H83 - Public Administration; Public Sector Accounting and AuditsNávrat zpět

The aim of the paper was to propose a progressive corporate taxation in the Czech Republic and to evaluate whether the introduction of the progressive corporate taxation could straighten the position of Czech taxpayers in the view of the tax burden and equity of taxation. We designed and evaluated a sliding progressive taxation with 5 tax bands. Panel regression was also applied to estimate the taxpayers' response to changes in the statutory tax rate. According to the proposed progressive corporate taxation, micro-enterprises would face 13.59% of tax burden, small enterprises 17.40%, medium-sized enterprises 20.18% and large entities 22.42%. The results show that increased fairness of taxation and a decreased regressive effect of taxation would be reached through the progressive corporate taxation. However, due to the increased mobility of profits, it is assumed that the fairer position may be disrupted and the progressive corporate taxation itself would only increase the tax collection, stabilization function and tax distribution function as a result.

Brownfields are old, unused sites and buildings located in urban areas and open countryside. This article deals with problems of brownfields that developed as a result of restructuring national industry, a decreased significance of primary and secondary industry, and the increase of tertiary industry. The main part of the article provides a complex evaluation of the costs and benefits connected with brownfields regeneration in comparison with building on greenfields. The presented model evaluates both alternatives from the municipality, investor and public interest points of view. In a conclusion, there is given a recommended procedure for brownfields regeneration. The first step is to create a database of brownfields which will be later followed by the evaluation of identified brownfields according to attractiveness for investors, usability of individual brownfields from the point of view of land use planning and also the search of financial resources for regeneration and evaluation of economic efficiency of brownfields revitalization.

Public administration significantly changes during last years. One of main reforms is switch from administration to management, based also on implementation of private management tools in the public sector. The impact and outcomes of such approaches are not only positive, especially in specific conditions of Central and Eastern European countries. Because of this such approaches shall be introduced carefuly, and on case by case basis. As the part of public administration reform Slovakia introduced the experiment to measure performance of state administration offices in four dimensions: professional quality of performance (the quality of administrative actions), client satisfaction, employee satisfaction, efficiency of performance - of delivery of products. Only last three objectives were met by the experiment, and it was stopped in 2003. In spite of this, this experiment may serve as important lesson for future similar attempts in any of countries of our region.