Zobrazeno 1 - 10
of 23
pro vyhledávání: '"Igor Kotlán"'
Publikováno v:
SAGE Open, Vol 12 (2022)
The transition to Industry 4.0 presumes the use of innovation potential which is also determined by the institutional environment, including the level of corruption and its perception. The post-communist countries of Central and Eastern Europe are ch
Externí odkaz:
https://doaj.org/article/8e9a9ccb6ace4f4e9d84fb51d23147e7
Publikováno v:
Laws, Vol 12, Iss 2, p 20 (2023)
Criminal liability of legal entities has gained an inalienable place in the system of legal liability in most European jurisdictions, including the Czech Republic. Departing from the premise that it is a suitable supplement to the liability of a lega
Externí odkaz:
https://doaj.org/article/67a016b197664cf6b48e6602729a67f2
Publikováno v:
Economies, Vol 9, Iss 1, p 18 (2021)
While assessing the economic impacts of corruption, the corruption-related transmission channels which influence taxation as such have to be duly considered. Taking the example of the Czech Republic, this article aims to evaluate the impacts corrupti
Externí odkaz:
https://doaj.org/article/879bff67e8c84140ac846ad4de2babfa
Publikováno v:
Politická ekonomie. 67:371-384
This article builds on long-term research by authors in the field of tax burden and its impacts, incorporating a newly designed indicator of legal uncertainty in the tax area which is conceived on the basis of a detailed description of the legislatio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::26ba3ad55d3bd8fc8480c84435b30534
https://doi.org/10.18267/j.polek.1246
https://doi.org/10.18267/j.polek.1246
Publikováno v:
Economies
Volume 9
Issue 1
Economies, Vol 9, Iss 18, p 18 (2021)
Volume 9
Issue 1
Economies, Vol 9, Iss 18, p 18 (2021)
While assessing the economic impacts of corruption, the corruption-related transmission channels which influence taxation as such have to be duly considered. Taking the example of the Czech Republic, this article aims to evaluate the impacts corrupti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::be48842a650feae5add426b9e13d3cd6
https://is.muni.cz/publication/1835318
https://is.muni.cz/publication/1835318
Publikováno v:
Sustainability
Volume 13
Issue 4
Sustainability, Vol 13, Iss 1981, p 1981 (2021)
Volume 13
Issue 4
Sustainability, Vol 13, Iss 1981, p 1981 (2021)
Despite environmental taxation’s presumed advantages for long-term sustainable development goals, the problematic institutional conditions associated with high levels of corruption could become a significant obstacle undermining these efforts. Taki
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d5ec0cf396a276699cbfdae752bf0b9a
https://doi.org/10.3390/su13041981
https://doi.org/10.3390/su13041981
Publikováno v:
Politická ekonomie. 63:833-846
In the OECD, tax policy makes one of the highly sensitive areas of critical importance to the governance of global economy. The OECD authorities realize the importance of tax systems' structure for economic output and social well-being, and thus the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::537860a2c289dddc8d783adc432fbeb7
https://doi.org/10.18267/j.polek.1037
https://doi.org/10.18267/j.polek.1037
Publikováno v:
Danube, Vol 5, Iss 4, Pp 287-296 (2015)
The aim of this paper is to examine the effects of government expenditures on long-run economic growth in developed countries using their different breakdown. Empirical analysis is performed for a panel of 34 OECD countries in the period 2000-2012. A
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::841d9a8b9f98e5412271309f022a120c
https://doi.org/10.2478/danb-2014-0016
https://doi.org/10.2478/danb-2014-0016
Autor:
Zuzana Machová, Igor Kotlán
Publikováno v:
Politická ekonomie. 62:161-173
This aim of the article is to determine the optimal tax policy horizon, and thus its strongest impact on economic growth in OECD countries. From a methodological point of view, the empirical analysis is based on a dynamic panel model, in which the da
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e539fc4c4c704d69483f7c28e5150477
https://doi.org/10.18267/j.polek.944
https://doi.org/10.18267/j.polek.944
Autor:
Igor Kotlán, Zuzana Machová
Publikováno v:
Politická ekonomie. 61:623-638
The article is focused on the mutual relationship among effective tax burden, size of government spending and economic growth. Its aim is to verify the effect of taxation and government spending on economic growth, but also to verify the effect of ta
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ddb55166681ac806878e9cbd9a13f304
https://doi.org/10.18267/j.polek.920
https://doi.org/10.18267/j.polek.920