Jaroslav Kovárník

Adaptation to Market Development Through Price Setting Strategies in Agent-Based Artificial Economic Model

The paper is focused on the incorporation of costs in relation to the selection of the price setting strategies which, in general, represent crucial part of economic agents’ decision making. Study and research of efficient decision making related to the price setting are important especially in agent-based economic systems which are intended application area for obtained results. This paper provides detailed description of various cost types used in traditional economic analysis and an effort has been made to identify constant (i.e. stable) and/or dynamic factors, typically related to the volume of production) in the cost calculation. Simulation part supports provided discussion about these design questions of artificial economic models in several scenarios.

The Analysis of Tax Burden on Labor in the Czech Republic

The aim of this article is to analyze the tax burden on labor in the Czech Republic. It is obvious that the size of tax burden has the impact both on the labor force and on the incomes of state budget. The text primarily focuses on the comparison of tax burden on labor entrepreneurs and employees. The authors are using the method of comparison, while the results of tax burden for fictitious persons with different incomes are calculated according to current legislation. The analysis shows gradual decline of tax burden together with the growing inequality of its distribution in different forms of labor. Although the Czech government declares the support of development of small and medium entrepreneurship, the biggest decline has occurred in the tax burden of legal persons. The analysis illustrates that the most important factor determining the unequal levels of tax burden is the size of contribution on social and health insurance. Such type of analysis has not been done in the conditions of the Czech Republic before and the conclusions resulting from this article could be used both by responsible persons as a background for political decisions and by other academics for further analyses.

The Price Elasticity of the Demand on Selected Types of Commodities and Its Influence on the Value Added Tax Collection

Taxes are on one side the burden of both companies and individuals, so called tax payers, while on the other hand are also important source for every public budget. This article is focused on analysis of price elasticity of selected commodities, or more precisely, on the analysis where the opinions of the respondents of the questionnaire on the price changes of selected commodities are to find. Analyzed issue is part of broader context which is solved within the project of specific research of team from Department of Economics, University of Hradec Kralove. The aim of this project is to identify the key factors of tax incidence and their scope according the different groups of inhabitants. The main aim of this particular article is to verify the basic hypothesis that the decrease of VAT rates will eventually lead into the increase of VAT collection, and vice versa. However, the results of obtained questionnaires show that this hypothesis has to be denied. More information can be found within the text of this article.

The Causalities of the Tax Incidence and the Modeling of Tax Processes

Abstract Taxation is at the heart of citizens’ relationship with the State. Taxes have significant effect on individual population groups, and become an important political tool as well. Nevertheless, although most countries have adopted similar principles for the operation of their tax system, there remain many differences in the way it is implemented. There are a number of variations in the application of value added taxes and other consumption taxes, including different interpretation of the same or similar concepts. This article is focused on the analysis of the opinions of different groups of inhabitants on the size of the value added tax, on the size of the real estate tax, on the issue of complicated system with lots of exceptions, and on the issue of frequent changes in taxes. The analyzed issue is a part of a broader context which has been solved within the project of specific research conducted by the team from the Department of Economics, Faculty of Informatics and Management, University of Hradec Kralove, called “The Causalities of Tax Incidence and the Modeling of Tax Processes”. This project follows another project of specific research called “The Causalities of Tax Incidence”, while the data from this project have been used for the analysis within this article.Most public finance economists acknowledge that nominal tax incidence is not necessarily identical to actual economic burden of the tax, but disagree greatly among each other on the extent to which market forces disturb the nominal tax incidence of various types of taxes under various circumstances.