The paper deals with the thematic structure of journal articles according to the Journal of Economic Literature (JEL) classification system. For this purpose, three representative periodicals from 1999 to 2002 are analysed by examining the publications by Czech and European economists. The...

The article deals with socio-economic aspects of responsible behaviour of owners, entrepreneurs and managers in practice of economic transformation. As the starting point of defining the concept of responsibility serves the elaboration of basic theoretical economic, juristic, philosophical and...

Úspešnou ekonomikou na svetovom trhu môže byť iba taká trhová ekonomika, ktorá dokáže produkovať také výsledky, ktoré obsahujú maximum informácií, ľudského intelektu stelesneného v jednotlivých produktoch. Na základe tohto poznania osobitná pozornosť je venovaná práve...

Czech Abstract: Článek zkoumá pojetí pravdy v ekonomii. Je argumentováno, že pravda je v ekonomii chápána jak ve smyslu korespondence, tak ve smyslu koherence. Konkrétně platí, že aplikovaná ekonomie pracuje s pojetím pravdy v prvním smyslu, kdežto teoretická ekonomie ve smyslu...

Paper analyzes the Czech social security and tax system as their redistribution aspects are concerned. On a basis of individual data, authors find that social security programs are usually properly targeted but that the tax breaks favor richer households. A microanalysis of tax expenditures is...

The paper deals with the theoretical and practical aspects of the taxation of labor and capital in the Czech Republic. The authors show that if the low flexibility of Czech labor is taken into account, progressive taxation could stimulate a higher supply of labor than would a linear tax. The...

This paper tries to address the problem of donator?s efficiency. In spite of the fact, that social services and public goods are not fully determined by market forces, they are not beyond the subject of economics. The state or other donator can allocate grants among recipients either efficiently...

The article describes the system of state social support vis-?-vis personal income tax. The author shows that both systems have structural weaknesses that may be addressed by a better coordination of both systems' main principles.

This paper discusses the tax system and its effect on individuals in the Czech Republic and offers some specific suggestions for reform. Viewed in an international context, the Czech system is broadly similar to those of other OECD countries. Like them, it exhibits a number of non-neutral...