J. Stephen Clark, Ludwig O. Dittrich, Dana Stará, Miroslav Barták
One of the most common problems with health care systems around the world is that the cost of running them tends to increase at higher rate than the rate of inﬂation (see Glied & Smith, 2013). This has led among others to the introduction of visit fees by governments and/or public as well as private health care facilities and other health care providers.
Juraj Nemec, Pavol Čižmárik, Vladimír Šagát
The ﬁrst integrated concept of taxation expenses was presented by Smith (2005), whose Canons of Taxation formed the starting point for the study of the theory and practice of taxation. Equity, certainty, convenience and efﬁciency represent the principles that inform the development of contemporary taxation theory and inﬂuence the development of opinion on the additional expenses of taxation, both in the public and private sectors, which will be the main object of our interest.
Renata Benda-Prokeinová, Kamil Dobeš, Ladislav Mura, Ján Buleca
Consumer’s preferences and wealth (income, resources) are viewed as exogenous quantities in the neoclassical theory. Methodological individualism, rational behaviour, equilibrium and perfect information of consumer are the further features of this concept.
Kristýna Brzáková, Jiří Kraft
European Union allocated 513 billion CZK through the European Structural and Investment funds (ESI) to the Czech Republic during the previous programming period of the European Union (EU) (i.e. 2007-2013) based on data of Ministry of Regional Development CZ (MRD CZ) (MRD CZ, 2015a). The amount of money was allocated to the renewal of decaying residential, tourist and civic brownﬁelds, to educate people, to support businesses, educational institutions, agriculture and generally support the lagging regions that are below the average of gross domestic product (GDP) in the EU25.
Rajmund Mirdala, Martin Kameník
European Union member countries experienced a decrease in the macroeconomic performance during the early stages of the economic and debt crisis. Signiﬁcant deterioration in the ﬁscal stance as one of the primary implications of the economic recession revealed questions associated with ﬁscal sustainability in terms of threshold levels of ﬁscal deﬁcit and sovereign debt that individual countries can sustain over longer period of time (Wöhlbier, Astarita, & Mourre, 2014).