Publikácie v roku 2016

Post date: Mar 27, 2017 11:01:19 AM

Publikácie v karentovaných časopisoch v SR

Risk Attitude Elicitation Methods: Do They Tell Similar Stories?

Ekonomický časopis, 64, 2016, No. 9, s. 847 – 877; ISSN 0013-3035

Alexy, M. – Georgantzis, N. – Káčer, M. –Péliová, J.

Abstract

We focus on the comparison of risk attitudes elicited through three different procedures with the goal to analyse the consistency of risk attitudes. Rank correlations are utilized to measure the degree of association of the subjects’ choices and principal component analysis is employed to find the main factors describing the specific characteristics of risk attributes. We observe patterns of consistency in risk attitudes between two methods and within the selected multidimensional method, too. We find an evidence that gender and subjects’ cognitive abilities play a certain role in the consistency of risk attitudes. Participants’ choices in popular Holt and Laury method and the other two methods show nearly no relation. The principal component analysis supports the validity of the distinctive nature of the three risk elicitation methods. We also identify another aspect which is common in the different risk context; we call it the payoff risk sensitivity.

Vedecké práce publikované v recenzovaných vedeckých časopisoch v SR

Daňové stimuly poskytované na podporu vzdelávania vo vybraných štátoch EÚ

Revue sociálno-ekonomického rozvoja, Vedecký recenzovaný časopis, Ročník II, číslo 2/2016, ISSN 2453-6148; s. 121 – 130

Schultzová A.

Abstract

The aim of the article is to refer the impact of tax incentives on learning, respectively on lifelong learning of the adult population and scope of action of using tax incentives on the adjustment of the tax base and tax obligations for subjects in selected states of European Union. Tax incentives take the form of tax exemption, deductible items, tax relief or deferred liability. Tax incentives aimed at only individuals, only at corporations, respectively at individuals and at corporations. Taxes and tax instruments (including tax incentives) are not only an important source of revenues for public budgets, but the applicable tax policy is an important factor for economic growth and can influence the competitivenes of the economy.

Key words: tax incentives, learning, lifelong learning, training

The quality of public institutions as the key factor in the successful realization of PPPs: literature review.

In: ACTA AERARII PUBLICI, ročník 13, číslo 2, 2016, s. 95-108. ISSN 1336-8818;

Ncedo C. Xhala, Nemec, J.

Analytický pohľad na vývoj konkurencieschopnosti na Slovensku a v EÚ.

In: Acta Aerarii Publici. 2016. Ročník 13, číslo 2/2016.s.55-68. ISSN 1336-8818.

Kiseľáková, D., Šofranková, B., Čabinová, V.,

Impact of tax incentives on the competitiveness of SMES in Slovakia and in selected countries;

Zborník vedeckých statí: NEW CHALLENGES IN PUBLIC FINANCES 2016; COLECTION OF SCIENTIFIC WRITINGS ON TAX POLICY, Publisher EKONÓM EU Bratislava 2016; ISBN 978-80-225-4329-3.

Schultzová, A.

Abstract

Stable and prosperous economic environment is one of the prerequisites for economic growth and long-term competitiveness of the country. States use tax incentives for pursuing their objectives. The contribution is focused on the use of tax incentives in micro-enterprises, small and medium-sized enterprises (including support for start-ups) in Slovakia, Czech Republic, Austria and Germany. Mentioned states use tax incentives mostly in the form of subsidies and tax exemptions. The content of this contribution is focused on influence of support of business activities from the state and tax credits on the growth of new businesses, reducing unemployment and creating added value of the state in the field of small and medium enterprises as well as start-ups. A scientific methods - especially analysis, comparison and synthesis have been used to tracing the effects of tax incentives on the competitiveness of SMEs in monitored countries.

Keywords: tax incentives, subsidies, tax exemptions, micro-enterprises, small and medium sized enterprises,

Tax burden on labour in OECD countries

Zborník vedeckých statí: NEW CHALLENGES IN PUBLIC FINANCES 2016; COLECTION OF SCIENTIFIC WRITINGS ON TAX POLICY, Publisher EKONÓM EU Bratislava 2016; ISBN 978-80-225-4329-3.

Zubaľová, A.; Prousková, E.

Abstrakt

Porovnanie daňovo-odvodvého zaťaženia medzi jednotlivými krajinami si vyžaduje použiť rovnakú metodiku pri jeho sledovaní. Nejednotnosť používanej metodológie vyplýva z nejednotnosti už samotného definovania dane, odvodov, poplatkov – teda daňových a nedaňových príjmov a ich (ne)zahraňovanie v kalkuláciach medzinárodne rešpektovaných inštitúcií. Z mikroindikátorov daňového zaťaženia sa najviac v rámci OECD využíva daňový klin a klin povinných platieb. Ich odlišnosť je v tom, že klin povinných platieb zahrňuje do daňovo-odvodového zaťaženia aj povinné nedaňové platby, čo vedie k presnejším výsledkom a interpretáciám. Na základe analýzy porovnania daňového zaťaženia práce v krajinách OECD je možné vyvodiť závery v súvislosti s dopadom daňového zaťaženia práce na trh práce.

Vedecké práca publikované v nerecenzovaných odborných časopisoch a zborníkoch v SR

Investovanie v Európe - súčasný stav a perspektívy.

In: Zborník príspevkov z 10. ročníka medzinárodnej vedeckej konferencie: Investovanie v Európe. Eds. M. Orviská – P. Krištofík - P. Pisár. Banská Bystrica : Ekonomická fakulta, Vydavateľstvo Belianum. s.1-10. ISBN 978-80-557-1144-7. EAN 9788055711447.

Šarkanová, B.

Vedecké práce publikované v nerecenzovaných odborných časopisoch a zborníkoch v zahraničí

Innovation performance and innovation potential of regions and its measurement.

In: Reprodukce lidského kapitálu (RELIK 2016): vzájemné vazby a souvislosti, conference proceedings, mezinárodní vědecká konference. Praha: Vysoká škola ekonomická v Praze. s. 325-337. ISBN 978-80-245-2166-4.

Ľapinová, E., Varga, M., Šarkanová, B.

Development and comparison analysis of competitiveness of the Slovak Republic within the V4 countries“.

In: MAC-MME 2016 -Multidisciplinary Academic Conference on Management, Marketing and Economics in Prague, Czech Republic. 9. – 10. December 2016. ISBN 978-80-88085-10-2.

Kiseľáková, D., Šofranková, B., Čabinová, V.