crucial to identify important factors in the EU legislative decision-making process that may impact its speed. This understanding can assist decision-makers in identifying the root causes of... Show morecrucial to identify important factors in the EU legislative decision-making process that may impact its speed. This understanding can assist decision-makers in identifying the root causes of legislative stagnation and devising strategies to mitigate them, thereby culminating in the creation of policies that hold democratic legitimacy to effectively tackle the dilemma faced by the EU. Stakeholder involvement in EU decision-making processes has become a critical aspect for the EU, particularly for the European Commission, to enhance democratic legitimacy and internal power. However, reconciling divergent stakeholder opinions poses a challenge for EU decision-makers. Based on four empirical studies, this dissertation examines why it is necessary to consider stakeholder opinions and member-states preferences, as well as how they interact to influence decision-making outcomes. By utilizing quantitative analyses and qualitative case studies, this dissertation underlines how negative stakeholder opinions influence the positions adopted by member states within the Council, thereby increasing the transaction costs of bargaining among member states by prolonging the legislative process and consequently leads to efficiency losses. The findings shed light on the difficult task of resolving the democratic deficit in EU legislative politics and the implications for balancing the democratic legitimacy and political efficiency of EU policymaking systems. Show less
The dissertation studies harmful tax competition in the East African Community (EAC). With a focus on Rwanda, it mainly refers to the EU and OECD standards. The objective of the study was to... Show moreThe dissertation studies harmful tax competition in the East African Community (EAC). With a focus on Rwanda, it mainly refers to the EU and OECD standards. The objective of the study was to investigate Rwanda’s tax competition practices, in order to determine whether Rwanda is within the parameters of internationally accepted practices. The main orientation was not to draw a new distinction between acceptable versus unacceptable tax practices. Rather, it was to apply the criteria already developed and accepted at the international level to the particular case of Rwanda. The main materials used are: the EAC Treaty, the draft EAC Code of Conduct against harmful tax competition, the 1997 EU Code of Conduct on business taxation, the 1998 OECD Report on harmful tax competition, the COCG assessment reports, the OECD Progress reports, the Rwandan income tax law of 2018 and the investment law of 2021. This dissertation shows the possibility of applying EU and OECD standards by non- OECD and EU countries, particularly developing countries, to create tax systems that are free of harmful tax competition. However, it also shows that OECD and EU standards are not sufficient to eradicate all harmful tax practices, both in developed and developing countries. Show less
