The article analyzes macroeconomic forecasts of tax revenue in the Czech Republic. Forecasts are tested for their biases on data from Czech Republic from 1993 to 2003. The authors argue that Czech tax-revenue forecasts were highly biased and the hypothesis of unbiasedness could not be rejected...

Paper analyzes the Czech social security and tax system as their redistribution aspects are concerned. On a basis of individual data, authors find that social security programs are usually properly targeted but that the tax breaks favor richer households. A microanalysis of tax expenditures is...

The paper deals with the theoretical and practical aspects of the taxation of labor and capital in the Czech Republic. The authors show that if the low flexibility of Czech labor is taken into account, progressive taxation could stimulate a higher supply of labor than would a linear tax. The...

Public finance represents an increasingly important issue in the political and economic debates in the Czech Republic, comprising both practical and theoretical matters, many of which (namely, tax revenue development, contingent liabilities, structural budget deficits, and fiscal federalism) are...

This paper tries to address the problem of donator?s efficiency. In spite of the fact, that social services and public goods are not fully determined by market forces, they are not beyond the subject of economics. The state or other donator can allocate grants among recipients either efficiently...

The article describes the system of state social support vis-?-vis personal income tax. The author shows that both systems have structural weaknesses that may be addressed by a better coordination of both systems' main principles.

The paper evaluates recent tax legislation in Slovakia, effected January 2004, according to principles of optimal taxation and optimal tax systems. The author evaluates Slovak tax reform with particular regard to personal income tax and commodity taxes. The adoption of a flat personal-income-tax...

This paper discusses the tax system and its effect on individuals in the Czech Republic and offers some specific suggestions for reform. Viewed in an international context, the Czech system is broadly similar to those of other OECD countries. Like them, it exhibits a number of non-neutral...

This article deals with the forecasting of the main tax revenues in the Czech economy. The authors analyze the relationship between taxes (value added, excise, corporate income, personal income, and social-security contributions) and selected macroeconomic variables (especially, GDP and wage...

The evaluation of taxpayers' compliance costs has grown in significance in research on tax systems over the last fifteen years. The paper presents results of research in Slovenia. In 2001 the author conducted a survey of VAT taxpayers to evaluate compliance costs for the 2000 fiscal year....