Romualdas Ginevicius, Dainora Gedvilaite, Andrius Stasiukynas
Today, when we talk about development, irrespective of the level of the analysed subject – a state, a sphere of economic activity, a region or a company – ﬁrst of all we think about sustainable development. The following concept of sustainable development has been formed in the global environmental and in economic development forums, and has become the classic deﬁnition: it is development that meets the current needs of a society without compromising the ability of future generations to meet their own needs. This concept is based on three components – environmental, economic and social development.
Danuše Nerudová, Veronika Solilová
There have been many attempts to coordinate the corporate taxation systems of EU Member States. First, in 1962, the European Commission suggested splitting the corporate tax rates and applying a different tax rate for retained and distributed proﬁts. Furthermore, eight years later, the Temple report suggested the implementation of a classical system of corporate taxation in the EU Member States.
Every economy aspires to enlarge the share of high-tech industries in its industrial structure, considering this share as one of the main determinants of country’s economic development. Hence, the induction of high and medium-high technology industries through R&D support, stimulation of innovation activities and higher quality may help economies to avoid getting trapped in the low-tech specialization during the long term.
Barbora Slintáková, Stanislav Klazar
Tax systems of developed countries contain provisions that give a preferred status to housing and homeownership. A signiﬁcant relief is provided especially by the combination of non-taxation of imputed rental income and mortgage interest payment deductibility. Real user costs of owner-occupied housing are reduced (see Poterba & Sinai, 2008) and thus a bias in favour of the homeownership is created when households are encouraged to buy rather than to rent their dwellings.
Jiří Louda, Ondřej Vojáček, Markéta Pechholdová, Miroslav Barták
The study of connections between unemployment and its impacts on human health and economy has been the object of research since the US economic crisis in the 1920s (Brenner, 1967; Brenner, 1969; Kasl et al., 1968; Kasl & Cobb, 1970; Cobb, 1976). Evidence shows that loss of employment negatively affects not only health of individuals who have lost a job but also that of their partners and family members and reduces the life expectancy (Eliason & Storrie, 2009).