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This study analyses the relationship between economic growth, measured by gross value added in agriculture, and greenhouse gas emissions from the sector in 30 European countries during the period 2012–2021. The aim is to assess whether the increase in agricultural production leads to a corresponding increase in harmful emissions. Regression analysis is applied to establish linear statistical dependencies between variables, cluster analysis to group countries, and analysis of trends in the dynamics of indicators. The results show significant differences between countries, with no universal relationship between economic growth and emissions. A “decoupling” between growth and emissions is observed in some countries, demonstrating the potential for “green growth.” Regional and structural differences, as well as the level of technological development, stand out as key factors determining the relationship between economic growth and emissions, highlighting the need for an individualised approach in formulating policies for the sustainable development of the agricultural sector.

This study analyses the relationships between economic development, environmental investments, and greenhouse gas emissions in the European Union for the period 2008-2022. Using correlation and regression analysis of data from Eurostat, the study assesses the impact of environmental protection expenditure and gross domestic product on greenhouse gas emissions. The results reveal a stable upward trend in environmental protection expenditure, especially in recent years, reflecting the European Union's growing commitment to sustainable development. At the same time, greenhouse gas emissions show an overall downward trend, with the sharpest decline between 2019 and 2020, likely due to the impact of the coronavirus disease pandemic. The correlation analysis confirms a significant inverse relationship between environmental investments and emissions, demonstrating the positive effect of "green" spending on reducing the carbon footprint. An important observation is that in many years, environmental expenditure has grown at a faster rate than the European Union's gross domestic product, emphasising the increased commitment to environmental issues even in conditions of economic growth. The regression analysis shows a strong relationship between the predictors (gross domestic product and environmental expenditure) and greenhouse gas emissions. Despite the expectation that economic growth would increase emissions, the results show that effective measures and technologies for reducing the carbon footprint in the European Union mitigate this effect. Based on these findings, the study proposes strategies for promoting investments in clean technologies, integrating environmental goals into economic policies, intensifying research and innovation, raising public awareness, and strengthening international cooperation. [ABSTRACT FROM AUTHOR]

This paper presents a mobile robot concept. To understand what has led to the choice of this particular design, one must first understand mobile robots in general: what are the trends, where are they used, etc. Then, some of the necessary elements for robot propulsion and navigation were considered, looking at their principle of operation, as well as their application. A description of the robot structure follows. Thanks to the software, the approximate value of the various parameters can be calculated, and an initial three-dimensional model can be built. First, the idea of the robot will be introduced in the abstract and then be outlined in detail, showing how the various components work. It will conclude by looking at the most important elements of a mobile robot, as well as what makes a robot successful. [ABSTRACT FROM AUTHOR]

The article examines the impact of subsidies on agricultural holdings of different economic sizes in Bulgaria for the period 2014-2020. The objective is to dissect the dispersion and repercussions of these subsidies on the gross and net earnings of these enterprises. The research is rooted in a thorough exploration of existing literature and utilizes a spectrum of analytical techniques, including comparative analysis, regression analysis, and fixed effects models. The findings underscore the substantial role of subsidies in shaping the revenue of Bulgarian agricultural producers. This validates the primary hypothesis that subsidies bolster the financial health of enterprises and foster the resilience of the agricultural sector overall. Nonetheless, it's crucial to note that the magnitude and efficacy of the subsidies' impact fluctuate based on the economic scale of the enterprises. This underscores the need for a differentiated approach in determining subsidy policies, taking into account the specific needs of different groups of agricultural producers. [ABSTRACT FROM AUTHOR]

This study analyzes the tax relief for fuels used in agricultural production in EU member states, the Organization for Economic Co-operation and Development (OECD), and other countries. Primary attention is paid to the state aid for excise duty refund of the fuels used in agriculture in Bulgaria. Previous researches prove that fossil fuel subsidies are inefficient. According to UNDP research, for every dollar pledged to tackle the climate crisis for the world's poor, four dollars are spent on fossil fuel subsidies that keep the climate crisis alive. These circumstances require a different approach and a solid need to reform fossil fuel subsidies. The main goal of the research is to identify the possibilities for the practical application of alternative approaches for economic impact in different aspects based on research and analysis of the tax policy regarding the fuels used by agriculture. Reforming energy subsidies remains a major political challenge as societies and economies experience tensions from the Covid-19 pandemic. But the prospects for recovery after the crisis are inextricably linked to the proper alternative mechanisms, especially if subsidy reform is combined with a broader range of political and economic measures to create a more stable, secure, and sustainable agricultural sector. [ABSTRACT FROM AUTHOR]

The Covid 19 pandemic profoundly affected society's social and economic life. At the same time, it accelerated another long-delayed process. This is the need to modernise taxation. The European tax legislation in income taxation has stayed the same for a long time. To some extent, it is outdated. It does not correspond to the modern societal changes and the realisation of new types of income not covered by the law. Many European countries rely heavily on their income taxes on the budget's revenue side. The forecasts point to fewer and fewer opportunities to generate income due to the ageing working-age population. All these arguments determine the need for modernisation and gradual replacement of income taxes. The present study defends the thesis that a promising opportunity to compensate for the reduced revenues from income taxation is related to strengthening the environmental function of taxes. The possibility of limiting environmentally harmful substances such as pesticides through taxes has been analysed. This change the authors propose to achieve this in two ways. The first one requires eliminating differentiated reduced VAT rates for pesticides, plant protection materials and fertilisers unless the latter are organic. The second one proposes the possibility of introducing a tax on pesticides. Such a tax could limit their use as well as generate new revenue. In this regard, the experience of the few countries applying a pesticide tax is analysed. The various options for determining the tax base as a critical point in defining the tax are argued. [ABSTRACT FROM AUTHOR]

An introduction is presented in which the editor discusses articles published within the issue of the periodical related to biology and the conservation of the Lesser spotted Eagle.