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...

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...

The fact that Europe is lagging behind in comparison with its main competitors in the research and innovation activities is generally known. In 2000 EU countries launching the Lisbon strategy linked with the opening of the European research area were expecting to do away with the remaining...