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The purpose of this paper is to analyse in depth the EU and international efforts in the field of increasing the ODA …, the EU has come up with many important initiatives in the field of international development policy and its effectiveness … attention to the principles of effectiveness of ODA and improving its quality and impact. The international community together …
Persistent link: https://www.econbiz.de/10004976866
In this study, we deal with both the development co-operation among the Czech Republic and nineteen post-socialist Asian countries and sending of remittances as an alternative to development co-operation. The share of mentioned beneficiaries (developing countries) in the total Official...
Persistent link: https://www.econbiz.de/10009147137
V predkladanom článku autor sumarizuje problematiku efektivity rozvojovej pomoci a spolupráce na základe ponúkaného prehľadu empirickej literatúry zameranej na túto oblasť. Navzdory zdanlivo prevládajúcemu negatívnemu názoru na efektivitu využívania prostriedkov rozvojovej pomoci...
Persistent link: https://www.econbiz.de/10008680438
Přijetím přelomové kapitoly XVIII s názvem Rozvojová spolupráce Smlouvy o založení Evropské unie (dále EU) z Maastrichtu v roce 1992 byl v EU odstartován proces změn směřujících k efektivnější spolupráci EU s rozvojovými zeměmi. Cílem se stalo dosažení takové...
Persistent link: https://www.econbiz.de/10008683372
The Czech Republic has introduced new energy taxation in connection with implementation of the directive 2003/96/EC, restructuring the Community framework for the taxation of energy products and electricity. New energy taxes are imposed on electricity, solid fuels and natural gas, with term of...
Persistent link: https://www.econbiz.de/10005258237
The European Commission is going to discuss a revision of Directive 2003/96/ EC, restructuring the Community framework for the taxation of energy products and electricity. The first proposals include a new energy taxation system, where the current energy tax is divided into two components - an...
Persistent link: https://www.econbiz.de/10008500683
This paper reports results of the research concerning incidence of the value added tax in the Czech Republic over the period 1993-2004. The aim of our research was to analyse the impact of the harmonisation of the VAT rates connected with the entry of the Czech Republic into the EU on the...
Persistent link: https://www.econbiz.de/10005036427
This paper analyzes the tax penalty on volatile personal income under progressive tax rates. The phenomenon may have an effect on long-term entrepreneurial decisions as well as risky occupational choice. An options-based model is used to estimate the expected effective rate due from tax-payers...
Persistent link: https://www.econbiz.de/10005036619
The paper focuses on selective investment incentives, which are aimed primarily to attract foreign direct investment, in the context of the new EU Member States, namely the Czech Republic, Hungary, Poland and Slovakia. We discuss the issue within three closely related dimensions. We point to a...
Persistent link: https://www.econbiz.de/10005036621
This paper is focused on the theory of optimal taxation applied to environmental regulation. The first part summarizes the current state of knowledge in this field, especially it concentrates on the so called double dividend hypothesis. The second part of the paper defines the concept of triple...
Persistent link: https://www.econbiz.de/10005036633