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EN
The article examines circumstances under which a corruption is harmful from an economic point of view and explores the potential instruments to decrease corruption. Even though acts of corruption are generally voluntary exchanges, they are usually not social optimal because of presence of the negative externalities. The conditions under which they would be socially optimal are extremely rare in a real life. The article identifies three anticorruption strategies: decreasing benefits of corruption, increasing costs of corruption and increasing probability of uncovering corruption. It focuses in particular on measure to equalize supply and demand or ones that decrease discretion.
EN
The paper looks at implications of introduction of flat tax in Slovakia in 2004 and the Czech Republic in 2008 from the point of view of labour taxation. The overall level of the labour taxation decreased in both countries, but the distribution of gains was uneven between various income groups. Comparing the two countries after the reform, the absolute level of the labour taxation is higher for most income groups in Slovakia. After the reform, the upper income brackets had an even bigger advantage in the overall labour taxation compared to the middle class. At the same time, neutrality of labour taxation vis-à-vis various legal forms of employment did not improve. On the contrary, differences in tax wedge at the same income level depending on the legal form of payment (employment, self-employment, limited liability of company owned by 1 person) have increased.
EN
The covid-19 pandemic has led to government action of a scope unprecedented in peacetime, including in the area of public management, administration, and public policy-making. Government approaches in the covid-19 times have thus become a relevant research issue. However, despite the extensive attention already paid to the concept of transparency in the global public and political discourse as well as academic research, we lack a clear framework for measuring the transparency of processes through which public policies, including laws and regulations, are adopted. This paper aims to remedy that, and two innovations are presented. The first one brings together various benefits of the transparency of public administration and public policy processes into a single framework, while the second one presents a conceptual toolbox for measuring the transparency of public policy. The paper illustrates use of the framework through an illustrative example of the passage of the COVID-19 legislation in Slovakia at the beginning of the pandemic, demonstrating that the overall transparency of the policy process in this case was extremely low.
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