The study focuses on evaluation of institutional quality in European Union countries and its possible impact on economic performance and competitiveness. The text stems from the theoretical framework of new institutional economics, especially historical and comparative institutionalism, and it...

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...

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...

The article is focused on value added tax harmonization. It summarizes theoretical basis of harmonization process, refers to basic law. It also analyzes a real level of value added tax harmonization in the European Union and compares development in member states. In the beginning of year 2009...

The article outlines the historical roots of bonds and bond-market institutions in the Czech Republic. The survey begins in early 20th century, during the Habsburg monarchy, carries through the First Republic of Czechoslovakia and the preceding post-Second World War socialist era, and culminates...

This article was published in the Czech Journal “Plánované hospodářství” in 1967. This was the time of rapid changes both in the Czechoslovak economic and political theory as well as in actual economic and political systems that culminated in the “Prague Spring” of 1968. These...

This book is based on different approaches towards the research dealing with values. It is focused on existing values which are present in the Czech society from 1970´s untill nowadays. The basic principles of qualitative research are introduced with case studies from sociology,...

The authors critically discuss some of the theses of Svetozar Pejovich from his article On the Privatization of "Stolen Goods" in Central and Eastern Europe. The Independent Review, v. X, N. 2, Fall 2005, s. 209-229. ISSN 1086- 653. Their polemic can be summarized as follows: (1) According to...

The study examines the changes of the Central Eastern European region first in the context of world history. It confirms by comparative historical analyses that the transformation was indeed unique. This has been the only total transformation that took place peacefully, without violence, and at...

The article contains a general analysis of the exchange rate convergence process of EU and eurozone-candidate countries. Emphasis is given to an analysis of the exchange rate policy of member states within the ERM/ERM2 mechanism (beginning several years before the introduction of the euro) and...