Economic growth in centrally planned economies was declining with the duration of these economic systems. There were multiple reasons for this development. Deeper insight can be provided by dividing economic growth into extensive and intensive parts. The goal of this article is to estimate the...

The article examines issues related to the design of road tax as an instrument supporting the operation of trucks that are more environment-friendly to the transport infrastructure. The Introduction presents analyses of road taxation in the European Union Member States, whose aim was to identify...

In almost all sectors, online services play a much larger role than a few years ago. Data-driven platform models combine an ever greater degree of market power. The associated concentration effect leads to the displacement of medium-sized companies from the market. When looking at the large...

The aim of this contribution is to quantify the influence of selected methods on elimination of value added tax gap in the Czech Republic within the researched period 2015-2016. To find a possible share of influence of the VAT control statement on tax fraud following priority methods were set:...

Immovable property tax is one of the key elements of fiscal decentralization in the Czech Republic. It is the only tax that is directed to municipal budgets in the full amount. It is also the only tax the total receipts of which can be influenced by municipalities by means of corrective...

Screening mechanisms as investment policy measures keep gaining importance worldwide.In October 2018, the Hungarian Parliament also adopted rules on the national securityreview of foreign investments. This paper intends to present the newly introducedHungarian screening mechanism which is...

The aim of the paper is to verify gender income differences and to reveal factors influencing differences in remuneration. Gender income differences across the EU range from 6% in Romania to 27% in the Czech Republic. Data from 178,878 employees filtered from the EU-SILC database were used for...

The article deals with the position of the child's father in labour relations. The comparative analysis of legislation in the Czech Republic and Slovakia is based not only on labour law, but also on social security law and anti-discrimination law. The authors aim to point out the difference in...

The anti-tax avoidance directive (ATAD) implemented in the EU countries in 2019 has brought, among other things, a common rule for tax-deductibility of exceeding borrowing costs of corporate taxpayers - the interest limitation rule. For interest limitation, the Czech Republic had so far used the...

The objective of the article is to investigate the effects of the stage of integration on convergence in the European Union. The relationships between the selected macroeconomic variables and per capita GDP growth rate are econometrically tested for the period 2004-2018 and three sub-periods:...