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1

TRANSAKČNÍ NÁKLADY VEŘEJNÝCH VÝDAJOVÝCH PROGRAMŮ

100%
Pavel J.
Ekonomický časopis (Journal of Economics)
|
2014
|
vol. 62
|
issue 4
411 – 424
EN
The public expenditure programs create an integral and very important part of public expenditure. Their efficiency is greatly influenced by the value of transaction costs. This issue is currently being widely discussed both on the theoretical and the practical level. The aim of presented paper is to define the position of the transaction costs in methodological framework of 3E and to summarize the results of their measurements in the Czech Republic. The article divides transaction costs into two groups: administrative (expended by the program administrators) and compliance (expended by recipients). Presented results of empirical research clearly show that size of transaction costs is certainly significant. The value of relative administrative costs is between 0.1 and 4%. Significantly higher are, however, relative compliance costs; in some cases even reach 28%.
2

ANALYSIS OF RELATIONSHIP BETWEEN INDICATORS OF THE PUBLIC PROCUREMENT MARKET AND THE LEVEL OF PERCEIVED CORRUPTION IN EU MEMBER STATES

63%
Pavel J., Rističová S.
Ekonomický časopis (Journal of Economics)
|
2015
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vol. 63
|
issue 4
372 – 394
EN
Post-communist states of the European Union traditionally score in various rankings of indicators that deal with the degree of (perceived) corruption significantly worse than most of the old EU member states. One of the factors that strongly influence the unfavourable rating in these areas is a situation on the public procurement market. The presented paper aims by use of quantitative analysis to determine the extent to which are the level of corruption and public sector efficiency linked to selected indicators dealing with the situation on the public procurement market. The paper deals with two main topics. Firstly we discuss the procurement market from the macro-perspective. Secondly we have prepared two econometric models, which are analysing the relationship between level of corruption/efficiency of the public sector and selected indicators of the situation on the public procurement market (e.g. average number of bids, intensity of the competitive effect). The results show, that there is statistical significant relationship.
3

TRANSPARENTNOSŤ TRHU VEREJNÉHO OBSTARáVANIA V ČESKEJ REPULIKE A V SLOVENSKEJ REPUBLIKE

63%
Pavel J., Sičáková-Beblavá E.
Ekonomický časopis (Journal of Economics)
|
2008
|
vol. 56
|
issue 2
168-181
EN
Public procurement is an important tool used for distribution of significant part of public expenditures. The size of public procurement market presents more than 10% GDP. That is the reason why it is important to focus on the parameters of public procurement, such as transparency, openness and professionalism. This article focuses on the degree of transparency and openness of public procurement in Czech Republic and Slovakia, operating with three indicators - index of transparency of public procurement market, the index of non-transparent procurement and the index of international openness. At the same time we are pointing at legal frameworks of public procurement in these countries and formulating conclusions and recommendations.
4

WHAT CAUSES THE VAT GAP?

63%
Zídková H., Pavel J.
Ekonomický časopis (Journal of Economics)
|
2016
|
vol. 64
|
issue 9
811 – 826
EN
This paper is focused on the possible factors influencing the value added tax (VAT) gap. The VAT gap is an estimate of unpaid VAT in the economy calculated as the difference between the theoretical VAT liability and VAT actually paid into the state budget. It is often expressed in relative terms as a percentage of unpaid VAT from the theoretical VAT that would be collected if all taxpayers report and pay VAT in full. The high value of this indicator may imply problems with tax evasion and inefficiency within the tax system. The article summarises the existing studies quantifying the VAT gap and seeking to identify the relationship between the VAT gap or VAT revenues and various economic, tax and social factors present in individual countries. The panel regression and pooled regression models were used in this paper to identify the statistically significant variables that have an impact on the VAT gap. From 21 variables, only four factors proved to be statistically significant. The analysis revealed that the increase in the ratio of VAT revenues to GDP causes a reduction in the VAT gap. Further findings were that if the standard VAT rate and the difference between the standard and reduced VAT rate are increasing, the VAT gap grows. Finally, the control variable – share of household consumption in GDP is increasing the VAT gap.
5

EKONOMICKÉ NÁSTROJE V POLITICE ŽIVOTNÍHO PROSTŘEDÍ: DRAHÉ DANE A NÍZKÁ ÚČINNOST

51%
Pavel J., Slavíková L., Jílková J.
Ekonomický časopis (Journal of Economics)
|
2009
|
vol. 57
|
issue 2
132-144
EN
Important tools of the current environmental policy are economic (market) instruments - i.e. fees, taxes and tradable permits. However, the design of such instruments should be done in a way to enable the evaluation of their environmental efficiency and economic effectiveness. The evaluation is rarely done in post-communist countries, where market instruments have a short history. The paper introduce the 3E method of the evaluation used by OECD and shows the results gained for the market instrument used in the Czech Republic with the focus on air pollution fees.
6

WHAT ARE EFFECTIVE MEASURES AGAINST VAT EVASION? EVIDENCE FROM THE CZECH REPUBLIC

51%
Artlová M., Pavel J., Tepperová J., Zídková H.
Ekonomický časopis (Journal of Economics)
|
2020
|
vol. 68
|
issue 2
147 – 167
EN
VAT is one of the most important tax revenues of the European states, yet it suffers from excessive tax evasion. Carousel frauds that abuse the current VAT treatment of cross-border supplies of goods in the EU represent the most serious type of VAT evasion. Almost all EU Member States have implemented anti-fraud measures. This paper discusses the effectiveness of such measures as introduced in the Czech Republic. The analysis of quarterly time series of VAT revenues from 1999 to 2016 showed that from all the anti-fraud measures, tightening of the rules for unreliable payers introduced at the beginning of 2013 proves in our models to be the most robust. A significant, positive effect has also been identified for the adoption of the reverse charge mechanism on scrap and emission allowances, as well as for the implementation of the VAT control statement. On the other hand, our analysis did not confirm that the so-called protective orders do increase VAT revenues. The total annual increase in tax collected as a result of implementing the above-mentioned measures was according to the model around CZK 51 billion by the end of 2015. This is 14.5% of the total annual VAT revenues.
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