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Changes in the VAT Burden on Expenses of Selected Households in the Czech Republic (2007–2014) 捷克共和国部分家庭支出增值税负担的变化(2007-2014)
DANUBE: Law and Economics Review Pub Date : 2015-09-01 DOI: 10.1515/danb-2015-0012
Regína Střílková, J. Široký
{"title":"Changes in the VAT Burden on Expenses of Selected Households in the Czech Republic (2007–2014)","authors":"Regína Střílková, J. Široký","doi":"10.1515/danb-2015-0012","DOIUrl":"https://doi.org/10.1515/danb-2015-0012","url":null,"abstract":"Abstract The Czech Republic is a typical representative EU Member State which has several times changed VAT rates during the analyzed period 2007–2014 in an effort to consolidate the public budget. These changes are reflected in household spending, which were analyzed by means of the consumer basket, the composition of which is also undergoing changes. Another factor that has an impact on household expenditures is the transfer of commodities between the reduced and standard rate of VAT. The final factor used is the differentiation of households according to their income levels. The aim of this paper is to determine how these changes took effect in the Czech Republic in the share of consumption of commodities included in the standard and reduced VAT rates and in exempt transactions according to household income groups in the analyzed period 2007–2014 and to determine the impact of these changes on the tax burden on selected households by value added tax and confirmation of the assumption of VAT regressivity.","PeriodicalId":208928,"journal":{"name":"DANUBE: Law and Economics Review","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126466251","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Patterns of Structural Change in the New EU Member States 欧盟新成员国的结构变化模式
DANUBE: Law and Economics Review Pub Date : 2015-09-01 DOI: 10.1515/danb-2015-0009
P. Havlík
{"title":"Patterns of Structural Change in the New EU Member States","authors":"P. Havlík","doi":"10.1515/danb-2015-0009","DOIUrl":"https://doi.org/10.1515/danb-2015-0009","url":null,"abstract":"Abstract This paper analyses the extent and impact of structural changes on aggregate economic growth that occurred in European economies during the past two decades, focusing on the new EU Member States of Central and Eastern Europe. After presenting some stylised facts related to employment and output restructuring, we use a conventional shift and share analysis in order to evaluate the impact of broader sectoral shifts on GDP growth, focusing on the period 1995–2011. A decomposition of aggregate GDP/GVA growth using the shift and share analysis shows a distinct North-South pattern of growth and restructuring while the previous NMS-OMS divisions are becoming less relevant. In the North, manufacturing and trade have fuelled growth whereas in the South there has been much less structural change. Apart from these differences, our results partly differ from earlier findings of similar analyses for the NMS. Finally, we analyse differentiated impacts of the recent (2008–2011) crisis on structural changes in Europe and find interesting similarities between (groups of) NMS and OMS in terms of both growth patterns and responses to the crisis.","PeriodicalId":208928,"journal":{"name":"DANUBE: Law and Economics Review","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132270862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 13
Evaluating Living Standard Indicators 评估生活水平指标
DANUBE: Law and Economics Review Pub Date : 2015-09-01 DOI: 10.1515/danb-2015-0011
Naďa Birčiaková, J. Stávková, Veronika Antošová
{"title":"Evaluating Living Standard Indicators","authors":"Naďa Birčiaková, J. Stávková, Veronika Antošová","doi":"10.1515/danb-2015-0011","DOIUrl":"https://doi.org/10.1515/danb-2015-0011","url":null,"abstract":"Abstract This paper deals with the evaluation of selected available indicators of living standards, divided into three groups, namely economic, environmental, and social. We have selected six countries of the European Union for analysis: Bulgaria, the Czech Republic, Hungary, Luxembourg, France, and Great Britain. The aim of this paper is to evaluate indicators measuring living standards and suggest the most important factors which should be included in the final measurement. We have tried to determine what factors influence each indicator and what factors affect living standards. We have chosen regression analysis as our main method. From the study of factors, we can deduce their impact on living standards, and thus the value of indicators of living standards. Indicators with a high degree of reliability include the following factors: size and density of population, health care and spending on education. Emissions of carbon dioxide in the atmosphere also have a certain lower degree of reliability.","PeriodicalId":208928,"journal":{"name":"DANUBE: Law and Economics Review","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121056647","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 7
The Rulemaking Procedure – Definition, Concepts and Public Participation 规则制定程序-定义、概念与公众参与
DANUBE: Law and Economics Review Pub Date : 2015-06-01 DOI: 10.1515/danb-2015-0007
Iztok Rakar, Bojan Tičar
{"title":"The Rulemaking Procedure – Definition, Concepts and Public Participation","authors":"Iztok Rakar, Bojan Tičar","doi":"10.1515/danb-2015-0007","DOIUrl":"https://doi.org/10.1515/danb-2015-0007","url":null,"abstract":"Abstract The importance of delegated legislation is growing in both the quantitative and qualitative sense. Under the American system, the so-called division of rulemaking authority between the legislative and executive branch was resolved at a very early juncture and in a highly pragmatic manner by applying the fundamental principles of the legislative procedure to the level of the rulemaking procedure, which primarily implies the transparency and openness of the latter. Conversely, Continental Europe did not develop a general theory of public participation which could provide a basis for the search for solutions to the situation. The purpose of this paper is to present different concepts of the rulemaking procedure and discuss the question of public participation. We conclude that, as the quantity and complexity of societal relationships grow, it is fruitful to use the so-called problem-solving model of the rulemaking procedure as a starting point for its procedural arrangement. This allows us to focus on the role that civil society, interest groups and the general public play in the contemporary governance process.","PeriodicalId":208928,"journal":{"name":"DANUBE: Law and Economics Review","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125911483","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Convergence Between Kazakhstan’S Financial Systemand International Standards: Overcoming Difficulties 哈萨克斯坦金融体系与国际标准趋同:克服困难
DANUBE: Law and Economics Review Pub Date : 2015-06-01 DOI: 10.1515/danb-2015-0008
N. Uvarova
{"title":"Convergence Between Kazakhstan’S Financial Systemand International Standards: Overcoming Difficulties","authors":"N. Uvarova","doi":"10.1515/danb-2015-0008","DOIUrl":"https://doi.org/10.1515/danb-2015-0008","url":null,"abstract":"Abstract This article deals with the convergence of the Kazakh financial system with international standards in light of the new, enhanced agreement with the European Union on partnership and cooperation (January 19, 2015). Based on this research, the approaches used by the Kazakh financial system to converge with the European Union (EU) and the mechanism of implementing international standards in the national regulatory framework are determined. In practice, the study provides justification for the necessity of arranging the systematization of existing rules and regulations covering financial activity in the Republic, eliminating discrepancies between the national regulatory framework and international standards, and determining clear security guarantees for foreign investors’ financial activity in the Republic. The research results are primarily focused on the development of public finance management theory. Theories and conclusions present in the study can be used in the educational processes of economic and legal institutions and in the policymaking activity of public finance management bodies.","PeriodicalId":208928,"journal":{"name":"DANUBE: Law and Economics Review","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122330127","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Lessons from the “Constitutional Mythology” or How to Reconcile the Concept of State Sovereignty with European Intagration “宪法神话”的启示——如何调和国家主权概念与欧洲一体化
DANUBE: Law and Economics Review Pub Date : 2015-06-01 DOI: 10.1515/danb-2015-0005
Ondrej Hamuľák
{"title":"Lessons from the “Constitutional Mythology” or How to Reconcile the Concept of State Sovereignty with European Intagration","authors":"Ondrej Hamuľák","doi":"10.1515/danb-2015-0005","DOIUrl":"https://doi.org/10.1515/danb-2015-0005","url":null,"abstract":"Abstract This paper analyses the question of how to perceive the traditional theoretical concept of state sovereignty vis-á-vis European integration. Within the European project we face the paradox of having two authorities claiming autonomy and dominance. It is undisputable that the European Union is behaving like an autonomous public power - the new sovereign of its kind. But at the same time the Member States also maintain their sovereign statehood. This duality cannot be comprehended together with the old characteristics of sovereignty, which accepts only one holder of this feature. To reconcile the phenomena of European integration and the concept of sovereignty, we must shift into new definitions of the latter. This paper argues in favour of the acceptation of a shared sovereignty concept.","PeriodicalId":208928,"journal":{"name":"DANUBE: Law and Economics Review","volume":"2004 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125834168","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
Development of Corporate Governance Performance Indicators for Czech Manufacturing Companies 捷克制造业公司治理绩效指标的发展
DANUBE: Law and Economics Review Pub Date : 2015-03-01 DOI: 10.1515/danb-2015-0004
Marie Pavláková Dočekalová, A. Kocmanová, Jiří Koleňák
{"title":"Development of Corporate Governance Performance Indicators for Czech Manufacturing Companies","authors":"Marie Pavláková Dočekalová, A. Kocmanová, Jiří Koleňák","doi":"10.1515/danb-2015-0004","DOIUrl":"https://doi.org/10.1515/danb-2015-0004","url":null,"abstract":"Abstract Effective corporate governance is a key element in achieving long-term success for any company. The codes of conduct that corporate governance adopts directly determine the sustainability of business activities. With this in mind, this paper aims to demonstrate the results of research that identifies a set of key indicators of corporate governance performance. The presented research is quantitative. In order to identify key performance indicators, factor analysis was employed. It was found that corporate governance performance is influenced by two factors. For the first factor, the relationship between corporate governance and stakeholders is measured by key indicators: percentage of women within CG, contributions to political parties, politicians and related institutions and number of complaints received from stakeholders. The second factor, strategy & compliance, is generated from the following: percentage of strategic objectives met and total number of sanctions for breaching the law. This research aims to assist both academic and corporate practitioners who want to improve corporate governance performance and, through the use of key performance indicators, support the transparency and sustainability of their business.","PeriodicalId":208928,"journal":{"name":"DANUBE: Law and Economics Review","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122931229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Tackling Illegal Activities Through Tax Law – Al Capone Case Study 通过税法打击非法活动——阿尔·卡彭案例研究
DANUBE: Law and Economics Review Pub Date : 2015-03-01 DOI: 10.1515/danb-2015-0003
Matej Kačaljak
{"title":"Tackling Illegal Activities Through Tax Law – Al Capone Case Study","authors":"Matej Kačaljak","doi":"10.1515/danb-2015-0003","DOIUrl":"https://doi.org/10.1515/danb-2015-0003","url":null,"abstract":"Abstract This paper discusses the Al Capone case and identifies legal institutions which contributed to the conviction of Al Capone for tax evasion in the USA and discusses similarities in Slovak law. The Slovak legal environment is assessed with the aim of identifying potential room for improvement. Under an assumption of identical factual circumstances, it is tested whether Al Capone would be convicted of tax evasion in the Slovak Republic and if not, what would be the main reasons. The paper concludes that due to some, probably unintentional, specifics of Slovak tax and criminal law, Al Capone could not be convicted of tax evasion by the Slovak courts. In our opinion, these specifics do not, however, constitute material elements of the basic structure of Slovak tax and criminal law and could be relatively easily corrected.","PeriodicalId":208928,"journal":{"name":"DANUBE: Law and Economics Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125852514","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Corruption and System Change in the Czech Republic: Firm-Level Evidence 捷克共和国的腐败与制度变迁:企业层面的证据
DANUBE: Law and Economics Review Pub Date : 2015-03-01 DOI: 10.1515/danb-2015-0002
Petra Koudelková, W. Strielkowski, Denisa Hejlová
{"title":"Corruption and System Change in the Czech Republic: Firm-Level Evidence","authors":"Petra Koudelková, W. Strielkowski, Denisa Hejlová","doi":"10.1515/danb-2015-0002","DOIUrl":"https://doi.org/10.1515/danb-2015-0002","url":null,"abstract":"Abstract Corruption is a widespread phenomenon in all countries undergoing market transition. However, the Czech Republic stands apart, with its incredible entanglement of corruption, politics and business. Although corruption on the firm level in the Czech Republic is heavily criticized, the results of our in-depth interviews conducted with Czech SMEs showed that almost every firm has encountered some form of corruption and even used corruption to either increase sales, help negotiations, or increase production. Most of our respondents admitted that corruption was useful for day-to-day business. This article aims to obtain information about the state of corruption in enterprises in the Czech Republic and map the behaviour of entrepreneurs in companies. Our results offer ways to fight corruption: apart from highlighting the negative traits of corruption, emphasis should be made on determining to what extent corruption would be acceptable for firms and their clients. This could be useful for designing various state policies that might influence system change and market development in CEECs and both directly and indirectly influence the volume of corruption.","PeriodicalId":208928,"journal":{"name":"DANUBE: Law and Economics Review","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130219997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 38
In the Shadow of the State - the Informal Economy and Informal Economy Labor Force 国家的阴影下——非正规经济与非正规经济劳动力
DANUBE: Law and Economics Review Pub Date : 2015-02-02 DOI: 10.2478/danb-2014-0013
F. Schneider
{"title":"In the Shadow of the State - the Informal Economy and Informal Economy Labor Force","authors":"F. Schneider","doi":"10.2478/danb-2014-0013","DOIUrl":"https://doi.org/10.2478/danb-2014-0013","url":null,"abstract":"Abstract In this paper, the main focus lies on the informal economy and on work in the shadow. The most influential factors on the informal economy are tax policies and state regulation. The size of the informal economy was decreasing over the period 1999 to 2007, from 34.0% to 31.2% for 161 countries (unweighted average). Furthermore, economic opportunities, taxes and regulations, the general situation on the labor market, and unemployment are crucial for an understanding of the dynamics of the shadow labor force. In contrast with the decrease of the informal economy (value added figures), the informal economy labor force increased for most countries over the period 1999 to 2007.","PeriodicalId":208928,"journal":{"name":"DANUBE: Law and Economics Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123693956","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 11
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