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Competitiveness and state aid to enterprises

Zemplinerová, Alena; Paneš, Patrik - In: Politická ekonomie 2008 (2008) 2, pp. 182-195

industries during 1998-2002. Statistical source on subsidies include all subsidies to capital gathered on enterprise level by … the share of industry export to EU market on the total European demand. In the first step we described subsidies to … manufacturing industries and we aimed to answer the question what industries get the subsidies. In the second step we identified …

Persistent link: https://www.econbiz.de/10005036630

Princip proporcionality a jeho uplatnění v daních - vybrané poznámky z jurisprudence a komparatistiky (Applying the Principle of Proportionality in Taxes - Selected Remarks of Juri...

Landgráf, Roman - 2016

Czech Abstract: Požadavek proporcionality se jako právní zásada rozšířil do významné části světa, a to především po druhé světové válce. Z evropského pohledu přitom bylo klíčové jeho uznání Soudním dvorem Evropské unie a Evropským soudem pro lidská práva. Tento...

Persistent link: https://www.econbiz.de/10012977185

Uplatňování extralegálních argumentů v daňovém právu - právní moralismus vers. legalismus v daňovém právu (Extralegal Argument in Tax Law : Moralism v. Legalism in Tax Law)...

Landgráf, Roman - 2016

Czech Abstract: Při posilování státní správy v boji proti daňovým únikům, při příslušných legislativních a organizačních změnách, není vhodné odhlížet od skutečnosti, že se tímto způsobem do rozhodování v daňovém právu stále více dostává množství...

Persistent link: https://www.econbiz.de/10012977344

Regression analysis of factors influencing corporate tax revenues in OECD countries

Kubátová, Květa; Říhová, Lucie - In: Politická ekonomie 2009 (2009) 4, pp. 451-470

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...

Persistent link: https://www.econbiz.de/10005049544

Marginal effective tax rates on employees on czech and slovak labour market in the period of transformation

Pavel, Jan; Vítek, Leoš - In: Politická ekonomie 2005 (2005) 4, pp. 477-494

During the transition of the central planned economies to the market system unemployment has become one of the most serious problems. The article describes the current state of unemployment in the Czech Republic and Slovakia. Using models of marginal effective tax rates developed by the OECD we...

Persistent link: https://www.econbiz.de/10005036601

Gifts Economy and Its Reflection in Economics

Svoboda, František - In: Politická ekonomie 2010 (2010) 1, pp. 105-129

This paper inquires into beginnings of a gift economy as well as related contemporary institutions. Gift economy and the gift as a complex phenomenon was a common base for institutions of markets, credits, taxation, alms or social security. Inquires of origins, development and contemporary forms...

Persistent link: https://www.econbiz.de/10008602650

The System of Accounting for Government Tax Revenues

Hrdlička, Zdeněk; Ištvánfyová, Jana; Vítek, Leoš - In: Politická ekonomie 2010 (2010) 2, pp. 253-270

Government systems of accounting are in the EU - as well as in other developed countries - based on the GFS (national) reporting systems and a cash reporting. The presented paper aims to describe main systems of reporting tax revenues, analyse problem areas within tax accrualisation and review...

Persistent link: https://www.econbiz.de/10008577444

Gnoseology approach to the tax reform in the Czech Republic

Kotlán, Igor - In: Politická ekonomie 2008 (2008) 4, pp. 505-519

This article presents the approach to the tax reform in the Czech Republic and uses the normative and the teleology theory view. The impulse of this text we can find in lame solution of the public finance reform, in which the elements of the basic methodology thinking are often missing there....

Persistent link: https://www.econbiz.de/10008752949

New Cooperation Models For Innovation Activites of Enterprises

Procházka, Lukáš - In: Ekonomika a managment 2010 (2010) 1

The article focuses on cooperation of enterprises while performing their innovation activities. Many firms face various obstacles while innovating their product or service portfolio. One way how to remove some of the barriers is to collaborate with another firm. The article covers most common...

Persistent link: https://www.econbiz.de/10009398903

The results of primary research into innovation potential development of South Moravian manufacturing companies

Žižlavský, Ondřej - In: Ekonomika a managment 2009 (2009) 4

The issue of innovation potential development is topical not only by reason of competitiveness of our companies but also maintaining share market and surviving the current economic crisis. Well managed and successfully introduced innovation into the market represents the tool for the companies,...

Persistent link: https://www.econbiz.de/10009398913