Showing 1 - 10 of 31
for the taxation of energy products and electricity. The first proposals include a new energy taxation system, where the … theoretical concepts regarding environmental and CO2 taxation; then it concentrates on current national systems of CO2 taxation in … European Union Member States with a focus on the energy and transport sectors. After making an overview of CO2 taxation, the …
Persistent link: https://www.econbiz.de/10008500683
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...
Persistent link: https://www.econbiz.de/10008549753
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...
Persistent link: https://www.econbiz.de/10008495669
Future of the European Union and its future directions should be the most important subject of the European Studies, which combine studies of Economy, Political Science, International Relations and other disciplines to study the European Integration Process in its complexity. This applies...
Persistent link: https://www.econbiz.de/10005036590
Mechanisms for implementing community programs resulting from general principles of Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities and Commission Regulation (EC, Euratom) No 2342/2002 laying down detailed rules for...
Persistent link: https://www.econbiz.de/10008784818
OSN vznikla, aby pomohla vytvoriť svet, v ktorom jednotlivé štáty sveta spolupracujú pri prekonávaní rozličných problémov. Svet, v ktorom je použitie sily ohraničené medzinárodným právom. OSN vytvára univerzálny systém, kde Spojené štáty nemajú obavy zo vzniku určitej...
Persistent link: https://www.econbiz.de/10008683376
This paper deals with the issue of drug trafficking in Tajikistan, which is a serious socioeconomic obstacle to the country´s economic growth. The author analyses the development and the reasons for the current situation since Tajikistan´s independency in 1991, arguing that the unsatisfactory...
Persistent link: https://www.econbiz.de/10008500687
The aim of this paper is to describe the current situation of the least developed countries (LDCs). After briefly explaining their historical development, this paper presents the current definition criteria for LDCs as well as their up-to-date list. The position of the LDCs within the...
Persistent link: https://www.econbiz.de/10005036328
Tax reliefs (tax expenditures) in the Czech Republic, as well as in other countries, are frequent topic of political and public finance discussion. Sometimes they are presented in a positive spirit as administratively inexpensive tool for promoting desirable public policies. More often, however,...
Persistent link: https://www.econbiz.de/10009293716
The article contests an argument that the creation of a capital market in educational "human capital" and subsequent voluntary transactions on this market are sufficient to create equal opportunities in education, consequently reducing the income premium enjoyed by households with higher initial...
Persistent link: https://www.econbiz.de/10009294039