to provide as wide as possible coverage on population-decreasing events. Due to similarity in their economic consequences, information about death toll of wars and genocide cases supplements the narration. Conclusions draw the attention to the fact that in the post-COVID-19 era any growth related studies will suffer from the lack of time series that describe the new underlying transformation mechanism that is responsible for generating the GDP at country and EU-level. The contribution of the paper is in offering a point of reference for any future studies that will try to assess pandemic effects in regard to economic growth, economies of scale or any other production function framework element.","PeriodicalId":51991,"journal":{"name":"European Integration Studies","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2020-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81811478","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-22DOI: 10.5755/j01.eis.1.14.25287
Kanita Imamović-Čizmić, Samir Sabljica
As a country in transition and development, committed to the path towards membership in the European Union, Bosnia and Herzegovina encounters many challenges and obstacles in terms of fulfilling the tasks set before it. Quite complicated governmental and legal arrangement determines the pace of achieving the tasks that are prerequisites for the European Union membership status. By signing the Stabilisation and Association Agreement, Bosnia and Herzegovina assumed the obligation to gradually harmonise the national legislation with the EU legislation in the most important areas related to the internal market. In this context, one of highly important ones is the area of competition law. This paper analyses the quality of solutions provided by the normative and institutional framework of the market competition protection in Bosnia and Herzegovina by using the normative, historical, comparative, and content analysis methods. Basic features of the Stabilisation and Association Agreement between Bosnia and Herzegovina and the EU are presented through a chronological summary of the integration process of BiH into the EU. The primary hypothesis of the paper is that recent legal solutions in the area of competition do not follow the current legal standards of the competition regulations in the EU. Analytical overview of annual reports on the operation of the Council of Competition as regulatory body in Bosnia and Herzegovina shows that competition is a typical example of the ‘crawling’ integration of Bosnia and Herzegovina to the EU. It is quite obvious that the lack of political will of the ruling structures slows the integration processes down. This area requires an efficient enforcement of competition regulations whose implementation enables the companies to act in line with the law. Without adequate and prompt amending of the Law on Competition and related by-laws there can be no positive evaluation of the European Commission concerning the progress of Bosnia and Herzegovina.
{"title":"Legal and politological aspects of competition in Bosnia and Herzegovina as a paradigm of the European integration process","authors":"Kanita Imamović-Čizmić, Samir Sabljica","doi":"10.5755/j01.eis.1.14.25287","DOIUrl":"https://doi.org/10.5755/j01.eis.1.14.25287","url":null,"abstract":"As a country in transition and development, committed to the path towards membership in the European Union, Bosnia and Herzegovina encounters many challenges and obstacles in terms of fulfilling the tasks set before it. Quite complicated governmental and legal arrangement determines the pace of achieving the tasks that are prerequisites for the European Union membership status. By signing the Stabilisation and Association Agreement, Bosnia and Herzegovina assumed the obligation to gradually harmonise the national legislation with the EU legislation in the most important areas related to the internal market. In this context, one of highly important ones is the area of competition law. This paper analyses the quality of solutions provided by the normative and institutional framework of the market competition protection in Bosnia and Herzegovina by using the normative, historical, comparative, and content analysis methods. Basic features of the Stabilisation and Association Agreement between Bosnia and Herzegovina and the EU are presented through a chronological summary of the integration process of BiH into the EU. The primary hypothesis of the paper is that recent legal solutions in the area of competition do not follow the current legal standards of the competition regulations in the EU. Analytical overview of annual reports on the operation of the Council of Competition as regulatory body in Bosnia and Herzegovina shows that competition is a typical example of the ‘crawling’ integration of Bosnia and Herzegovina to the EU. It is quite obvious that the lack of political will of the ruling structures slows the integration processes down. This area requires an efficient enforcement of competition regulations whose implementation enables the companies to act in line with the law. Without adequate and prompt amending of the Law on Competition and related by-laws there can be no positive evaluation of the European Commission concerning the progress of Bosnia and Herzegovina.","PeriodicalId":51991,"journal":{"name":"European Integration Studies","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2020-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89604633","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-22DOI: 10.5755/j01.eis.1.14.26379
Evija Dundure, B. Sloka
The main objective of the improvements to public pension systems is to create a balanced three-pillar pension structure and increase public accountability for pension capital formation. Most pension systems are based on the first two pension system pillars – mandatory contributions in the state compulsory unfunded pension scheme and the state-funded or accumulated pension scheme in pension funds. However, the pension level adequacy has been reached by adding the third pension system pillar - voluntary investments in private pension funds. Governments are private pension system policymakers by defining a legal framework and providing tax incentives for voluntary investments for retirement. In the Baltic countries – Estonia, Latvia, and Lithuania, the third pension pillar is at an early stage of its development, and as such, should be particularly stimulated. This research focuses on the tax incentives utilized by the governments of Estonia, Latvia, and Lithuania and aims to ascertain and compare the effectiveness of the tax incentive policies applied to the third pension pillar by the governments of the three Baltic countries. It questions the effectiveness of the incentive mechanisms the governments of the Baltic countries have chosen, which include involving most of the population in the private pension saving programs. The research methods used are the analysis of scientific publications on the previously conducted research, acts of legislation of Baltic countries, as well as an analytical study of statistical data on the development of voluntary pension fund contributions in Estonia, Latvia, and Lithuania. The research results indicate that the tax incentives are the mechanism to motivate the population to create savings in the third pension pillar in all three Baltic countries. However, Latvia being the country with the highest coverage rate of the third pension pillar has the most unfavorable conditions for creating savings. There are no tax incentives on returns on investment and tax-exempt withdrawals in Latvia, while Estonia and Lithuania have all positions tax-exempt. A more detailed analysis of the tax incentives at the contribution stage explains the underdeveloped third pension pillar in Lithuania, as Lithuanian personal income tax reliefs are targeted at low or medium wages or gross income. The research has highlighted the impact of tax incentives on voluntary savings for retirement in the three Baltic countries, opening a discussion about the effectiveness of governments' applied mechanisms.
{"title":"Tax Incentives as a Part of Governments’ Applied Mechanisms for the Third Pension Pillar in Estonia, Latvia, and Lithuania","authors":"Evija Dundure, B. Sloka","doi":"10.5755/j01.eis.1.14.26379","DOIUrl":"https://doi.org/10.5755/j01.eis.1.14.26379","url":null,"abstract":"The main objective of the improvements to public pension systems is to create a balanced three-pillar pension structure and increase public accountability for pension capital formation. Most pension systems are based on the first two pension system pillars – mandatory contributions in the state compulsory unfunded pension scheme and the state-funded or accumulated pension scheme in pension funds. However, the pension level adequacy has been reached by adding the third pension system pillar - voluntary investments in private pension funds. Governments are private pension system policymakers by defining a legal framework and providing tax incentives for voluntary investments for retirement. In the Baltic countries – Estonia, Latvia, and Lithuania, the third pension pillar is at an early stage of its development, and as such, should be particularly stimulated. This research focuses on the tax incentives utilized by the governments of Estonia, Latvia, and Lithuania and aims to ascertain and compare the effectiveness of the tax incentive policies applied to the third pension pillar by the governments of the three Baltic countries. It questions the effectiveness of the incentive mechanisms the governments of the Baltic countries have chosen, which include involving most of the population in the private pension saving programs. The research methods used are the analysis of scientific publications on the previously conducted research, acts of legislation of Baltic countries, as well as an analytical study of statistical data on the development of voluntary pension fund contributions in Estonia, Latvia, and Lithuania. The research results indicate that the tax incentives are the mechanism to motivate the population to create savings in the third pension pillar in all three Baltic countries. However, Latvia being the country with the highest coverage rate of the third pension pillar has the most unfavorable conditions for creating savings. There are no tax incentives on returns on investment and tax-exempt withdrawals in Latvia, while Estonia and Lithuania have all positions tax-exempt. A more detailed analysis of the tax incentives at the contribution stage explains the underdeveloped third pension pillar in Lithuania, as Lithuanian personal income tax reliefs are targeted at low or medium wages or gross income. The research has highlighted the impact of tax incentives on voluntary savings for retirement in the three Baltic countries, opening a discussion about the effectiveness of governments' applied mechanisms.","PeriodicalId":51991,"journal":{"name":"European Integration Studies","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2020-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88310665","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-22DOI: 10.5755/j01.eis.1.14.26774
Ramunė Miežanskienė
The current state of scientific discourse on legal consciousness occurs within a range of topics of enquiry. In this scope of research, a trendline of publications emerged which employs a narrower focus on the aspects of migrants‘ legal consciousness. As there were no systematic research aspirations in this particular field, this research explores the current scientific discourse, addresses factors for sociolegal integration and uncovers further paths for scientific enquiry as well. The following investigation adopts a method of systematic literature review which covers the time frame of research of three decades - since 1990 and introduces the main tendencies in scientific research on migrants’ legal consciousness. It addresses their geographical spectrum and reasoning that lead to scientific research. The other task was set to highlight the main factors which were identified to be affecting migrant’s legal consciousness and socio-legal integration as equally. The results of the investigation revealed a relatively small, but growing body of literature exploring migrants’ legal consciousness with a considerably narrow geographical division of the research, concentrating mainly to one continent, and with a dominant focus to national (versus comparative) context. Therefore the current field of scientific literature on migrants’ legal consciousness could benefit from the dissemination of investigations in the varied cultural environments and legal systems, as well as launching comparative studies while addressing a varying legal status. This research indicates a range of factors which plays a role in shaping migrants‘ consciousness, though few of them come into frontline while referring different migrants’ legal status. These include, but are not limited to the list, covering legal framework and social norms or ideals of the host country, as well as the encounter with the institutional sector and cultural heritage.
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