Politická ekonomie, 2020 (vol. 68), issue 1

Articles

Vliv agresivního daňového plánování na inkaso daně z příjmů právnických osob

Impact of Aggressive Tax Planning on Collection of Income Tax on Legal Entities

Jakub Ječmínek, Lukáš Moravec, Gabriela Kukalová

Politická ekonomie 2020, 68(1):3-17 | DOI: 10.18267/j.polek.1264

In this paper, estimates of tax losses as a result of aggressive tax planning are presented using two different methodological approaches. While the International Monetary Fund (IMF) methodology addresses profit shifting and corresponding tax losses across the European Union, the United Nations Conference on Trade and Development (UNCTAD) methodology uses FDI data and a list of so-called offshore financial centres. According to the IMF methodology, the annual tax losses are about EUR 69-105 billion for the EU-28. According to our calculations, the Czech Republic achieves negative losses (tax revenues) of CZK 15 billion per year, probably due to the...

Priestorové efekty v regionálnych inovačných aktivítách

Spatial Effects in Regional Innovation Activities

Andrea Furková

Politická ekonomie 2020, 68(1):18-41 | DOI: 10.18267/j.polek.1269

This paper explores the role of spatial effects in the innovation processes across 245 NUTS-2 European Union (EU) regions for the period 2008-2012. The goal of the paper is to verify two hypotheses. The first one deals with spatial autocorrelation, i.e., our assumption is that the regional innovation process is not a spatially isolated process but is determined by innovation activities in neighbouring regions as well. Secondly, we assume non-homogeneous responses of innovation output to changes in innovation inputs across groups of regions, i.e., a spatial heterogeneity hypothesis. Patent applications were chosen as a proxy for innovative...

Vplyv technologického pokroku na štruktúru zamestnanosti v krajinách V4

The Impact of Technical Change on Employment Structure in the Visegrad Group Countries

Dávid Martinák

Politická ekonomie 2020, 68(1):42-61 | DOI: 10.18267/j.polek.1265

The analysis builds on existing empirical and theoretical literature in the field of job polarization, which is primarily focused on advanced economies. Hypotheses of the incidence of "skill-biased" and "routine-biased" technical change in the Visegrad group countries are verified in the analysis. The aim is to find out whether the impact of technical change on the labour market in the V4 countries is similar to or different than that in advanced economies. The analytical part is primarily performed on the EU-LFS. The results suggest that the structure of the labour market has changed in the V4 countries in a heterogeneous way. In Hungary and Slovakia,...

Vliv zvolených faktorů na výsledek elektronických reverzních aukcí

Impact of Selected Factors on the Results of Electronic Reverse Auctions

Vojtěch Klézl, Radoslav Delina, Lenka Senderáková, Michal Tkáč

Politická ekonomie 2020, 68(1):62-85 | DOI: 10.18267/j.polek.1268

In the study, we focus on examining the impact of selected factors on the results of electronic reverse auctions and thus the savings achieved. The study extends the knowledge of extant literature to empirical insights and uses currently the broadest sample of approximately 16,000 e-auction cases. The study confirms that the savings calculation method and the use of a comparative or initial price affect the outcome of the auction as well as the individual selected factors entering the model (e-auction value, number of changes, number of extensions, number of bidders, number of items).

Consultations

Limity klasifikace determinant individuální podpory státu blahobytu

Limits of Classification of Determinants of Individual Support for the Welfare State

Luděk Kouba

Politická ekonomie 2020, 68(1):86-107 | DOI: 10.18267/j.polek.1278

Ambiguous terminology as well as causality and a too wide spectrum of determinants on the demand side of the welfare state are the main drawbacks in the literature on the topic. The aim of this paper is to systematise the literature on individual support for the welfare state. Besides clarification of the terminology and argumentation of prevailing causality (informal institutions → individual support for the welfare state), the paper underlines the importance of individualist values and beliefs; in particular, individual control over one's own life, which can be based on the psychological concepts of locus of control and self-efficacy...

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