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111. Proceedings from the Second International Conference “Security Sector Governance: The Role of Democratic Institutions & International Best Practices”

Author:
Philipp H. Fluri and Oleksiy Melnyk
Publication Date:
12-2017
Content Type:
Special Report
Institution:
Razumkov Centre
Abstract:
This publication offers the proceedings of the Conference II “Security Sector Governance: The Role of Democratic Institutions & International Best Practices”. Following the Conference I findings, participants elaborated current challenges related to the role of democratic institutions in the Ukrainian Security Sector Governance and worked out solutions based on possible accommodation of best international practices in Ukrainian realities. This publication offers presentations of the key speakers and the summaries of the Working Group discussions. General assessments, conclusions and proposals are those of the participants and do not necessarily coincide with the positions of DCAF, the Razumkov Centre or the official position of the Ministry of Foreign Affairs of the Netherlands. Publication was made possible in the framework of the joint DCAF-Razumkov Centre Project “Monitoring Ukraine’s Security Governance Challenges” sponsored by the Ministry of Foreign Affairs of the Netherlands.
Topic:
Security, Civil Society, Human Rights, International Organization, Governance, Media, Legislation, and Oversight
Political Geography:
Europe, Ukraine, and Global Focus

112. Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine Peer Country Paper: Poland

Author:
Iakov Frizis, Krzysztof Głowacki, and Katarzyna Mirecka
Publication Date:
08-2017
Content Type:
Special Report
Institution:
Center for Social and Economic Research - CASE
Abstract:
Tax administration has been improving in Poland in recent years. The country moved from a ranking of 128 to a ranking of 47 in the Paying Taxes indicator of the World Bank’s Doing Business report between its 2012 and 2017 editions. However, compliance with taxes still requires 271 man hours, compared to the European Union (EU) & European Free Trade Association (EFTA) average of 173 man-hours and to the top Central and Eastern Europe (CEE) performer Estonia’s 81 man-hours. Polish tax legislation has been described as complex by some observers and not overly complex by other observers, while many emphasise that it is improving at a good pace. The paper summarizes knowledge on tax gaps in Poland with respect to PIT, CIT, VAT, and excise. An introduction to the Polish tax system is given, trends in tax collectability and estimates of the tax gaps are discussed, and methods of combating tax evasion and avoidance are reviewed. The paper has been written as part of the project “Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine” co-financed by the Visegrad Fund in the years 2016-2017.
Topic:
Financial Crimes, Tax Systems, Free Trade, Fiscal Policy, and VAT
Political Geography:
Europe, Ukraine, Poland, and European Union

113. Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine Final Report

Author:
Iakov Frizis and Krzysztof Głowacki
Publication Date:
08-2017
Content Type:
Special Report
Institution:
Center for Social and Economic Research - CASE
Abstract:
ax gaps, or the differences between tax amounts that are due by the taxpayers and the amounts that are actually collected by the state, remain a challenge for many European Union (EU) Member States, including for the V4 countries. Tax gaps also present a formidable challenge for Ukraine, which is currently reforming many aspects of its financial and legal systems. To help increase awareness about tax compliance and exchange knowledge on the state-of-the-art methods used to combat tax gaps, the project Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine has been implemented. The paper is a summary of the exchange of knowledge and experience that took place in the course of the project co-financed by the Visegrad Fund in the years 2016–2017.
Topic:
Economics, Tax Systems, Fiscal Policy, and VAT
Political Geography:
Europe, Ukraine, Poland, and European Union

114. Challenges in Common European Defense Policy: Russia’s Involvement in Ukraine

Author:
Monica M. Ruiz
Publication Date:
07-2017
Content Type:
Journal Article
Journal:
Fletcher Security Review
Institution:
The Fletcher School, Tufts University
Abstract:
There are often misunderstandings among member states in international organizations (IO) regarding the legal nature of certain acts. Issues of privileges and immunities based on the principle of functional necessity, both inherent and implied powers, and the principle of good faith under common law are continuously criticized and debated by both member states and IOs alike. For this reason, international legal order can be a process of continuous transition and constant evolution. This essay analyzes the development and changes of legal norms in the European Union’s (EU) Common Foreign and Security Policy (CFSP). On that basis, it will unfold by looking at the EU’s legal structure to create a solid framework for understanding the current challenges for common European defense policy in relation to Russia’s involvement in Ukraine. Although there have been substantial legal improvements introduced by the Treaty of Amsterdam (effective 1999) and by the Treaty of Nice (effective 2003) to help clarify the ambiguous nature of the CFSP, its objectives remain wide and abstract. This further precludes the EU from formulating a joint and coherent stance on issues related to defense...
Topic:
Security, Defense Policy, International Law, International Organization, and Treaties and Agreements
Political Geography:
Russia, Ukraine, and European Union

115. Waging Insurgent Warfare: Lessons from the Vietcong to the Islamic State, by Seth G. Jones

Author:
Seth G. Jones and Polina Beliakova
Publication Date:
07-2017
Content Type:
Journal Article
Journal:
Fletcher Security Review
Institution:
The Fletcher School, Tufts University
Abstract:
Insurgencies are often thought of as domestic conflicts between state and non-state actors seeking to challenge governmental legitimacy, overthrow the government, or take territorial control from the state. However, thinking about insurgency merely in terms of domestic affairs substantially limits our perspective, and might be misleading both in terms of theory and policy. In addition, the tendency of policymakers and scholars to focus their attention on counterinsurgency bears the risk of considering the solution before understanding all nuances of the problem. Seth G. Jones’ Waging Insurgent Warfare is truly a book about insurgency. Using both qualitative and quantitative methods, Jones analyzes how insurgencies start, strategies and tactics used by insurgent groups, their organizational structures, and their informational campaigns. The author devotes particular attention to the role of outside support for insurgencies from various types of actors including great power states. Finally, he addresses the issue of how insurgencies end. Only in the concluding chapter does Jones discuss the implications of the key findings of the book for counterinsurgency.
Topic:
International Relations, History, Counterinsurgency, Non State Actors, Military Affairs, and Islamic State
Political Geography:
Russia, Ukraine, Middle East, Asia, Syria, North America, and United States of America

116. The Legal Aspects of the MH17 Disaster: What Next?

Author:
Emma Bakkum
Publication Date:
06-2017
Content Type:
Working Paper
Institution:
Public International Law Policy Group
Abstract:
The most often discussed legal avenue is criminal law, under which individual perpetrators can be held accountable for the crimes they committed. Not only those directly responsible but also those who ordered, conspired to or aided and abetted the shooting down of MH17 can be held responsible. These individuals can be prosecuted both at the national level in domestic courts or at the international level, at the International Criminal Court (ICC) or a specially established tribunal. Criminal law, however, requires a high burden of proof. Not only needs to be proven that an individual has committed a criminal act but also that the individual did so with the required knowledge and intent, making it difficult to prosecute individuals. Under the circumstances of the MH17 situation, investigations are strenuous. Jeroen Akkermans, who was one of the first investigative journalists present at the crash site, underlined the problems with gathering evidence.
Topic:
Crime, Law, Legal Theory, and International Criminal Court (ICC)
Political Geography:
Europe, Malaysia, Ukraine, and Asia

117. Belarus-West Relations: The New Normal

Author:
Dzianis Melyantsou
Publication Date:
03-2017
Content Type:
Working Paper
Institution:
Center for Transatlantic Relations
Abstract:
This paper is part of CTR's Working Paper Series: "Eastern Voices: Europe's East Faces an Unsettled West." The new geopolitical environment formed after the annexation of Crimea and the war in the Donbas, together with emerging threats and challenges, are pressing both Belarus and the West to revise their policies in the region as well as their relations with each other. In this new context, Belarus is seeking a more balanced foreign policy and, at least towards the Ukrainian crisis, a more neutral stance.
Topic:
International Relations, Diplomacy, International Trade and Finance, War, Territorial Disputes, Foreign Aid, Sanctions, and Geopolitics
Political Geography:
Russia, Europe, Ukraine, Belarus, Crimea, United States of America, and European Union

118. Ukraine’s Foreign Policy and the Role of the West

Author:
Olexiy Haran and Petro Burkovskiy
Publication Date:
03-2017
Content Type:
Working Paper
Institution:
Center for Transatlantic Relations
Abstract:
This paper is part of CTR's Working Paper Series: "Eastern Voices: Europe's East Faces an Unsettled West." In this chapter, Haran and Burkovskiy begin with a general analysis of mutual perceptions from both sides, then proceed to identify key interests and concerns regarding the war in Donbas, and analyze whether the political aspects of the Minsk agreements can be implemented. They then suggest some recommendations on the way ahead. The authors argue that Putin’s success in attacking Ukraine, which is impossible to achieve without undermining unity among Western powers, could embolden him to exert his power and influence in wider Europe. Moreover, as U.S.-EU ties are likely to undergo some stress after elections on each side of the Atlantic in 2016 and 2017, Russia will to be tempted to take advantage of such turbulence by pressing forward with its goals in Ukraine and pushing the so-called “grey zone” of insecurity westward before a new equilibrium is found within the Euro-Atlantic area.
Topic:
International Relations, NATO, Treaties and Agreements, Territorial Disputes, Grand Strategy, and Conflict
Political Geography:
Russia, Ukraine, Crimea, United States of America, and European Union

119. What Ukraine Should Demand of Itself and from the West

Author:
Natalie A. Jaresko
Publication Date:
03-2017
Content Type:
Working Paper
Institution:
Center for Transatlantic Relations
Abstract:
This paper is part of CTR's Working Paper Series: "Eastern Voices: Europe's East Faces an Unsettled West." Once again, the world is grappling with historic challenges, as it did when the Soviet Union fell in 1991, and once more, Ukraine is at the forefront of these challenges. The Kremlin’s attempts to destroy Ukraine’s European aspirations is simply one of Russia's many challenges to the post-World War II international liberal order. The actions of the Kremlin -- be they in Ukraine, Georgia, Moldova, and Syria; in the U.S. electoral process; or in the funding of far-right and far-left political parties throughout Europe -- have but one purpose: to destroy the transatlantic partnership and the principles of the post-World War II order and peace. Ukraine is simply one of the battlegrounds, but it is a key because it is in Europe. Unity of the transatlantic partnership and of the democratic nations is critical. Unity of support for the Ukrainian transition process is a serious part of this battle, because Ukraine’s successful democratic, rule-of-law based transformation is key to ensuring a Europe whole, free and at peace.
Topic:
International Trade and Finance, Territorial Disputes, Economy, and Protests
Political Geography:
Russia, Europe, Ukraine, and Crimea

120. Regards sur l’Eurasie - L’année politique 2016

Author:
Anne De Tinguy, Bayram Balci, François Dauceé, Laure Delcour, Tatiana Kastouéva-Jean, Aude Merlin, Xavier Richet, Kathy Rousselet, and Julien Vercueil
Publication Date:
02-2017
Content Type:
Special Report
Institution:
Centre d'Etudes et de Recherches Internationales
Abstract:
Looking into Eurasia : the year in politics provides some keys to understand the events and phenomena that have left their imprint on a region that has undergone major mutation since the fall of the Soviet Union in 1991: the post-soviet space. With a cross-cutting approach that is no way claims to be exhaustive, this study seeks to identify the key drivers, the regional dynamics and the underlying issues at stake
Topic:
Conflict Resolution, Corruption, Crime, Democratization, Economics, International Trade and Finance, Politics, Sovereignty, War, International Security, Regional Integration, and State
Political Geography:
Russia, Ukraine, Caucasus, Kazakhstan, Kyrgyzstan, Tajikistan, Uzbekistan, Armenia, Azerbaijan, Turkmenistan, Belarus, and European Union