P52 - Comparative Studies of Particular EconomiesNávrat zpět

The paper deals with the estimation of the Value Added Tax Gap in the Czech Republic during the years 2009-2014. In the introduction, the term of Value Added Tax Gap and related terms are defined following available approaches and different methods of the Value Added Tax Gap estimation are presented. In the analytical part of the paper, the Czech Value Added Tax Gap is measured using three applicable methods - the decomposition of the gap on the VAT, the identification of transactions subject to VAT and the adjustment of GDP. In this part the exact procedure for possible replication of the research is declared and the comparsion of the results reached for the Czech Republic using different methods of Value Added Tax Gap estimation is carried out.

The paper deals with lobbying in the EU and CR. The starting point is the selected definitions of lobbying and lobbying efforts to integrate into the broader context of promoting economic interests in society. The text therefore considers the criteria for defining lobbying, the defining of the environment for lobbying and the role of interest groups and tries to map the relevant literature on the topic. When you defi ne the issues of lobbying in the EU, the emphasis is on structural differences between the EU in terms of influence and being influenced and the bureaucratic apparatus throughout the countries. For various interest groups operating in the European political market is important to know the position of the EU institutions to lobbying and their willingness to create binding standards of behaviour and conduct (codes), as well as the need to define the line between lobbying and corruption. The text also deals with the assessment and measurement capabilities of different forms and methods of lobbing; it compares the direct and indirect data of the EU-15, the CR and the new EU Member States which regulate lobbying (unlike the CR).