H31 - Fiscal Policies and Behavior of Economic Agents: HouseholdReturn

The paper presents a comparative analysis of living situation in the Czech Republic and in Western Europe at the beginning and at the end of the decade 2000 - 2010. The primary thesis was the convergence of living situation during the analyzed period. The evaluation criteria were consumption expenditures of households. The aim was to obtain the base for related economic analyses and background for creating business or marketing strategies. The method used was cluster analysis supplemented by basic descriptive statistics. Classification system for evaluation expenditure structures was the standard "Classification of Individual Consumption According to Purpose" designed by the UN Statistical Division. Comparability of absolute values of expenditures was ensured by conversions to the Purchasing Power Standard. As a result the convergence of absolute amounts and relative structures of consumer expenditures was identified. As to structures of consumption expenditures the Czech Republic stood out the set of analyzed countries. This was probably due to non-economic factors dealt by the theory of cultural affinity zones. The conclusion is confirmation of the thesis on living situation convergence, i. e. improving living conditions of Czech households in relation to Western European households between years 2000 and 2010. The evaluation, however, applies only to the sum of consumption expenditures. In terms of selected expenditure groups the situation of Czech households got worse during the examined period. According to the results the real improvement of living conditions also lagged behind the growth of the market value of final domestic product, while GDP is often being presented (especially by media) as an indicator of life situation.

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.