The paper analyses the models of the Laffer curve addressed in the academic literature and strives to explain the effects which can exist in relation with the original curve and the one modified by other academicians. The effects are decomposed in a theoretical manner and statistically tested...

This paper deals with the personal income tax gap in the Czech Republic and the Slovak Republic. One of its sections specifically addresses the relation between the tax gap and various forms of tax evasion concerning the personal income tax, setting them in the context of its calculation...

The article discusses several factors that should be addressed when analysing linear dependences and testing the Efficient Market Hypothesis on the Czech capital market in order to avoid possible interpretation biases. The conclusions are based on the empirical analysis of the stock return...