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  • Daniela Ilieva, Dragomir Iliev
    THE IMPACT OF CULTURAL HETEROGENEITY ON THE EUROPEAN INTEGRATION PROCESS
    JEL: F55, O52
    Keywords: European Union, integration, cultural differences
    Summary: After sixty years of integration, the idea of a united Europe has been put to the test. The purpose of this article is to put to discussion the degree of integration achievable between the member states. European Union integration which has been achieved so far is evaluated in the light of the three schools for regional integration: neoliberal models, the dirigiste school and structuralism. A new division of integration forms is proposed: technical and substantial integration. Technical integration is exogenous in nature and refers to the objects of integration, while substantial integration is endogenous and refers to the subjects of integration. The article focuses on cultural differences in the EU as a factor underlying substantial integration.
  • Boyko Petev
    Specific Vat Regimes in the EU - Methodical Cases and Solutions
    JEL: F53, F55, H26
    Keywords: taxation, VAT, specific regimes, tax legislation, EU
    Summary: The differences in tax systems of the member-states of the European Union as well as the specific VAT regimes require passing through varying degrees of approximation, including the complete unification of some of them in order to improve tax collection. Thus the legal framework of the tax system of the EU sets taxes common to every state and those which reflect national specificities and exist only by virtue of tradition or by the peculiarities of the economy of the country. They inherently have unique problems and differ from one another because the parties are free to choose a tax system that is considered to be the most effective for their conditions, provided that the general rules are observed.