H2 - Taxation, Subsidies, and RevenueNávrat zpět

The paper focuses on tax relief individuals that are used to support other desirable public policy. They may represent hidden subsidies in the tax system, reducing tax revenue and complications in the administration. Analysis of tax reliefs is complicated because their uniform definition does not exist. They can mean deductions from the tax base (tax allowances), the tax relief or the tax credit, which reduce the actual tax liability. The aim of this paper is to evaluate the scope of use of tax reliefs, which are granted to individuals in the Czech Republic, in the form of non-taxable portion of the tax. Methodically, the research relies on the evaluation of secondary statistical data of the Czech Republic Financial Management and is based on aggregated data from tax returns filed for the years 2005 - 2014, which are statistically processed further.

Research, development and innovation is considered to be a main driver of economic development. Innovation policy becomes therefore one of the most important public policies. There exists general agreement that the best way to support innovation is to aim at the regional level while realizing innovation policy. Proximity enables regional actors to create tacit knowledge ensuring powerful competitive advantages for both firms and regions. At the same time, the concept of regional innovation systems is the most promising way to support innovation and knowledge transfer in the region. The paper presents the case of Tampere innovation system as an example of good practice for the South Moravian Region. Although it is only possible to learn limitedly from other regions it the case of innovation policy (because of regional specifics), an analysis of Tampere innovation system can provide useful information. The paper argues that the most important strength of Tampere innovation system is an intensive cooperation between actors of innovation process based on long-lasting trust.

Tax relief is used more all less in all countries within the structure of personal income tax. They are focused on supporting desirable public policies and can be an inexpensive administrative tool. The purpose of this paper is to evaluate the effect of the tax deduction as a donation for individuals by income group graded according to the tax bases. Assess whether the tax relief performs the function for which it was established and whether it is one of the important factors affecting the philanthropy of individuals in the country. Methodically, the research relies on static analysis of secondary data from the years 2005 - 2013, provided by the financial administration of the country. This data is further processed statistically, using the average values and regression analysis. Research suggests that deductible donation as a tax-free portion of the tax is inadequate, it does not have strong incentive effect and does not significantly affect taxpayers either. If the state wants to achieve long-term sustainability and altruistic behaviours will have to choose other means.

The article deals with the research of tax literacy of university students on the School of Business Administration in Karvina. Tax legislation significantly affects the business and social environment in the Czech Republic. Hence the School of Business Administration in Karvina provides its students with key information on field of taxation and fiscal policy. Specificity of teaching taxes and tax policy consists in linking academic education with vocational qualification. The aim of the research is to identify and verify the extent to which teaching subjects, dealing with tax issues, affects the level of students' knowledge in connection with a chosen type of studies. The research focuses on the tax knowledge of students from Bachelor and Follow-up Masters degree programmes, both full-time and part-time forms of studies. The questionnaire is aimed at verifying the basic tax literacy of students. To determine whether there is a significant difference in students' knowledge the chi-square test has been used.

Increasing globalization and the European Union enlargement have an influence not only on human culture or politics but mainly on the economies of the countries in which integration is at different levels of their development. This paper deals with the convergence of taxation in the European Union. The paper proposes to evaluate and quantify the impact of the single shares of the taxes and tax competition on the effective tax burden convergence in the EU 28 countries between the years 1965 - 2011. The panel regression model reports a statistically significant positive impact of all residuum on tax convergence in the European Union. The most important determinants of tax convergence are tax competition and property taxes. All models meet diagnostic tests and are econometrically robust. Results can be considered as relevant with sufficient information capability.

Jedním ze symbolů stimulace agregátní poptávky v průběhu světové hospodářské krize 2008 až 2009 se stalo tzv. šrotovné. Cílem tohoto příspěvku je doporučit rovnici využívající dostupných dat k odhadnutí efektivity šrotovací prémie. Úvodem je připomenuta historie implementace prémií za šrotování vozidla (již od 70. let 20. století) a jsou představeny významné příspěvky hodnotící tyto minulé programy. Přehled důležitých textů na téma modelování poptávky po automobilech představuje podklad pro návrh rovnice poptávky po automobilech zahrnující šrotovné. Navržená rovnice obsahuje čtyři nezávislé proměnné: disponibilní příjem domácností, index cen automobilů, index cen základního komplementu, tedy paliva, a dummy proměnnou zachycující případné zavedení šrotovného.

Článek je zaměřen na korporátní daňové zatížení. Jeho cílem je zjistit, na základě jakých sazeb je možné porovnávat korporátní daňové zatížení, jelikož pro komparaci výše korporátního daňového zatížení je možné použít několik metod a sazeb. Statutární sazby nejsou vhodnými ukazateli pro porovnávání skutečného korporátního daňového zatížení, a proto se pro tyto účely častěji využívají efektivní korporátní sazby daně. V případě efektivních sazeb lze nalézt tři základní metody jejich určení, a to metody zpětného makropohledu, zpětného mikropohledu a dopředného mikropohledu. Rozdíly mezi jednotlivými přístupy jsou dány rozdíly v používaných datech a různém stupni agregace dat. Při rozhodování o alokaci aktiv se používají zejména průměrné daňové sazby, efektivní marginální daňové sazby EMTR nebo průměrné efektivní daňové sazby EATR, které se pro svou komplexnost jeví jako nejpřesnější pro porovnávání korporátního daňového zatížení.