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In: Práce Historického ústavu AV ČR, v.v.i.. Řada Editiones
In: Quaestiones quodlibetales no 32
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.
In: Publikace Stálé konference českých a rakouských historiků ke společnému kulturnímu dědictví svazek 3
In: Politeia Ser.
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
In: Edice Paměť sv. 109