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In: Práce Historického ústavu AV ČR, v.v.i.. Řada Editiones
In: Politická ekonomie: teorie, modelování, aplikace, Band 69, Heft 6, S. 651-668
ISSN: 2336-8225
Personal income taxation in the Czech Republic has undergone significant changes in the last 20 years. Among main changes is replacing of deductions from the tax base with tax credits in 2006, as well as linking income tax and contributions on compulsory insurance in the form of so-called super-gross wage with the simultaneous introduction of a flat tax rate and introduction of maximum assessment bases for compulsory contributions in 2008. In this paper, we quantify the fiscal impacts of significant changes using macroeconomic and microeconomic approaches. We compare the results within each other, but also with the expected fiscal impact stated in the explanatory reports of the amending laws. The results show good consistency in estimates of the fiscal impact of tax and contribution reforms and confirm four fiscally significant reforms from 2000 to 2018. The expected negative and positive effects of changes in income tax presented in the explanatory reports are generally lower than in our calculations. Improving the quantification of fiscal impacts is essential for the adoption of an efficient and rational tax policy.
In: Politická ekonomie: teorie, modelování, aplikace, Band 69, Heft 5, S. 529-554
ISSN: 2336-8225
The study provides estimates of the size of the fatherhood premium for the Czech Republic in the years 2006-2017, using data from the EU SILC survey. In the years 2006-2009, the fatherhood premium in the Czech Republic does not manifest itself if explanatory variables include the marriage premium and the partner's labour market participation. The fatherhood premium only starts to express itself in 2010 and the following years, when it reaches values from 11% to 15% as a consequence of a decision of families with high-income fathers to have a third child in the years after 2010.
The legitimacy of political regimes does not lie only in the manner in which these regimes use their power. A key role is played by the way these regimes are perceived by their populations. Following this insight, the paper defends and elaborates one necessary condition of legitimacy of every political regime: the justification of power provided by the regime must "make sense"to the citizens. This "making sense"can be best understood as a correspondence between the proposed justification of political authority and the citizens' understanding of themselves. In other words, a political regime "makes sense"to its population only if it resonates with their conception of themselves and their role in the society. The paper then analyses the possible correspondence between the Rawlsian conception of liberal self-understanding, where citizens view themselves as "self-authenticating sources of valid moral claims", and the legitimacy of contemporary democratic societies. This perspective reveals the sources of deep egalitarian assumptions behind the legitimation frameworks of contemporary societies, as well as the necessary limitations of power of contemporary states. The correspondence between our self-understanding and the legitimacy of the present-day states also reveals the fundamental importance of the human rights framework in current political life.
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In: Politická ekonomie: teorie, modelování, aplikace, Band 68, Heft 1, S. 42-61
ISSN: 2336-8225
The analysis builds on existing empirical and theoretical literature in the field of job polarization, which is primarily focused on advanced economies. Hypotheses of the incidence of "skill-biased" and "routine-biased" technical change in the Visegrad group countries are verified in the analysis. The aim is to find out whether the impact of technical change on the labour market in the V4 countries is similar to or different than that in advanced economies. The analytical part is primarily performed on the EU-LFS. The results suggest that the structure of the labour market has changed in the V4 countries in a heterogeneous way. In Hungary and Slovakia, there was an apparent slight job polarization over the period under review. In addition, the evidence suggests that the technical change in these countries may be of a "routine-biased" nature. On the contrary, the pattern of "upgrading" was evident in the Czech Republic and Poland, where the evidence suggests "skill-biased" technical change.
In: Politická ekonomie: teorie, modelování, aplikace, Band 68, Heft 4, S. 405-422
ISSN: 2336-8225
This paper investigates the effects of economic growth on income inequality in EU countries by employing econometric models. We estimated the effect of growth on the share of income for all particular deciles of population and on the Gini. Other control variables were included in the models as well. The results showed a negative effect of economic growth on inequality, while this impact is the largest for the deciles ranging from the third to the seventh. This can be perceived as an indication of a shrinking middle class. Inequality-increasing effects were found for long-term unemployment, openness and partly for indicators of importance of the financial sector. Factors reducing inequality were rule of law and population with tertiary education. The size of government turned out to be a rather insignificant determinant.
In: Politická ekonomie: teorie, modelování, aplikace, Band 68, Heft 5, S. 569-604
ISSN: 2336-8225
We use EU SILC data for the Czech Republic to estimate the size of the motherhood penalty for the period 2006-2017. We find out that adjusted motherhood penalty amounts to 11-15% in the period 2006-2008. At that time, the Czech Republic appeared to be comparable to countries such as Germany and the UK. However, the motherhood penalty effectively disappears after 2009 and the Czech Republic is now placed in the same group with Scandinavian countries, France and Belgium. Despite that, there are still many obstacles for mothers to increase their labour market participation, which translate mainly into wage penalties via the experience and labour intensity channels. The study also supports other general evidence from cross-country motherhood penalty comparisons, motherhood penalty being mostly a phenomenon of middle-educated, married women located outside large cities, employed in private industry and having more than one child.
In: Český finanční a účetní časopis, Band 2, S. 5-25
The article deals with the factors that affect the tax morale of the population of the Visegrad Four countries, i.e. Poland, Hungary, Slovakia and the Czech Republic. The evaluation of the answers of the respondents of the European Values Study to the question of whether they justify tax evasion serves as an indicator of tax morale. The authors work on the one hand with the frequency of answers expressing a complete rejection of fraud and on the other hand with average answers on a scale from 1 to 10. Respondents from Slovakia were found to be justifying tax fraud the most, and Polish and Hungarian residents agreed with tax evasion the least. Furthermore, the dependence of tax morale on gender, religion and satisfaction with the political system was analysed. Using contingency tables, it was found that all the monitored factors have a statistically significant effect on the tendency of people to justify tax evasion. The only exceptions were the factor of religion in the Czech Republic and the influence of satisfaction with the political system in Poland, where the relationship with tax morale was not confirmed.
Napriek neustálemu hľadaniu alternatívnych zdrojov energie pre život vyspelej spoločnosti, patrí stále prvé miesto v jej získavaní rope. Popri jej ťažbe je nesmierne dôležitý efektívny spôsob jej prepravy, nakoľko sa nachádza len na určitom území a do ostatných krajín sa musí dopravovať. Práve z tohto dôvodu sa každá krajina snaží o vlastnú ropnú bezpečnosť budovaním núdzových zásob a systému riadenia ropnej bezpečnosti štátu. Vzhľadom na napätú ekonomickú i politickú situáciu sa efektivita prepravy ropy a budovanie systému riadenia núdzových zásob ropy a ropných produktov, stáva dôležitým prvom bezpečnosti systému každej krajiny. ; Despite the continuous search for alternative sources of energy for the life of the mature society, include still first place in its acquisition of the oil. In addition to its mining is an extremely important effective way for its transportation, since it is loca-ted only in a certain territory and into other countries must be transported. For this reason, each country aims on its own oil security, building emergency stocks and the management system of a safety of the state. Due to the tense economic and political situation, the efficiency of transport of crude oil and building a management system for emergency stocks of crude oil and petroleum products, becomes an important first safety system of each country.
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Článek se soustředí na důrazy na výchovu a vzdělávání obsažené v politických programech pěti největších stran první československé republiky. Vychází z oficiálních stranických dokumentů, jako byly volební programy, rezoluce schvalované na sjezdech nebo prohlášení významných představitelů strany. Ačkoliv nelze už ze samé podstaty dokumentů předpokládat, že všechny postuláty v politických prohlášeních skutečně měly vliv na vzdělávání, zachycují vývoj uvažování o výchově vzdělávání jako o součásti kulturní politiky. Přestože vybrané strany uvažovaly o výchově a vzdělávání velmi podobným způsobem a zabývaly se stejnými problémy, uplatňovaly nezřídka odlišné důrazy. Cílem příspěvku je popsat stranické koncepce vzdělávání ve vztahu k ideovým odlišnostem a širšímu kulturnímu i politickému kontextu. ; This paper focuses on educational goals that were emphasised in the political programs of five the largest political parties of the First Czechoslovak Republic. The article is based on official documents of political parties such as programs approved by party congresses and election programs or statements of prominent party representatives. The character of all those documents was influenced by the goal to form statements and inform party members or persuade possible voters. It means those documents are subjective and their content was not necessarily a political commitment. Therefore it cannot be assumed that all the postulates in the programs had a real influence on the education. On the contrary the documents depict the development of the considerations about education as a part of cultural policy. Political parties of the First Czechoslovak Republic were considering education in very similar way and in continuity with development before 1918. They were concerning about same issues especially in the social context but with different emphasises. This contribution aims to describe the party-specific concepts of education in relation to the ideological peculiarities of the individual parties and their cultural and political context.
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This book brings a new perspective of the United States, which arose from the necessity to overcome both uncritically admiring as well as uncritically condemning approaches. This new approach is based on a deeper understanding of the inner diversity, contradictions and quarrels within American politics and society. This offers unexpected possibilities of transatlantic cooperation in new areas and enriches the public debate about the course of the Czech Republic. It is necessary to awaken from the American dream to be able to clearly see the United States as important inspiration, whether positive or negative. In addition, the book aims to point out possibilities offered by the renaissance of territorial studies as an approach to examining the world around us, which is able to combine historical, political, economic, social and cultural approaches when answering serious and complex questions. This knowledge in different territorial contexts can significantly help us in making our own choices, both those made on a daily basis as well as the important and critical ones