Suchergebnisse

The current article introduces the issue of race and racism in the United States of America with focus on two specific contemporary concepts that have a big attention and have formed the discussion in the last years. The first one is laissez-faire racism from Lawrence D. Bobo who stresses the reluctance of government and political parties to engage in racial questions. The second one is concept of white privilege of Peggy McIntosh who points at advantages and privileges of white race. Both concepts attempt to raise awareness about still present racial discrimination in the United States of America, although in the last years this topic has begun to be perceived as clichet and for some the problem is considered to be solved.

The aim of the article is to describe theoretical concepts related to the effects of state subsidies on enterprises & to discuss the magnitude & effect of state aid on enterprises during the transformation of the Czech economy. Subsidies to enterprises during transformation were high, often transparent, & above the European Union average. During 1997-2003 registered state aid reached 362 bn. CZK. More than 90 percent of the total registered state aid went to awards the rescue & restructuring of enterprises. It can be roughly estimated that during 1997-2000 state aid was twice as high as officially registered. Share of state aid to enterprises in public debt increased & reached 70 percent by 2003. Non-transparent channels of state aid distribution decrease the efficiency of state aid, as they distort market signals & decrease motivation for fair competition. Tables, Graphs, References. Adapted from the source document.

There are currently held tough discussions among economists and policy makers on the most appropriate form of taxation that would be fair, simple, enough incentive to wage work and entrepreneurship and withal also providing sufficient revenue for the state to fund the services provided to citizens. In this debate two opposing views on the basic form of this system stand against each other, namely, whether it should tax the income in a progressive manner, as is the case with tax systems applied today in most countries, or in a proportional manner, which has been introduced in a limited extent in several countries, especially in Central and Eastern Europe. This article provides a brief description of the basic characteristics of both these approaches and summarizes the main arguments presented by their proponents and opponents. The next section describes the different variants of a proportional system, also known as a flat tax system, some of which currently exist only in the yet unrealized proposals, and in the end, then compare their pros and cons. Adapted from the source document.