V úzce propojených ekonomikách Evropské unie a pøidružených zemí musí každá zemì odpovídat na situaci a zmìny v daòové politice svých sousedù. Matematický model monopolního investora a dvou asymetrických zemí v prostøedí transakèních nákladù popsaný v tomto èlánku...

The closely interconnected economies of the European Union and associated countries have to be responsive to changes in each other’s tax policy. A mathematical model based on Haufler & Wooton (1999) assumes a monopolistic firm that considers a fixed capital investment in one of two asymmetric...

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...

The purpose of this paper is to analyse in depth the EU and international efforts in the field of increasing the ODA effectiveness with respect to the situation of poverty in the developing world, development assistance management, and the current initiatives on searching for potential solutions...

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...

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...

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...

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 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...

The Czech tax system is undergoing radical transformation. Among the many forthcoming changes, several features can be identified, which alter the structure of tax asymmetries. This paper uses an option-based model of direct taxation to examine a controversial new thin-capitalization rule,...