The role played by the state is one of the most important problems facing economic science.
Apart from its role as welfare provider, the state is inevitably confronted by the shared …

Hofstede's six cultural dimensions make it possible to measure the culture of countries but
are criticized for assuming the homogeneity of each country. In this paper, we propose two …

What role does culture play in determining institutions in a country? This paper argues that
the establishment of institutions is a process originating predominantly in a nation's culture …

The questions such as,'why the focuses of national policies vary significantly across
countries, although their sources of policies are to a great extent identical';'why national …

Direct tax revenues vary significantly, in the percentage of GDP, in selected countries. This
difference is coming for various reasons. Our aim in this paper is to emphasize that there is a …

The research problem This paper explores the association between postmaterialistic culture
and corporate tax-avoidance behavior. Motivation Although corporate tax avoidance is …

Based on a survey of the literature on the political economics of taxation we analyze in this
paper with data for Switzerland which tax instruments are less intensively used when tax …

Poděkování Největší poděkování na tomto místě patří doc. Mgr. Pavlu Šaradínovi, Ph. D.,
kterému tímto děkuji za ochotu vést tuto práci, za trpělivost a čas, který mi věnoval během …