Procházení Publikační činnost Katedry účetnictví a daní / Publications of Department of Accounting and Taxes (117) dle data vydání

The role of the value added tax on foodstuffs in the consumer basket

Široký, Jan; Kovářová, Anna; Randová, Kateřina (Agricultural Economics - Zemědělská ekonomika. 2012, vol. 58, no. 8, p. 387-395.)

Testing the predicative ability of the tax progressiveness indices (using the example of an employee in the Czech Republic in 1993-2008)

Friedrich, Václav; Maková, Kateřina; Široký, Jan (E+M Ekonomie a Management. 2012, roč. 15, č. 1, s. 4-16.)

The taxation of agricultural land with the use of multi-criteria analysis

Široký, Jan; Krajčová, Jiřina; Hakalová, Jana (Agricultural Economics - Zemědělská ekonomika. 2016, vol. 62, no. 5, p. 197-204.)

What can tax revenues tell us about the economic activity of regions?

Zimmermannová, Jarmila; Skaličková, Jolana; Široký, Jan (Economics & Sociology. 2016, vol. 9, no. 1, s. 114-128.)

Managerial decision-making on the location of banking headquarters in the Czech Republic

Sucháček, Jan; Skaličková, Jolana; Široký, Jan (GeoScape. 2017, vol. 11, issue 2, p. 76-83.)

Performance indicators for management control of direct taxes: Evidences from the Czech Republic and Ukraine

Kuznetsova, Svitlana; Krzikallová, Kateřina; Kuznetsov, Andriy (Financial and credit activity: problems of theory and practice. 2017, vol. 1, no. 22, p. 189-198.)

Matematický model Giniho koeficientu a zhodnocení redistribuční funkce daňového systému České republiky

Genčev, Marian; Musilová, Denisa; Široký, Jan (Politická ekonomie. 2018, vol. 66, issue 6, p. 732-750.)

Does cigarette taxation have an impact on reducing their consumption?

Zimmermannová, Jarmila; Krajňák, Michal; Široký, Jan; Jílková, Eva (Ekonomický časopis. 2019, vol. 67, issue 10, p. 1035-1054.)

Do selected tax advantages affect tax revenue from the personal income tax?

Krajňák, Michal (Journal Of Competitiveness. 2019, vol. 11, issue 4, p. 73-88.)

Tax gap as a tool for measuring VAT evasion in the EU countries

Andrejovská, Alena; Konečná, Veronika; Hakalová, Jana (AD ALTA: Journal of Interdisciplinary Research. 2020, vol. 10, issue 2, p. 8-13.)

Is the value added tax system sustainable? The case of the Czech and Slovak Republics

Krzikallová, Kateřina; Tošenovský, Filip (Sustainability. 2020, vol. 12, issue 12, art. no. 4925.)

Macroeconomic time series affecting the minimum and average wages of V4 countries

Meixnerová, Lucie; Krajňák, Michal (E + M Ekonomie a Management. 2020, vol. 23, issue 4, p. 4-22.)

Analytic hierarchy process in Czech taxpayers' decision-making regarding their tax liability

Krajňák, Michal (Journal of Tax Reform. 2020, vol. 6, issue 2, p. 142-156.)

Is personal income tax on dependent activity in the Czech Republic progressive?

Krajňák, Michal (Politická ekonomie. 2020, vol. 68, issue 5, p. 534-553.)

Evaluation the impact of the personal income tax reform in the Czech Republic in 2021 on effective tax rate and tax progressivity

Krajňák, Michal (Journal of Tax Reform. 2021, vol. 7, issue 2, p. 134-145.)