International corporate tax system does not succeed very well in taxing the cross-border business of the multinational enterprises. Therefore, both the European Union (EU) and the Organization for Economic Cooperation and Development (OECD) have proposed several tax reforms. We recognize in this...

This study examines the allocation of business subsidies introduced due to the COVID-19 pandemic to different types of companies. The results show that most of the supported companies would not have needed the subsidy, as they would have remained profitable also in the absence of it....

V úzce propojených ekonomikách Evropské unie a pøidružených zemí musí každá zemì odpovídat na situaci a zmìny v daòové politice svých sousedù. Matematický model monopolního investora a dvou asymetrických zemí v prostøedí transakèních nákladù popsaný v tomto èlánku...

The closely interconnected economies of the European Union and associated countries have to be responsive to changes in each other’s tax policy. A mathematical model based on Haufler & Wooton (1999) assumes a monopolistic firm that considers a fixed capital investment in one of two asymmetric...

The purpose of this paper is to run a panel regression analyzing the impact of economic, legislative and social factors on corporate tax revenues, as defined by existing empirical and theoretical literature. Literature which directly addresses factors influencing corporate income tax revenues is...

The Czech tax system is undergoing radical transformation. Among the many forthcoming changes, several features can be identified, which alter the structure of tax asymmetries. This paper uses an option-based model of direct taxation to examine a controversial new thin-capitalization rule,...

The paper focuses on accrual taxes, investment and depreciation in government sector from statistical point of view. The paper is a feedback on paper published in Politická ekonomie 2/2010 by authors Hrdlička, Ištvánfyová and Vítek. Original paper dealt with similar issue but from...

This article focuses mainly on the environmental costs connected with legislative compliance in the Czech Republic, possibilities of their identification and observation in corporations and suggestions for cutting them down. First, we present an overview of theoretical concepts regarding...

This report examines the allocation of Finland's green transition and digitalization-related subsidies on an an- nual basis. The analysis utilizes the business subsidy in- formation service system maintained by the Ministry of Economic Affairs and Employment, which provides com- prehensive data...

This report examines the allocation of Finland's green transition and digitalization-related subsidies on an an- nual basis. The analysis utilizes the business subsidy in- formation service system maintained by the Ministry of Economic Affairs and Employment, which provides com- prehensive data...