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This exploratory study takes a new look at the tax systems of countries in the Organisation of Economic Co-operation and Development (OECD). We measure a country's tax system using time-series cross-sectional data on tax collection variables as well as a cross-sectional metric assessing tax administration and enforcement. More specifically, we examine the countries' (i) overall tax burden, (ii) income tax reliance, and (iii) fiscal decentralization as well as some "non-rate" variables related to tax administration and enforcement. The purpose is to compare European Union (EU) member states and those countries in the eurozone with other OECD countries and over time in order to test (1) whether EU member states and eurozone countries have tax systems that are more similar to each other than to other countries, and (2) whether some tax harmonization is taking place - within the EU (eurozone) and other countries. The descriptive analysis and graphical representation, as well as first empirical tests, show that the tax systems of EU member states and eurozone countries are significantly different from other countries' tax systems. Yet, we do not find much tax harmonization in the EU (eurozone) countries over time. Future research might delve more into the question what drives harmonization with the intention of eventually formulating policy strategies. [ABSTRACT FROM AUTHOR]

This article evaluates the determinants of the absorption performance of European Union Member States with regard to the European Regional Development Fund's (ERDF) 2000-06 programming period. Theoretically grounded in Europeanization research and studies of regional governance, the empirical analysis concentrates on the ERDF absorption performance of 25 Member States at the end of the programming period in 2008. The results of Tobit models show a positive relationship between ERDF absorption and government capacity. The estimation findings also demonstrate that new Member States generally had higher absorption rates than old Member States. Furthermore, Member States with high income levels were less likely to maximize the absorption of their ERDF allocations. Finally, there is some support for the hypothesis that fiscal decentralization has a negative impact on absorption performance. [ABSTRACT FROM AUTHOR]

The European Union (EU) has adopted the precautionary principle (PP) as a legal principle for dealing with uncertain risks; that is situations in which the relationship between activities and their potential hazard cannot be established. While the PP's application has been defined by the European Commission and EU case law, political considerations ultimately determine whether and how it is invoked. This article reviews the literature on the PP's application in EU policy making by addressing three research questions: When do EU policy makers invoke the PP? How are EU precautionary policies made? Is the making of EU precautionary policies different from the making of regulatory policies addressing certain risks? While the conceptual literature provides some insights regarding all three questions, the empirical literature is particularly instructive regarding the first two questions. Future studies have the task of merging the two literatures in order to obtain a comprehensive understanding of EU precautionary policy making. [ABSTRACT FROM AUTHOR]

The European Union has become an important leader in international environmental affairs - particularly through the negotiation of multilateral environmental agreements ( MEAs) with favourable terms. In this article, EU environmental leadership is studied from a new perspective, focusing on the ratification stage of environmental regime formation. Specifically, it investigates whether the EU is also capable of motivating third states to join its preferred MEAs. It is argued that third states join the EU's preferred MEAs to signal their compliance with EU environmental standards in an effort to become eligible for various rewards that the EU could potentially offer, including a credible membership perspective, access to its lucrative markets, and aid and assistance. The argument is tested by examining the ratification behaviour of 25 non- EU Member States with regard to all 21 MEAs negotiated under the auspices of the United Nations Economic Commission for Europe ( UNECE). The results provide robust support for the theory that EU rewards motivate third states to ratify these treaties. The results withstand a number of statistical tests, even when alternative explanatory factors such as trade intensities, transnational communication and geographic proximity are controlled for. The study is the first large-scale demonstration of the EU's external influence at the ratification stage of environmental regime formation. By identifying three different channels of EU influence, the research permits a more refined understanding of the EU's role as a promoter of environmental protection standards. [ABSTRACT FROM AUTHOR]

The building Code numbered 3194 adds the functions of achieving utilization balance between urban-rural structure and improvement and natural and cultural values, specifying the decisions concerning land utilization and building in accordance with regional planning regulations. If applicable, within the boundaries having administrative, territorial and functional coherence and determining the principles of coordination among administrations to Environmental Structure Plans defined at "Regulation of Principles of Planning." Since the Environmental Structure Plans are generally taken into consideration in relation to the decisions of planning of the urban residential areas. The City Environmental Structure Plan concept stands out. In Turkey, there is a serious legislation chaos in Planning the City Environmental Structure and Planning of Environmental Structure and regulating and putting these plans into effect. The above mentioned chaos originates from the fact that it is not clear what authorities are responsible for regulating and planning these Environmental Structure Plans and these plans' being handled in many different ways and by many different legal organizations. Considering that Turkey has been in the process of being an EU member -when the presence of city environmental structure plans in EU countries are investigated- it's obvious that, in these countries. City Environmental Structure Plans are not prerequisite but designs covering the aims of City Environmental Structure Plans under regional and neighborhood relationship have been adopted. [ABSTRACT FROM AUTHOR]