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 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...

This paper attempts to contribute to the analysis of links between state aid and competitiveness of manufacturing industries during 1998-2002. Statistical source on subsidies include all subsidies to capital gathered on enterprise level by Czech Statistical Office. The enterprise data have been...

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 core aim of this paper is to suggest comprehensive definition of the information economy and delineate the range of economic problems it deals with, paying particular attention to its connections to the economics of information. The text, in the extent provided, can not investigate...