. Kotlán, I. (2001). The Alternative Goals of the Stabilization Policy. Politická ekonomie, 49(4), 514-521. Kotlán, I. (2008). Gnoseology Approach to the Tax Reform in the Czech Republic. Politicka ´ ekonomie, 56(4), 505-519. Kotlán, I., Machová, Z. (2012a). World Tax Index: Methodology and Data. DANUBE: Law and Economics Review, 3(2), 19-33. Kotlán, I., Machová, Z. (2012b). The Influence of Corporate Taxation on Economic Growth: The Failure of Tax Quota? Politická ekonomie, 60(5), 743-763. Kotlán, I
Zuzana Machová and Igor Kotlán
Agri-environment measures are a key element for the integration of environmental concerns into the Common Agricultural Policy. They are designed to encourage farmers to protect and enhance the environment on their farmland by paying them for the provision of environmental services. Rural Development Programme 2014 – 2020 introduced an agri-environmental measure for multifunctional field margins (biostrips on arable land), which contributes to increasing biodiversity, to protection of basic environmental elements and it also serves as prevention for climate change. Since so far no farmer asked the Agricultural Paying Agency for commitment, the objective of the paper was to assess the design and accuracy of calculation of the agri-environmental and climatic measure - the multifunctional field margins in the conditions of Slovakia. The research results show that the calculation methodology is incorrectly set and it does not compensate for the farmer’s loss on farm yields.
František Milichovský and Jiří Koleňák
The main aim of this paper is to determine which factors of business tools are important in Czech companies. To find these factors, theoretical information from the area of trade tools and data from primary research (obtained via questionnaire) were used. These data are applied by a statistical evaluation of selected indicators which could help determine the significance of the indicators in the area being monitored. Activities concerning the management of company finances are also partially incorporated, as due to their close cohesion with business, they cannot be excluded from the field of turnaround management. The business tools described in the paper see excellent usage not only during times of crisis but also in periods of prosperity, when their application provides companies with unique competitive advantages as a way of increasing GDP. The results of the paper confirm the necessity for compensation tools in the business environment and provide the significance level of the compensation tools used. Accurate usage could create an advantage in a global market characterised by high competition.
is the Horizon of Fiscal Policy in OECD Countries?” in: Soliman, K. (eds.). Proceedings of the 23rd International Business Information Management Association Conference Innovation Vision 2020: Sustainable Growth, Economic Development and Global Competitiveness . Norristown: IBIMA Publishing, 2014. Kotlán, I., Machová, Z. (2012). World Tax Index: Methodology and Data. DANUBE: Law, Economics and Social Issues Review , 3(2), 18–33. Lanaspa, L., Pueyo, F. and Sanz, F. (2008). Foreign Direct Investment, Industrial Location and Capital Taxation. The Annals
Martin Vyklický, Petr Man, Rudolf Franz Heidu and Radek Jurčík
qualified suppliers of The Ministry Of Regional Development of the Czech Republic) . Retrieved February 15, 2015, from http://portal-vz.cz/cs/Jak-na-zadavani-verejnych-zakazek/Metodiky-stanoviska . The Ministry Of Regional Development of the Czech Republic. (2015). Metodika Ministerstva pro místní rozvoj pro zadávání veřejných zakázek (Methodology of the Ministry of Regional Development for public procurement) . Retrieved February 15, 2015, from http://portal-vz.cz/cs/Jak-na-zadavani-verejnych-zakazek/Metodiky-stanoviska . The Ministry Of Regional
Jolanta Bieliauskaitė and Vytautas Šlapkauskas
The latter European crisis reveals the fact that traditional agreements between governments of the Member States and supranational political and legal institutions of the European Union are not sufficient for the maintenance of European Union stability and integrity. Therefore, the political and legal sustainability of the European Union requires a certain metatheory as a methodology, which could essentially contribute to the coherent construction, interpretation and assessment of theoretical and practical issues of the European Union’s legal and political reality. This paper aims to explore two main questions: What is constitutionalism as a legal-political metatheory? What challenges are faced by this theory while addressing the specific EU legal-political reality construction problems?
The results of the research reveal that constitutionalism as a metatheory is constituted by principles and values, which provide ideological support for the development of the nation, and performs a methodological function in the construction of legal and political reality. However, the EU’s political elite still seeks to legitimize constitutionalism as a political action theory, which, accordingly, legitimizes the respective legal policies it pursues. This process dangerously increases the gap between the EU’s political elite and the societies of its Member States.
This paper deals with the definition of (substantive) subsidiarity of criminal repression and the possibility of its application to the criminal liability of legal persons. After defining the liability of legal persons in the relevant legal regulations, the paper presents an interpretation of subsidiarity in Section 12(2) of the Criminal Code that is significantly different from the “official” opinion. Subsequently, the paper discusses certain criminal law situations in which the application of subsidiarity would lead to the conclusion that the legal person is not punishable (“non-criminality”). The first aim was thus to present the theoretical concept of subsidiarity of criminal repression, which would be methodologically correct, and therefore generally applicable. The second objective was directed at demonstrating that this construct can be applied to specific examples of the liability of legal persons, that is, that it can be applied to the activities of the bodies in charge of criminal proceedings.
Šárka Laboutková and Petr Vymetal
Lobbying transparency seems to have been a challenging topic for nearly a decade. For the purposes of the article, the authors focus on a contextual analysis of rules and measures that offers both a broad as well as comprehensive view of the required transparency of lobbying activities and the environment in which decisions are made. In this regard, focusing on the sunshine principles/sunshine rules (not purely limited to laws) provides a grasp of the whole issue in a broader context. From a methodological point of view, the exploratory approach was chosen and the coding procedure is mostly dichotomous. As a result, seven key areas with 70 indicators have been identified in terms of transparency of lobbying and decision-making.
Petr Havlan and Jan Janeček
The property owned by self-governing units represents an important socioeconomic factor with the potential to affect a wide range of aspects of life, considering the scope of self-governing units.
The aim of this paper is to present an overview of the recent legal regulations regarding the proprietary position of Czech self-governing units (municipalities and regions) as well as comments on their development (considering wider circumstances) from 1990 to the present day. It focuses on the nature of legal entities sui generis (in Czech called “příspěvková organizace”), which perform ownership and other proprietary rights of the municipalities and regions on the basis of specific public law relations. Appropriate attention is also dedicated to other legal subjects operating in the sphere of territorial self-government considering their proprietary position. The sub-objectives of the article are the identification and explanation of solutions to the identified problems concerning the analyzed questions.
The methodological part of the article is based on the analysis and critical evaluation of the current state of the discussed legal issues. The authors use the methods of legal hermeneutics to obtain correct interpretations of the analyzed legal regulations.
The entities sui generis in question are found to be a relic of the transition period in Czech legal development after the 1990s and should be replaced with up-to-date forms of a public legal entity.
Tatjana Jovanovic and Maja Klun
The tax policy assessment is an indispensable strategy within any modern country’s system of governance. There are several types of “impact assessments”, with RIA as one of the most commonly used. This tool is used to measure and analyse the benefits, costs and effects of a new or existing legal regime, which can be carried out by collecting and analysing empirical data in the context of a broader decision-making framework. The main objective of the paper is to analyse which stage the Slovenian regulatory impact assessment is in, and whether this stage is sophisticated enough to provide for the essential verification of tax policy and specific instruments, focusing mainly on the case of interest tax shield issues. Methodologically, the paper is based on a systematic literature review, a survey for public consultations and statistical tools for calculating the differences in internal indebtedness in different observed periods. The results show that the Slovenian RIA is not sophisticated enough to evaluate complex tax instruments and policy. Nevertheless, tax policy decision-makers should reconsider the implementation of a thin capitalization rule (but also future tax policy instruments) focusing also on other, non-tax revenue, factors.