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Dissertations / Theses on the topic 'EuroVan van'

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Published: 4 June 2021

Last updated: 6 February 2022

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1

Niessen, R. E. C. M. "Fiscale problemen van multinationals in Europa." Arnhem : Maastricht : Gouda Quint ; University Library, Maastricht University [Host], 1990. http://arno.unimaas.nl/show.cgi?fid=12938.

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2

Weenink, Willem Herman. "Johan Willem Beyen, 1897-1976 : bankier van de wereld, bouwer van Europa /." Amsterdam : Prometheus, 2005. http://catalogue.bnf.fr/ark:/12148/cb40990345p.

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3

Famira, Klaus. "Der freie Personenverkehr in Europa Schengen nach Amsterdam /." Berlin : Wien : BWV, Berliner Wissenschafts Verlag ; NWV, Neuer Wissenschaftlicher Verlag, 2004. http://catalog.hathitrust.org/api/volumes/oclc/59614792.html.

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4

Carstens, T. H. M. "Aspekte van nasionale en kulturele identiteit van 'n verenigende Europa sedert 1958 : enkele gevallestudies." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/53294.

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Thesis (MA)--University of Stellenbosch, 2003.
ENGLISH ABSTRACT: In a globalizing world it follows that the identity of individuals will come under scrutiny as borders between states fade. It is exactly for this reason that so many people feel uncomfortable within themselves and become involved in a desperate search for new terms of reference and value systems. By virtue of this, history is utilized to explore the problem by tracing circumstances on a continent where the issue is currently very topical. Certain facets of Europe, which was the axis of the catastrophic Second World War but simultaneously the cradle of an Eurocentrism which has evolved gradually over centuries, is carefully scrutinized in order to determine what tendencies are becoming noticeable. This investigation cannot ignore the demise of the Soviet Empire and the burgeoning nation states of Eastern Europe since it represents an important divide in the European history of the twentieth century. A unifying Europe is embodied in various institutions which have sprung up since the Second World War, partially due to efforts of Europeans to organise themselves or alternatively, as a consequence of the Atlantic allies' attempts to present a united front to Soviet Russia. With the demise of the Soviet Republic in 1989, the concept underwent a further change when the Eastern European countries joined the institutional structures of a unifying nature such as the Council of Europe. It is exactly because of this that the identity issue came to the fore. The only realistic and pragmatic yardstick to measure national and cultural identity within the defined period is by employing the sovereignty of the nation state. Concurrently with this yardstick is the realisation that the protection or loss of sovereignty occurs within the upper constitutional or political levels where the public is seldom involved, but ultimately as a consequence affected. This reflects a democratic deficit. Seen from the angle of the early protagonists of Eurocentrism as well as the USA, there were conflicting views on the protection or loss of sovereignty, but an admission that greater unity could lead to the loss of some sovereignty. Britain, without publicly acknowledging it, had indeed surrendered some of its sovereignty during the 1970's when it became a member of the European Economic Community, by subjecting itself to the ruling that European Union legislation would be superior to that of Britain in the event of a conflict. Britain had thus, with regard to national and cultural identity, already proceeded to a new relationship. This new relationship was reinforced by Britain's under-writing of the principle of subsidiarity which ultimately promotes a dual identity of being British and European. The same tendency was noticeable in the institutional arrangements and programmes of the Council of Europe and the European Union. On investigating the viewpoints and role which Belgium, as one of the founder members of the European Economic Community, and simultaneously a small nation, this tendency also becomes very apparent, but possibly with greater emphasis of the regional role as a result of strong identity forming influences. In conclusion, it is thus apparent that being a European, and British or Flemish simultaneously, is currently becoming the vogue. However, being European is currently of a consumer-goods nature. It does not embrace a vibrant European identity particularly as a consequence of the language difference which limit the Europeanisation of national and cultural identities. Attempts to resolve the problem through adages such as "unity in diversity" has not produced the expected results.
AFRIKAANSE OPSOMMING: In 'n globaliserende wêreld volg dit dat die identiteit van individue onder druk sal kom omdat die grense tussen state neig om te vervaag. Dit is juis as gevolg hiervan dat soveel mense ongemaklik voel met hulself en betrokke raak by 'n desperate soeke na nuwe punte van verwysing en nuwe waardestelsels. Gedagtig hieraan word die geskiedenis ingespan om die problematiek te verken deur ondersoek in te stel na die verloop van omstandighede op 'n kontinent waar die kwessie inderdaad tans uiters aktueel is. Sekere aspekte van Europa, wat die spilpunt van die katastrofale Tweede Wêreld Oorlog was, maar terselfdertyd ook die bakermat van 'n Eurosentrisme wat geleidelik oor eeue ontluik het, word onder die vergrootglas geplaas ten einde te bepaal watter neigings te bespeur is. Hierdie ondersoek kon ook nie die val van die Sowjet-ryk en die opkomende nasiestate in Oos-Europa ignoreer nie, omdat dit 'n belangrike breuklyn in die Europese geskiedenis van die twintigste eeu verteenwoord ig. 'n Verenigende Europa word vergestalt in verskeie organisasies wat sedert die Tweede Wêreld Oorlog ontstaan het enersyds vanweë pogings van Europeërs om hulself te orden, of andersyds, vanweë pogings van die Atlantiese bondgenote om 'n verenigende front jeens Sowjet-Rusland te vorm. Met die val van die Sowjet-Republiek in 1989, het die begrip 'n verdere verandering ondergaan toe Oos-Europese lande aangesluit het by institusionele strukture van 'n verenigende aard soos die Raad van Europa. Juis as gevolg hiervan het die identiteitskwessie sterker na vore getree. Die enigste realistiese en pragmatiese norm om dit te meet binne die gegewe tydsgewrig was aan die hand van die soewereiniteit van die nasiestate. Die meting gaan egter gepaard met die wete dat soewereiniteitsbeskerming of -verlies plaasvind op hoë politieke of konstitusionele vlakke waarby die algemene publiek selde betrek, maar inderdaad as uitvloeisel, geaffekteer word. Dit lei dus tot 'n gebrekkige demokratiseringsproses. Gesien vanuit die oogpunt van die vroeër denkers van Europeanisering asook die VSA, was daar botsende menings oor die verlies of beskerming van soewereiniteit, maar 'n erkenning dat groter eenheid tog tot "n mate van soewereiniteitsverlies kon lei. Brittanje het inderdaad, sonder om dit openlik te erken, reeds met sy aansluiting in die 1970's afstand gedoen van "n gedeelte van haar soewereiniteit deur die aanvaarding van die toetredingsvoorwaarde dat, waar Britse en Europese Ekonomiese Gemeenskap wetgewing bots, laasgenoemde sou oorheers. Gedagtig hieraan, is dit dus duidelik dat wat nasionale en kulturele identiteit betref, Brittanje reeds haarself begeef het in "n nuwe verhouding. Die nuwe verhouding versterk deur Brittanje se onderskrywing van die beginsel van subsidiariteit, kom eintlik daarop neer dat "n persoon terselfdertyd Brits en Europeër kan wees. Dieselfde tendens is te bespeur in die institusionele reëlings en programme van die Raad van Europa asook die Europese Unie. Wanneer die standpunte en rol van België as een van die stigterlande van die Europese Ekonomiese Gemeenskap, maar terselfdertyd "n kleinstaat, ondersoek word, kom die verskynselook sterk na vore, moontlik egter met nog meer beklemtoning van die streeksrolle van gebiede as gevolg van sterk identiteitsvormende invloede. Ten laaste word dit dus duidelik dat "n gelyktydige Europees-wees asook Brits-wees, of Vlaams-wees, nou aan die orde van die dag begin kom. Die Europees-wees is egter nog van "n verbruikersgoedere aard. Dit omvat nog nie "n lewenskragtige Europese identiteit nie veral as gevolg van die taalverskille wat belemmerend inwerk op die Europeanisering van nasionale en kulturele identiteite. Pogings om die probleem op te los deur slagspreuke soos "eenheid in diversiteit" werp nog nie die nodige vrugte af nie.

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5

Nieminen, Ari. "Towards a European society? : integration and regulation of capitalism /." Helsinki : Helsinki University Printing House, 2005. http://ethesis.helsinki.fi/julkaisut/val/sosio/vk/nieminen/towardsa.pdf.

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6

Jonckheere, Koenraad Jules Albert. "Kunsthandel en diplomatie de veiling van de schilderijenverzameling van Willem III (1713) en de rol van het diplomatieke netwerk in de Europese kunsthandel /." [S.l. : Amsterdam : s.n.] ; Universiteit van Amsterdam [Host], 2005. http://dare.uva.nl/document/79107.

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7

Mei, Anne Pieter van der. "Free movement of persons within the European Community cross-border access to public benefits /." [Maastricht : Maastricht : Universiteit Maastricht] ; University Library, Maastricht University [Host], 2001. http://arno.unimaas.nl/show.cgi?fid=5984.

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8

Vreese, Claes Holger de. "Framing Europe television news and European integration /." [Amsterdam : Amsterdam : Aksant] ; Universiteit van Amsterdam [Host], 2003. http://dare.uva.nl/document/68700.

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9

Rooyen, Edwin Adrianus Leonardus van. "De Europeanisering van belangengroepen en politieke partijen in Nederland 1990-2000 /." Amsterdam : Pallas Publications, 2009. http://site.ebrary.com/id/10346687.

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10

Knauss, Orlando W. G. "The Foreign Policy of William Gladstone in the 1860s: the Limits of Liberalism in Victorian England." Oberlin College Honors Theses / OhioLINK, 1989. http://rave.ohiolink.edu/etdc/view?acc_num=oberlin1374054945.

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11

Guthu, Elisabeth. "Vad berättar Europa tillsammans med världen?" Thesis, Mittuniversitetet, Avdelningen för utbildningsvetenskap, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-34156.

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12

Zorlu, Aslan. "Absorption of immigrants in European labour markets the Netherlands, United Kingdom and Norway /." [Amsterdam : Amsterdam : Thela Thesis] ; Universiteit van Amsterdam [Host], 2002. http://dare.uva.nl/document/61331.

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13

Cornelis, Abraham. "Dromen tussen Europa en de V.S. : een cultuurhistorische studie van 100 jaar luxe-vervoer aan boord van de transatlantische passagiersschepen (1840-1940) /." [S.l. : s.n], 1993. http://catalogue.bnf.fr/ark:/12148/cb40144112q.

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14

Staal, Claudia Johanna. "De vaststelling van de reikwijdte van de rechten van de mens een bespreking aan de hand van de rechterlijke praktijk naar aanleiding van de artikelen 8 lid 1 en 6 lid 1 (eerste zin) ECRM en de artikelen 1, 6 lid 1, 7 leden 1 en 3 en artikel 9 lid 1 Grondwet /." Nijmegen : Maastricht : Ars Aequi Libri ; University Library, Maastricht University [Host], 1995. http://arno.unimaas.nl/show.cgi?fid=6678.

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15

Ekou, Assoumou Gilbert [Verfasser], and Klaus van [Akademischer Betreuer] Eickels. "Guerre et paix en France à la fin du Moyen Âge (1404-1437) / Assoumou Gilbert Ekou. Betreuer: Klaus van Eickels." Bamberg : Otto-Friedrich-Universität Bamberg, 2014. http://d-nb.info/1080170960/34.

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16

Sandra, Saied. ""EU-kommissionen är inte FBI. Vad vill du att vi ska göra? Ska vi skicka en armé till Rumänien eller vad?"." Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-28364.

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The purpose of this essay is to do a case specific examination of the EU level implementation of the integration of Romanian Roma. The essay is divided into two parts. The first part of the essay constitutes a description of relevant European Union policy instruments and the current ambition to integrate the Romanian Roma. The second part of the essay is a qualitative text analysis based on debate articles published in the Swedish daily newspaper Dagens Nyheter. The articles are systematically categorized by different themes in order to try to analyze the reasoning and argumentation in this area. The aim of the qualitative analysis is to find the core of the debate and then try to compare it with the EU’s ambitions to integrate Romanian Roma. The essay concludes that there are problematic aspects to the implementation of Romanian Roma integration. This essay shows one of these problematic aspects. It is a complicated problem without a single, given solution. Rather, there are a number of factors that contributes to the problem. The essay also offers some new facts that can constitute a basis for further research.

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17

Bernier, Lucie 1958. "The Chinese maze : le circuit interdiscursif du récit dans les romans policiers de Robert Hans van Gulik." Thesis, McGill University, 1987. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=63916.

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18

Hüllen, Vera van [Verfasser]. "It Takes Two To Tango : the European Union and Democracy Promotion in the Mediterranean / Vera van Hüllen." Berlin : Freie Universität Berlin, 2012. http://d-nb.info/1028496931/34.

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19

Sousa, Rita Mafalda Dionísio de. "Carbon prices. Dynamic analysis of European and Californian markets." Doctoral thesis, Faculdade de Ciências e Tecnologia, 2014. http://hdl.handle.net/10362/13109.

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Dissertação para obtenção do Grau de Doutor em Alterações Climáticas e Políticas de Desenvolvimento Sustentável
Carbon markets’ goal is to promote the reduction of emissions of greenhouse gases where it is most cost-efficient. This makes the price of the tradable good – carbon dioxide equivalent (CO2e) - a key variable in management and risk decisions, in markets related to activities connected with the burning of fossil fuels, such as power generation. This work aims to improve the analysis of carbon prices’ dynamics, considering the possibility of multidirectional effects between prices of CO2e, energy (primary and final), offsets licenses and the economy performance, in various frequencies. The two main research questions are: (i) what drives carbon price variations? (ii) what variations do carbon prices drive? We used two comple-mentary methodologies: (a) a vector autoregression model (of common use in macroeconomics and financial markets but not in carbon-energy relations), which allows the analysis of causality and of impulse-response functions of daily prices; and (b) an innovative multivariate wavelet analysis, which allows us to understand the relationship and causal link between the variables in the time and frequency dimensions, particularly in longer cycles (4~8 and 8~20 months), not perceived in previous studies. As case studies we considered the European (EU ETS) and Califor-nia (AB32) carbon markets. This is the first research to present the analysis of the referred US market. The analysis covers the 2008-2013 period, intentionally excluding the EU ETS phase I, for greater consistency of results. Results suggest that the economy and electricity drive the price of European carbon, while gas and oil have a greater role in California. So, there is a greater influence of final energy prices in the most mature market. We also observe that the price of CERs does not affect the European carbon price. On the other hand, this study shows for the first time that carbon prices have impacts on electricity prices over longer cycles (8~20 months) and in coal over short cycles (lim-ited to the first days). It is suggested that the carbon market has more significant effects in longer cycles. The price of European carbon also has impact in CERs prices. The results are statistically significant and relevant, and will improve the quality of decision making of all parties involved in the energy and carbon markets - polluters and regulators included.

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20

Zheng, Junping <1987&gt. "The Right of Deduction within the European VAT: A Perspective for the VAT Reform in China." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2016. http://amsdottorato.unibo.it/7307/.

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Value added tax (VAT), with its specific and unique feature as a neutral taxation, has spread rapidly around the world since its first adoption in Europe. China has also chosen to adopt VAT in an attempt to promote its economic development. In 2012, China started a new round of reform of VAT to extend its scope to industries which previously were liable to business tax. One of the most difficult problems is the rebuilding of the VAT deduction system therein. Although Europe faces its own problems and difficulties in the process of perfection and coordination of VAT, as the cradle of VAT it could still provide helpful insights for the ongoing VAT reform in China. Based on the analysis of the VAT system and, in particular, the right to deduct input VAT in Europe, combined with the development and special conditions of VAT in China, I propose several recommendations for the ongoing VAT reform in China and its future legislation. First, on the overall level, it is important to review the principle of neutrality in VAT, and rather than to view it as a natural result of the operation of the VAT system, its role as a rule to be complied with. Second, with regard to the design of the VAT deduction system, I argue that: (1) it is not necessary to establish VAT deduction as a substantive right of the taxpayer; (2) it is necessary to expand the scope of deductible items in China, especially in relation to fixed capital investment; (3) it is urgent to improve the treatment of the excess amount of deductible input VAT. Finally, suggestions are given supporting the construction of the related procedural legislation.

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21

Tomuleasa, Ioana iuliana. "Performance and soundness of european banking systems." Thesis, Université Clermont Auvergne‎ (2017-2020), 2017. http://www.theses.fr/2017CLFAD005/document.

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Le système financier joue un rôle crucial dans la société moderne, devenant indispensable dans le développement économique d’une nation. Un système financier optimal et un secteur bancaire performant sont considères comme les conditions les plus importantes pour un développement économique durable. Témoignant de l’importance du secteur bancaire, en particulier au cours du dernier siècle, cette thèse discute les plus important indicateurs, désignes méthodologiques et déterminants de la performance et solidité des secteurs bancaires. La thèse explore en détail l’impact des facteurs spécifique à la banque, à l’industrie et ceux macroéconomique sur l’évolution de la performance et solidité bancaires européennes pendant la crise financière internationale. En outre, la thèse souligne les efforts importants déployés par les décideurs politiques pendant les dernières années pour efficacement stimuler les secteurs économiques et pour assurer un bon fonctionnement des systèmes financiers
The financial system plays a crucial role in the modern society, becoming indispensable in the economic development of a nation. It was stated that an optimal financial system and well-functioning banking sector are commonly considered to be among the most important conditions for a sustainable economic development. Witnessing the importance of the banking sector, particularly in the last century, this thesis discusses the most important indicators, methodological designs and determinants of bank performance and soundness, exploring in detail the impact of bank-specific, industry-specific and macroeconomic factors on the evolution of European bank performance and soundness during the international financial crisis. Moreover, it emphasizes the important efforts made by policy-makers in recent years to provide effectively a sufficient stimulus to the economic sectors and to ensure a sound functioning of financial systems

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22

Weideman, Jeanette. "European and American perspectives on the choice of law regarding cross–border insolvencies of multinational corporations / Weideman J." Thesis, North-West University, 2011. http://hdl.handle.net/10394/6956.

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An increase in economic globalisation and international trade the past two decades has amounted to an increase in the number of multinational enterprises that conduct business, own assets and have debt in various jurisdictions around the world. This, coupled with the recent worldwide economic recession, has inevitably caused the increased occurrence of multinational financial default, also known as cross–border insolvency (CBI). CBI refers to the situation where insolvency proceedings are initiated in one jurisdiction with regard to a debtor’s estate and the debtor also has property, debt or both in at least one other jurisdiction. When a multinational enterprise is in financial distress, the structure of such an enterprise poses significant challenges to the question of how to address its insolvency. This is due to the fact that, although the multinational enterprise is found globally in different jurisdictions around the world, the laws addressing its liquidation are local. The possibility of restructuring the multinational enterprise or liquidating it in order the satisfy creditor claims optimally depends greatly upon the ease with which the insolvency law regimes of multiple jurisdictions can facilitate a fair and timely resolution to the financial distress of that multinational enterprise. The legal response to this problem has produced two important international instruments which were designed to address key issues associated with CBI. Firstly, the United Nations Commission on International Trade Law (UNCITRAL) adopted the UNCITRAL Model Law on Cross–Border Insolvency in 1997, which has been adopted by nineteen countries including the United States of America (in the form of Chapter 15 of the US Bankruptcy Code) and South Africa (in the form of the Cross–Border Insolvency Act 42 of 2000). Secondly, the European Union adopted the European Council Regulation on Insolvency Proceedings (EC Regulation) in 2000. These two instruments address the management of general default by a debtor and are aimed at providing a legal framework which seeks to enhance legal certainty, cooperation, coordination and harmonization between states in CBI matters throughout the world. After discussing the viewpoints of various writers, it seems clear that “modified universalism” is the correct approach towards CBI matters globally. This is mainly due to the fact that the main international instruments currently dealing with CBI matters are all based upon “modified universalism”. By looking at various EU and US case law it is also evident that, although there is currently still no established test for the determination of the “centre of main interest” (COMI) of a debtor–company under Chapter 15, there is a difference in the approach adopted by courts in the EU and those in the US in this regard. This dissertation further discusses the requirements for a debtor–company to possess an “establishment” for the purpose of opening foreign non–main insolvency proceedings in a jurisdiction as well as the choice–of–law considerations in CBI matters.
Thesis (LL.M. (Import and Export Law))--North-West University, Potchefstroom Campus, 2011.

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23

Boroff, Kari. "Was the Matter Settled? Else Alfelt, Lotti van der Gaag, and Defining CoBrA." Bowling Green State University / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1586786734877754.

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24

Gospodinov, Penio Penev [Verfasser], and Den Bergh Roger J. [Akademischer Betreuer] Van. "The Application of European Competition Law in Arbitration Proceedings / Penio Penev Gospodinov ; Betreuer: Roger J. Van den Bergh." Hamburg : Staats- und Universitätsbibliothek Hamburg, 2017. http://d-nb.info/1124155457/34.

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Gospodinov, Penio Penev Verfasser], and Roger J. van den [Akademischer Betreuer] [Bergh. "The Application of European Competition Law in Arbitration Proceedings / Penio Penev Gospodinov ; Betreuer: Roger J. Van den Bergh." Hamburg : Staats- und Universitätsbibliothek Hamburg, 2017. http://d-nb.info/1124155457/34.

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26

Linde, Benjamin van der [Verfasser]. "Das Leibregiment der friesischen Statthalter. : Kriegsgerichte, Offizierslaufbahnen und militärische Lebenswelten in den Garnisonsstädten Leeuwarden, Groningen und Emden 1666–1752. / Benjamin van der Linde." Berlin : Duncker & Humblot, 2016. http://d-nb.info/123843858X/34.

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27

Siegfried, Nikolaus A. "Empirics of monetary transmission in Euroland /." Dessau : Zeitungsverl. Anhalt, 2003. http://www.gbv.de/dms/zbw/366790463.pdf.

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van, den Berg Cornelis den [Verfasser], Herman J. [Herausgeber] Selderhuis, Christopher B. [Herausgeber] Brown, Günter [Herausgeber] Frank, Bruce [Herausgeber] Gordon, Barbara [Herausgeber] Mahlmann-Bauer, Tarald [Herausgeber] Rasmussen, et al. "Anton Engelbrecht 1487–1556 : Eine Biografie und eine vollständige Edition der Acten des sunderlichen sinodums die oberkeit belangend (1533) / Cornelis van den Berg." Göttingen : Vandenhoeck & Ruprecht, 2020. http://www.v-r.de/.

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29

Artinger, Katharina [Verfasser]. "Taxing Consumption in the Digital Age : Challenges for European VAT / Katharina Artinger." Baden-Baden : Nomos Verlagsgesellschaft mbH & Co. KG, 2020. http://d-nb.info/1220160091/34.

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30

Carlini, Versini Dominique. "Le Corps-frontière : figures de l'excès dans les fictions de Marie Darrieussecq, Virginie Despentes, Laurence Nobécourt et Marina de Van." Thesis, University of Kent, 2018. https://kar.kent.ac.uk/69465/.

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31

Sieberson, Stephen C. "Dividing lines between the European Union and its member states : assessing the impact of the constitutional treaty = Scheidslijnen tussen de Europese Unie en haar lidstaten : beoorderdeling van de impact van het grondwettelijk verdrag /." Rotterdam, 2007. http://aleph.unisg.ch/hsgscan/hm00197777.pdf.

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32

Santos, Filipe Caldeira. "Measuring hedging performance of futures for non main european indices." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/17665.

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Mestrado em Finanças
A atividade de cobertura de risco na ausência de liquidez nos mercados de contratos de futuros e de opções financeiras implica ou a utilização de instrumentos "Over-the-Counter" assumindo-se o risco de contra-parte associado, ou em alternativa a aplicação de técnicas de cobertura de risco indiretas, "cross-hedging", implicando nesta caso risco de correlação. Esta temática é de extrema importância para os "index-trackers" que necessitam de cobrir o risco das suas exposições na situação em que não existem contratos de futuros relevantes (como é o caso dos correspondentes aos índices ASE, BEL20 e CYSMMAPA). Mesmo quando estes contratos existem, os insuficientes níveis de liquidez (como é o caso dos índices ATX e PSI20) tornam a cobertura de risco por esta via não eficiente, especialmente no "hedging" de curto-prazo. Consequentemente nestes casos, a cobertura de risco indireta normalmente definida como "cross-hedging", pode ser uma alternativa viável. Esta dissertação estuda a eficiência da aplicação de técnicas de "cross-hedging" na cobertura de risco de carteiras que integram Índices Europeus (alguns dos não principais) utilizando contratos de futuros mais líquidos, isto é, os que existem sobre os principais índices europeus. Concluímos que nos casos estudados a eficiência da cobertura de risco indireta depende da técnica de "cross-hedging" aplicada bem como da medida de eficiência utilizada. Adicionalmente testa-se empiricamente a hipótese explicativa entre os resultados encontrados e a integração das economias respetivas.
The exercise of hedging in the absence of a liquid futures or options market requires either the use of over-the-counter contracts with counterparty risk, or the practice of cross-hedging with mature and liquid contracts associated with correlation risk. This is a significant issue for index trackers that need to hedge their exposure while facing no relevant futures contract on the underlying stock index they are long (such as ASE,BEL20, and CYSMMAPA). Even if they exist, the severe illiquidity of these contracts (such as the ones written on ATX and PSI20) turns the exercise of opening and closing positions on a short period of time, into higher troubles than the simple speculation. Therefore, cross-hedging could with stock index futures on other markets be a possible solution. This thesis explores the goodness of cross-hedging in Europe for non-main stock indices using liquid contracts written on the main European indices. We found that the hedging performance depends on the hedging technique under scope as well as on the hedging effectiveness measure undertaken. We also hypothesize if the findings are related with the economic integration of the economies in the cross-hedge exercise.
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Brink, Anthonie van den. "Regelgeving in Nederland ter implementatie van EU-recht = Setting legal norms in the Netherlands for the implementation of European Union law /." Deventer : Kluwer, 2004. http://www.gbv.de/dms/sbb-berlin/479524327.pdf.

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Zhang, H. E. "The sustainability of European Monetary Union : evidence from business cycle synchronisation, monetary policy effectiveness and the Euro fiscal dividend." Thesis, University of Bradford, 2014. http://hdl.handle.net/10454/7319.

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EMU as the only functioning single currency area has been criticised as a non-optimal currency area since the Treaty on European Union was signed. Despite this, it has been seen as, probably, the most complete economic project that has ever been conducted by any group of governments. Through Dynamic Factor model and Panel VAR method, we are focusing on the issues of business cycle synchronisation, effectiveness of ECB monetary policy and the euro fiscal dividend, thus to advances the current studies on EMU through assessing whether it can be a sustainable system. For example, whether economic fluctuations can be effectively managed by implementing a single ECB monetary policy and financial market can be relied upon as a monitoring and enforcing device to discipline fiscal behaviour of Eurozone countries. Overall, we concluded that EMU could be more sustainable if it was just formed by its core members, leaving the periphery outside the single currency area. However, since the EU has recently conducted many rescue measures to save the Eurozone, we are unlikely to see those troubled countries to quit EMU, at least, at the present time. The sustainability of the current EMU can be improved if more intra-trade can be promoted to enhance business cycle convergence; hence, it will be more likely to have a union-wide appropriate monetary policy. This will also reduce the requirement of depending upon using fiscal measures to compensate the loss of monetary sovereignty. Moreover, fiscal activities can also be better monitored/enforced since the financial market has begun to adequately adjust the long-term interest rates on Eurozone government bonds according to the development in those countries fiscal stance.

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Haxha, Engjell. "Vad är Euroskepticism? : What is Euroscepticism?" Thesis, Linköpings universitet, Statsvetenskap, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-154771.

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The focus of this study was to examine what euroskepticism stands for and what it is. Euroskepticism has been a marginal phenomenon under some long time but in the later years the definition of euroskepticism has become a mainstream definition. This definition has become in a longer extent a way to describe the dissatisfaction of the EU´s problems and crisis by the citizens of the European nation’s states. The studies approach point was to understand how Brexit went down, and what were the consequences that made this referendum a vote for the discontent of the elites in Brussels by the common man in United Kingdom. And if so, were the consequences something that could apply to euroskepticism, were the incitements of eurosceptic origin. When the study cleared this chapter about the timeline of Brexit then the study aimed for the consequences Brexit could have on euroscepticism and if euroscepticism would grow because of Brexit. This could only be explained by which deal UK would get from the European union. The results of the study demonstrate that in the end Brexit and the referendum was infused by the discontent of the lower classes in the community and by a notion that expressed itself in a way that was eurosceptic. The results demonstrated moreover that the eurosceptic as a definition has been a way to show the establishment that the losers of globalisations are there and their voices are going to get heard, and the voices are getting heard now through eurosceptic incitements and euroscepticism has become a banner of the common people.

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Hadzovic, Inda. "European Value Added Tax and Digital Economy : Does the new legal framework make EU VAT system truly fit for the digital economy?" Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384781.

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Dagman, Anna. "Inställning till och val av livsmedelsprodukter bland personer som är över 55 år." Thesis, Umeå universitet, Institutionen för kostvetenskap, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-92847.

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38

Jahnke, Fredrik. "Va' vad det vi sa... : Representationer av sharia i Europaparlamentet och dess möjliga konsekvenser för EU:s mångfaldstänkande, enhetspolitik och muslimsk identitet i Europa." Thesis, Uppsala universitet, Religionshistoria, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-170148.

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Muslims and islam are unquestionably a part of European social life. In recent times, however, different events, such as the enlargement of the EU and the fact that muslims to a higher extent demand their rights, have brought a number of questions to the fore concerning muslims and islam in Europe. Moreover, we can see an increasing level of islamophobia in contemporary Europe, but also that the EU has launched several programs to increase both the diversity and the unity throughout the Union and to combat islamophobia. However, most of these programs focus on islam as religion and muslims in general, and such a narrow viewpoint runs the risk of missing important issues. In this new context it would be interesting to widen the scope and ask what place not only the muslim community and islam, but also sharia (an important element in islam), may have in future Europe – especially when it comes to muslim identity? My main objects are to see how the concept of sharia is constructed in the debates in the European Parliament, how that discourse relates to a social practice – the increasing islamophobic ideas in Europe – and what effect this may have on muslim identity in a European context. The results shows that the Parliament constructs sharia as, for example, something archaic, threatening, inhuman and misogynistic. In that sense, the discourse fits in with the predominant order of discourse regarding islam and muslims (in Europe) – and strengthen it. Though my results are neither absolute nor uniform, they show, persuasively enough, that sharia (as it is seen by the Parliament) is not consistent with and can not be included in or accepted by “European norms and values”. However, this must be said with one reservation: sharia is not always excluded as a whole. Still, it is not difficult to maintain that it is sharia as such that activates the (negative and) excluding connotations. Thus, an “approved” European muslim identity, as it seems, can not have too close connections with sharia, if (any) at all. Moreover, there is a risk that muslims themselves take on a restricting practice concerning their identity. In all, this will to a large extent circumscribe the possible muslim identities in Europe. To form a substantial and really pluralistic diversity in Europe, the EU, and others, must liberate itself from the logic of these discourses. But this is not an easy thing to do. One way that might be profitable, is to challenge the prevailing discourse with new narratives – narratives and voices that for the most part must come from the muslims themselves. Despite the fact that these voices do exist, as has been shown, the question is how and under what circumstances they can be seen – or rather heard. Unfortunately the answer is not to be found in this thesis; the need of further research is obvious.

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Beyer, Vera. "Rahmenbestimmungen : Funktionen von Rahmen bei Goya, Velázquez, van Eyck und Degas /." Paderborn : Verlag Wilhelm Fink, 2008. http://deposit.d-nb.de/cgi-bin/dokserv?id=3037654&prov=M&dok_var=1&dok_ext=htm.

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Heuvel, Jörg van den [Verfasser], Andreas [Akademischer Betreuer] Fahrmeir, and Gunda [Akademischer Betreuer] Barth-Scalmani. "Mythos Militarismus? : Militär und Politik in Deutschland und Frankreich am Vorabend des Ersten Weltkriegs / Jörg van den Heuvel. Gutachter: Andreas Fahrmeir ; Gunda Barth-Scalmani. Betreuer: Andreas Fahrmeir." Frankfurt am Main : Univ.-Bibliothek Frankfurt am Main, 2014. http://d-nb.info/1057914215/34.

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Sezgin, Fevza. "Value-added Tax In European Taxation System And Harmonization Of Vat During The Integration Process Of Turkey." Master's thesis, METU, 2007. http://etd.lib.metu.edu.tr/upload/12608829/index.pdf.

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This thesis analyzes tha value added tax (VAT) in the European Union (EU). Primarily,the issue of tax harmonization and legal basis of tax harmonization in the context of European Union is studied. Furthermore, this thesis makes a comparision of VAT legislation in the EU and Turkey and identifies differences between the EU VAT system and Turkish VAT Law.Lastly, within the framework of finding similarities between Turkish and EU VAT legislation,the thesis tries to examine whether major harmonization laws are needded to be adopted in the accession process in the field of VAT.

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Molin, Ellinor, and Sandra Petersson. "Supervalåret i Europa 2017 : En kvalitativ undersökning om rapporteringen kring europeiska val i svensk morgon- och kvällspress." Thesis, Södertörns högskola, Journalistik, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-34268.

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År 2017 har benämnts som ett supervalår i Europa där många europeiska länder har gått till val. Den här uppsatsen handlar om hur utvalda europeiska val har gestaltats och hur nyhetsvärderingsprocessen har gått till på redaktionerna i svenska morgon- och kvällstidningar i samband med supervalåret. Valen som har undersökts i den här uppsatsen är det tyska, franska, brittiska, isländska, kosovanska och albanska som alla har haft nationella val år 2017. Uppsatsens syfte har varit att jämföra den svenska mediebevakningen av nationella europeiska val med utrikesredaktörers uppfattningar kring denna bevakning. I uppsatsen har kvalitativ innehållsanalys och intervjuer använts för införskaffandet av material. Teoretiskt ramverk har varit gestaltningsteori och grindvaktsterori. Resultatet visar att länder som är med i Europeiska unionen får större plats i svenska medier än länder som inte är medlemmar. Det bekräftar både innehållsanalys och intervjuer. Vi kan se att stora länder som ligger närmare Sverige på flera plan får mer uppmärksamhet i tidningarna. Tyskland, Frankrike och Storbritannien har större påverkan på Sverige än Island, Kosovo och Albanien. Slutsatsen är att närhetsprincipen socialt, ekonomisk, kulturellt och politiskt har spelat en betydande och påtaglig roll för hur svenska medier har rapporterat om europeiska val under supervalåret.

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Edvinsson, Adam. "Europaparlamentsval och partipolarisering : En kvantitativ analys av polariseringens effekter på valdeltagandet i Europaparlamentsvalen 2004 och 2009." Thesis, Linnéuniversitetet, Institutionen för statsvetenskap (ST), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-34853.

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The main purpose of this study is to examine if variations in voter turnout for the European Parliament elections in each member state is affected by the rate of national party polarization on the EU-dimension of party politics. The theoretical background assumes that a high level of polarization generates higher voter turnout since more alternatives are presented to the electorate. This makes it easier for the electorate to find a party that represents their preferences. This will, in turn, increase the likelihood that they will participate in the election.This study uses a research design based on a quantitative analysis with data from each member state, except those with compulsory voting, in the European Parliament elections of 2004 and 2009. The results of the analysis indicate a relationship between high levels of party polarization and lower turnout in the European Parliament election. There seem to be a tendency that in systems where there is greater polarization, the voters tend to participate less in the European Parliament elections.

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Veal, Alexander. "Influence and architecture : a study of Japanese and 'Oriental' influence in European modernism, with particular reference to the work of Ludwig Mies van der Rohe and Alvar Aalto." Thesis, Cardiff University, 2007. http://orca.cf.ac.uk/55740/.

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This thesis examines the influence of traditional Japanese culture and related 'Oriental' concepts in European Modern architecture, with particular consideration of the work of Ludwig Mies van der Rohe and Alvar Aalto. The study is organised into six chapters, the first of which addresses the concept of influence, its direct and indirect modes of operation in architecture and the issues associated with Far Eastern sources. In the second chapter, the availability of information on Japanese architecture in Europe from the mid-nineteenth century through to the start of the Second World War is discussed, with reference to publications, exhibitions and architectural theory. In the following two chapters, the work of Mies is considered in the light of this available material. Although commentators have frequently referred to similarities between his buildings and Japanese precedent, direct connections have rarely been proposed. Consideration of the context in which he practised, however, reveals the availability of significant material related to the philosophical and conceptual basis of Japanese architecture, which, it is argued, finds various forms of expression in his work. In the case of Aalto, whose work is discussed in the final two chapters, parallels with Japanese precedent have been more readily identified by critics, with further examination of his context revealing an active interest in Japanese architecture and culture. Unlike Mies, who appears to have referred predominantly to conceptual sources, a more direct assimilation of the physical characteristics of Japanese buildings may be identified in Aalto's work. On the basis of this research, further conclusions have been drawn regarding the nature and effect of influence in architecture, most notably in relation to the 'anxiety' of influence experienced by practising architects, the significance of context, and the tension between traditional notions of influence and the broader understanding of 'intertextuality'.

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Maxson, Brian. "Review of L’Archivio preunitario del comune di San Casciano Val di Pesa." Digital Commons @ East Tennessee State University, 2011. https://dc.etsu.edu/etsu-works/6212.

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Illaria Pescini's book provides a detailed inventory of the communal archive of San Casciano Val di Pesa, which contains documents relevant to a territory traditionally under the control of Florence and located southwest of the city. These documents contain information on both local rule and the relationship of the area with the central administrative authority in Florence. Pescini provides a historical summary of the archive and the territory related to it with particular emphasis on its institutional history.

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46

Hernandez, Pérez Adrian. "Vad är det som gör en europé till en europé? : En undersökning om hur samhällskunskapslärare konceptualiserar en europeisk identitet och hur de undervisar om det." Thesis, Jönköping University, Didaktik i Samhällsämnena, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-53422.

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Sedan det officiella bildandet av EU så har idén om en gemensam europeisk identitet funnits. Både EU och Sverige har försökt förverkliga denna idé – det finns däremot forskning som tyder på att det är ett tämligen svårdefinierat koncept. I läroplanen för gymnasieskolan finns en formulering rörande utvecklandet av elevernas europeiska identitet. I och med dess svårdefinierade natur så väcker det frågan kring hur lärare själva konceptualiserar en europeisk identitet, vilket besvarar föreliggande studies syfte. Dessutom är det meningen att synliggöra lärares resonemang kring möjligheter och utmaningar som finns med att undervisa om en europeisk identitet. Således har en kvalitativ intervjustudie genomförts där sju verksamma samhällskunskapslärare intervjuats och analyserats utifrån en social identitetsteori. Resultatet av studien visade att det saknas en samstämmighet bland lärarna gällande vilka aspekter som kan utgöra en del av en europeisk identitet. Sekularism, mångkulturalism och kontinentens historia framstod som de främsta aspekterna, men varenda aspekt ifrågasattes kontinuerligt av samtliga lärare. Det fanns en brist på möjligheter bland de intervjuade lärarna som menade att EU och identitet utgjorde självklara förutsättningar men att det kräver ett visst intresse från läraren själv. Vid talan om utmaningar så fann de intervjuade lärarna bland annat att det är en svårdefinierad fråga, ett obekvämt ämne för vissa lärare och framför allt en brist på förankring i ämnesplanen, vilket gör att det europeiska hamnar i skymundan. Den nationella och globala identiteten ges mer utrymme i ämnesplanen och således är det naturligt att dessa behandlas mer i klassrummet.
Ever since the foundation of the European Union, the idea of a common European identity has existed. Both the EU and Sweden have tried to make this idea come into fruition – however, previous research indicate the difficulty in defining this concept. In the Swedish curriculum for upper-secondary school, there is a formulation regarding developing the students’ European identity. Due to its difficulty to define, it raises the question regarding how teachers themselves conceptualize a European identity, which explains the main purpose of this study. Another objective was to investigate teachers reasoning regarding the potential possibilities and challenges when teaching about a European identity. Therefore, a qualitative interview study was conducted where seven active civics teachers were interviewed and analyzed using a social identity theory. The results of the study pointed to a lack of consensus among the teachers regarding what aspects to include in a European identity. Secularism, multiculturalism and the continent’s history emerged as the most prevalent aspects; however, each aspect was continually disputed by every teacher. There was also a lack of possibilities presented. EU and identity were the most obvious in terms of core content, but it requires a certain interest from the teacher. The interviewed teachers brought up several challenges, including its difficulty to define, its uncomfortable nature and, above all, its absence from the course curriculum. This effectively sidelines the European identity from making any significant appearance. The national and global identity are present in the course curriculum and are therefore given a higher priority.

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47

Zigmantaitė, Algita. "Netiesioginių mokesčių reglamentavimas Europos Sąjungoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2007~D_20101124_204144-32418.

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Šiame darbe buvo analizuojami tam tikri netiesioginių mokesčių Europos Sąjungoje reglamentavimo aspektai – tiek pirmoje, tiek antroje darbo dalyje analizė buvo pradedama apžvelgiant kaip kito požiūris į tam tikrus reglamentavimo aspektus, kokių priemonių buvo imtasi, kitais žodžiais tariant, atrodė svarbu apžvelgti, kaip istoriškai kito požiūris į netiesioginių mokesčių reglamentavimą, be abejo, nepaliekant nuošalyje vieno iš svarbesnių aspektų – atsižvelgiant į bendruosius Bendrijos tikslus, peržvelgti, kaip buvo įgyvendintas (ar turėjo būti) siekis harmonizuoti reglamentavimą netiesioginių mokesčių srityje. Po harmonizavimo politikos istorinės apžvalgos buvo pereita prie konkrečių, šiuo metu galiojančių tiek pridėtinės vertės mokesčio, tiek akcizo reglamentavimo aspektų. Kaip vienu iš vertingų šaltinių buvo pasirinkta Europos Teisingumo Teismo praktika, kuri buvo vertinga iš esmės dėl dviejų pagrindinių priežasčių – remiantis Teismo praktika buvo galima išskirti tas sritis, kurių dabartinis reguliavimas vis dar išlieka problematiškas, be to, tose srityse, kur vis dar susiduriama su reglamentavimo neaiškumu ar dviprasmiškumu, pavyzdžiui, aiškinant tam tikras sąvokas, Teismo praktika buvo vertingas šaltinis stengiantis iššiaiškinti kokrečių normų prasmę. Galiausiai darbo išvadose buvo glaustai pateikti pagrindiniai probleminiai aspektai, kurie išryškėjo analizuojant tiek teisės aktus, tiek teismų praktiką bei užsienio teisės mokslininkų darbus – tokie kaip vis dar taikomi... [toliau žr. visą tekstą]
The subject of this master thesis was the analysis of certain aspects, regarding indirect taxes regulation in the European Union. The first and the second part of this paper cover the changes in the attitude to certain regulations aspects, what sort of measures have been taken, in other words, it seemed important to show the historical development of this attitude, nevertheless pay consideration to the harmonization policy in the field of indirect taxation, the way it had been introduced and implemented (or should be) with regard to the Community’s aims. After the introduction, regarding harmonization policy, both parts deal with certain aspects of the regulation of value added tax and excises. The practice of European Court of Justice has been beneficial mainly because firstly, it helped to disclose those areas, in which the regulation remains problematic and secondly, where regulation is still deemed as inexplicit – it has stood as a valuable source trying to clarify the real meaning of certain regulation aspects. Finally, conclusions have been made with regard to the analysis of laws and practice of the European Court of Justice. These are zero rates, applicable to the Value Added Tax, which do not comply with the common system of the value added tax, excise rates, which Member States are free to determine according to the fixed minimum rates and in this way to distort the common market.

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48

Wittmann, Sofia. "WOMEN’S AWARENESS OF LEGISLATION ON VIOLENCE AGAINST WOMEN ACROSS THE EUROPEAN UNION: A SECONDARY DATA ANALYSIS OF THE 2012-FRA-VAW SURVEY." Thesis, Malmö universitet, Fakulteten för hälsa och samhälle (HS), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-27127.

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Violence against women (VAW) is the most prevalent human rights violation of our time, rooted in women’s unequal status in society. Aim: The present study investigated women´s awareness of preventative and protective legislation on domestic violence and women´s awareness of campaigns against VAW across the EU. Further, it explored how EU state members´ political efforts to combat VAW might affect women´s awareness. It also examined the correlation between gender equality within EU state members and women´s awareness. In addition, the relationship between socio-demographic factors and women´s awareness was examined, including possible affects correlated with states members’ political efforts. Method: A secondary data analysis was conducted with data drawn from the 2012 FRA-VAW Survey, carried out in all 28 EU member states. Results: Results indicated that women across the EU were more aware of protective legislation than preventative regarding domestic violence, and that almost 1 in 2 women were unaware of recent campaigns against VAW in their country of residence. Results indicated that defined legislation and higher levels of gender equality within EU member states were associated with higher levels of awareness among women. Results further suggested that women with socio-demographic characteristics previously associated with inter-partner violence had particularly low awareness. Conclusion: As political and legal norms are required for VAW to be perceived as a crime, an increased emphasis on clear definitions of VAW is essential. Legal definitions of VAW and awareness of legislation are undervalued key factors in societies’ attempts to fulfil the goal of total eradication of VAW.

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Hlaváček, Aleš. "Analýza účetních přístupů řešení DPH v zahraničně obchodních vztazích." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-5237.

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Diploma work contains general information about VAT. Further are described: VAT in European Union, import of goods, export of goods, trade services by export and import goods. All Themes are linked with VAT. All categories contains part about principles of VAT and part about booking of all operations. In the chapter about VAT in European Union is described example about change of VAT rate by Direct debit vendor. The chapter about import contains example about German VAT 0 %, which is transfered to the Czech conditions.

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50

Diogo, Adriana Nunes. "O VAT gap : uma análise aplicada a Portugal e à União Europeia." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19087.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
As estimativas relativas às receitas de IVA a obter pelo Estado nem sempre, ou quase nunca, correspondem ao valor efetivamente coletado pelas autoridades tributárias. O VAT Gap é o indicador que permite avaliar este desvio, pois representa a diferença entre o valor esperado da receita do IVA e valor das receitas efetivamente cobradas. A mensuração da dimensão do VAT Gap é útil na medida em que permite estudar um conjunto de fatores como potenciais variáveis explicativas deste indicador e, consequentemente, criar e implementar medidas que mitiguem este desvio. Segundo a comunidade científica, este fenómeno tem origem em diversos aspetos: insolvência e falência de empresas, ineficiência das autoridades tributárias e, principalmente, fraude e evasão fiscais, problemáticas transversais a qualquer estado-membro da União Europeia. Esta dissertação, na tentativa de analisar os determinantes do VAT Gap, utiliza a taxa de desemprego como representação das restrições de liquidez das famílias e das empresas. De acordo com a literatura existente, as restrições financeiras podem gerar impulsos de evadir ao imposto, mesmo que o contribuinte veja a evasão fiscal como algo indesejável em condições normais. O estudo, baseado em dados anuais entre 2000 e 2016 de 26 países europeus, medidas de correlação e modelos empíricos, permitiu concluir que a taxa de desemprego produz um efeito positivo e estatisticamente significativo no VAT Gap, tanto em Portugal como na União Europeia. Consequentemente, a presença de restrições de liquidez na realidade económica põem em causa o compliance do IVA, levando muitas vezes a situações de fraude ou evasão fiscais.
The VAT revenue estimates do not always, or almost never, match the amount actually collected by the tax authorities. The VAT Gap is the indicator that allows us to assess this deviation, as it represents a difference between the expected revenue of VAT and the amount collected. Measuring the size of VAT Gap is useful as it allows the study of a set of factors as the explanatory variables of this indicator and, consequently, creating and implementing measures that mitigate this deviation. According to the scientific community, this phenomenon can be explained by several factors: insolvency and business failure, inefficiency of tax authorities and especially fraud and tax evasion, problems that cross any member state of the European Union. This dissertation, in an attempt to analyze the causes of the VAT Gap, uses the unemployment rate as a representation of the liquidity constraints of households and enterprises. According to the existing literature, financial constraints can generate tax evasion impulses, even if taxpayers think of tax evasion as undesirable, under normal conditions. The study, based on annual data from 2000 to 2016 from 26 european countries, correlation measures and empirical models, concluded that unemployment rates have a positive and statistically significant effect on VAT Gap, both in Portugal and in the European Union. Consequently, the presence of liquidity constraints in the economic reality affects VAT compliance, often leading to situations of tax evasion or fraud.
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