Details about Leos Vitek

Access statistics for papers by Leos Vitek.

Last updated 2024-11-11. Update your information in the RePEc Author Service.

Short-id: pvi423

Journal Articles

2022

1. A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
   Financial Innovation, 2022, 8, (1), 1-23 View citations (2)
2. Tax evasion and economic growth in the EU
   International Journal of Economic Policy in Emerging Economies, 2022, 16, (1), 40-57

2021

3. Taxation in Developed Countries: Response to External Shocks in 2008-2009 and 2020
   (Zdanění ve vyspělých zemích: reakce na vnější šoky 2008-2009 a 2020)
   Český finanční a účetní časopis, 2021, 2021, (4), 31-54

2018

4. Tax Literacy
   Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2018, 66, (2), 553-559

2015

5. Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků
   (The Adoption of International Financial Reporting Standards in the Czech Republic and Its Impact on Corporate Taxation)
   Politická ekonomie, 2015, 2015, (7), 811-832
6. Vyvolané náklady daňového systému v ČR
   (Compliance Costs of the Czech Tax System)
   Politická ekonomie, 2015, 2015, (3), 317-330 View citations (1)

2014

7. Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic
   European Financial and Accounting Journal, 2014, 2014, (4), 4-24 View citations (4)

2013

8. Corporate Income Taxation and the Corporate Tax Base in the Czech Republic
   (Zdanění firem a jejich daňový základ v České republice)
   Český finanční a účetní časopis, 2013, 2013, (2), 38-49
9. Impact of taxes on redistribution in the Czech Republic
   Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013, 61, (7), 2931-2938 View citations (1)

2012

10. Changes in the taxation of personal and corporate income in developed countries
    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012, 60, (2), 465-474
11. Regulatory Impact Assessment in the Czech Republic
    European Financial and Accounting Journal, 2012, 2012, (3), 63-78
12. The Retail Sales in the Czech Republic and the European Union and the Comparison of Evolution
    Acta Universitatis Bohemiae Meridionales, 2012, 15, (2), 3-13

2011

13. Fiscal Instruments of a Support of the Families with Children and their Changes in Developed Countries
    European Financial and Accounting Journal, 2011, 2011, (4), 60-84

2010

14. Hodnocení veřejných projektů z hlediska společenské míry diskontace
    (Evaluation of Public Projects from the Viewpoint of Social Rate of Discount)
    Politická ekonomie, 2010, 2010, (3), 291-304
15. Systémy účetnictví a evidence daňových příjmů vládních institucí
    (The System of Accounting for Government Tax Revenues)
    Politická ekonomie, 2010, 2010, (2), 253-270

2005

16. Contracting-out at local government level
    Public Management Review, 2005, 7, (4), 637-647 View citations (5)
17. Mezní efektivní daňové sazby zaměstnanců na českém a slovenském pracovním trhu v období transformace
    (Marginal effective tax rates on employees on czech and slovak labour market in the period of transformation)
    Politická ekonomie, 2005, 2005, (4), 477-494 View citations (1)
18. Social Health Insurance and Its Failures in the Czech Republic and Slovakia: The Role of the State
    Prague Economic Papers, 2005, 2005, (1), 64-81 View citations (4)

2004

19. Effectiveness of the Czech Tax System
    Baltic Journal of Economics, 2004, 4, (2), 55-71 View citations (2)

1998

20. K nìkterým aspektùm daòových reforem ve støední a východní Evropì (Some Aspects of Tax Reform in CEE Countries)
    Czech Journal of Economics and Finance (Finance a uver), 1998, 48, (5), 331-338