H23 - Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and SubsidiesReturn

This paper presents the results of an eye-tracking experiment to uncover the indirect administrative burden related to a general road tax. The aim of the research was to use eye-tracking technology and a supplementary questionnaire survey to identify the time taken to complete the model road tax return form used in the Czech Republic. Simultaneously, the aim was to test the possibility of using neuroscience technology for research in the field of accounting research. In the experiment, we focused on the following factors: the effect of a number of vehicles; the effect of gender; the context of educational attainment; previous experience of completing the tax return form; car ownership, and their effect on the dependent variable - total time to complete the form. According to our results, filling in a higher number of vehicles brings time savings of scale for the participants. For this reason, a regressive impact of the administrative burden generated can be assumed, with a more significant impact on owners of a lower number of vehicles.

The article contains actual scientific knowledge in environmental taxing in the Czech Republic. It is focused on the influence of environmental taxing impact analysis on households in the Czech Republic and on detection of Czech households' awareness in the environmental taxing area. In the article important discoveries arising from the research by 102 households are analysed. Recommendation for the state authorities is stated for the future stages of the ongoing ecological tax reform.

Human capital belongs to main factors when discussing causes of regional disparities on one hand and the ways how to stimulate regional development on the other. In this regard, the process of human capital building is traditionally connected with increasing productivity. It is noteworthy that the process of human capital building is based on education and learning. Moreover, human capital is perceived as an important factor of regional differentiation. Then, it is not surprising that human capital was firmly positioned in the fundamental conceptual framework of European cohesion policy with its goal to reduce spatial disparities. This article is focused on spatial analysis of projects supported from the Operational Programme Education for Competiveness. Just this Programme may be regarded as the most relevant Czech operational programme related to the themes human capital and education. The main findings of our analysis are a bit ambivalent when considering the convergence goal of cohesion policy. Thus, the projects were allocated in all Czech districts. However, an important influence of settlement hierarchy may be identified. In addition, the absorption capacity of tertiary education institutions plays a substantial role in regional differentiation.