Politická ekonomie, 2015 (vol. 63), issue 7

Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků

The Adoption of International Financial Reporting Standards in the Czech Republic and Its Impact on Corporate Taxation

Ladislav Mejzlík, Markéta Arltová, David Procházka, Leoš Vítek

Politická ekonomie 2015, 63(7):811-832 | DOI: 10.18267/j.polek.1036  

The worldwide adoption of the International Financial Reporting Standards (IFRS) has not affected financial reporting only, but it has also impact on taxation systems. Countries with a high level of book-tax conformity (dependence) have to solve whether and at what extent to allow IFRS results for the corporate taxation. The paper deals with the specifics of Czech Republic, which is an example of open small economy with relatively high subordination of accounting to taxation purposes. To allow IFRS in tax fillings of those entities preparing statutory financial statements in compliance with IFRS may thus represent a comparative advantage for Czech...

Právní jistota - možný problém daňové politiky vyspělých zemí?

Legal Certainty - Possible Problem of Tax Policy in Developed Countries?

Zuzana Machová, Igor Kotlán

Politická ekonomie 2015, 63(7):833-846 | DOI: 10.18267/j.polek.1037  

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 tax policy has made one of the OECD policy priorities since the OECD's earliest days. However, the policy has been aimed on giving recommendations to national authorities solely in the area of optimal tax mix structure, while other important aspects of the tax systems have remained omitted. One of such aspects is legal certainty about the development of taxation. If the certainty is low, expectations of...

Dopady zvýšení daňových slev na děti na rozpočty rodin a státu

Impact of Increasing Child Tax Credit on Family and State Budgets

Klára Kalíšková, Daniel Münich

Politická ekonomie 2015, 63(7):847-859 | DOI: 10.18267/j.polek.1038  

This study evaluates monetary effects of an increase in Czech tax credit by CZK 500 per month for the second child and CZK 900 per month for the third and each additional child. The analysis uses a microsimulation model and survey data SILC 2011. The decline in government revenues from taxes due to these changes is estimated to be CZK 4.7 billion annually, with almost one third of the total budgetary costs (CZK 1.5 billion annually) going to families with children in the upper half of income distribution. The average household with more than one child would save approximately CZK 7,300 per year. While the poorest households with more children would...

Skutečná kupní síla v krajích České republiky: zohlednění regionální cenové hladiny a struktury pracovní síly

Purchasing Power in the Regions: Reflecting Price Levels and Employment Structures

Matěj Bajgar, Petr Janský

Politická ekonomie 2015, 63(7):860-876 | DOI: 10.18267/j.polek.1039  

Price levels affect real incomes across countries and regions. We compare real incomes of workers and pensioners across 14 regions of the Czech Republic. We find that taking into account regional differences in price levels compresses the income differences between regions for private sector employees, but increases them for pensioners and some groups of public-sector employees. This result is strengthened when we employ microeconomic data to refl ect the education, occupations, age and gender of workers. Private-sector wages in Prague are 43% higher than in the rest of the country, but one half of this difference can be explained by Prague's higher...

Analýza příčin a důsledků nezaměstnanosti mladých v Evropské unii

Analysis of Causes and Consequences of the Youth Unployment in the EU

Zuzana Potužáková, Stanislava Mildeová

Politická ekonomie 2015, 63(7):877-894 | DOI: 10.18267/j.polek.1043  

The EU labour markets show a number of long-term imbalances and asymmetries, which are refl ected in a persisting high unemployment rate. A group that is particularly affected by the high unemployment rate are young people. The aim of the paper is to analyse causes and consequences of the youth unemployment in the EU and compare them with the measures. We test 894 POLITICKÁ EKONOMIE, 7, 2015 following hypothesis: "The high rigidity of the labour markets in the EU increases the rate of youth unemployment." Further, we analyse the correlation between the rigidity of the EU labour markets and youth unemployment rate. There is some evidence that Employment...

Vícerozměrný pravděpodobnostní model rozdělení příjmů českých domácností

Multivariate Probability Model For Incomes of the Czech Households

Ivana Malá

Politická ekonomie 2015, 63(7):895-908 | DOI: 10.18267/j.polek.1040  

The equivalised total net annual incomes of the Czech households (in CZK) in 2007-2010 are analysed in the text. The set of all households is very nonhomogeneous (with respect to incomes) and the aim of the analysis is to determine more homogeneous subsets (components) and to describe the distribution of incomes in these components. The components are supposed to be artificial, the membership of households in components is not known (or observable). A multivariate mixture of normal distributions (four dimensional component distributions) is used to describe a vector of logarithms of incomes, models with 2 to 9 components are fitted. Maximum likelihood...

Zdařilá publikace z oblasti makroekonomické analýzy a prognózy

A Successful Publicationin the Field of MacroeconomocAnalysis and Forecasting

Jan Korda

Politická ekonomie 2015, 63(7):909-912 | DOI: 10.18267/j.polek.1041  

Renesance fiskální politiky?

Renaissance of the Fiscal Policy?

Vratislav Izák

Politická ekonomie 2015, 63(7):912-916 | DOI: 10.18267/j.polek.1042  

Adrián Podskĺan a kol.: Adaptivní organizace. Inspirace od Bati po Jobse na cestě k firemní dlouhověkosti - anotace

Jaroslav Nenadál

Politická ekonomie 2015, 63(7):916-917 | DOI: 10.18267/j.polek.1044