Igor Kotlán
Biographic Data
| ID | 1131614 |
|---|---|
| NAME | Igor Kotlán |
| GIVEN NAMES | Igor |
| FAMILY NAME | Kotlán |
| SIGNATURE | KOTLÁN I |
| AFFILIATIONS | VSB - Technical University of Ostrava |
| ORCID | 0000-0002-6121-3216 |
| VERIFIED | Yes |
| TOTAL WORKS | 9 |
| TOTAL CITATIONS | 32 |
| WORKS AS AUTHOR | 9 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2008 |
| LATEST PUBLICATION YEAR | 2022 |
| H-INDEX | 4 |
Corruption in Public Administration as a Brake on Transition to Industry 4.0
The transition to Industry 4.0 presumes the use of innovation potential which is also determined by the institutional environment, including the level of corruption and its perception. The post-communist countries of Central and Eastern Europe are characterized by a higher level of corruption and higher share of the shadow economy, which can fundamentally reduce their innovation potential and thus become the brake on the transition to Industry 4.…
Legal Uncertainty in Taxation and Its Impacts on Labour Supply in the Czech Republic
This article builds on long-term research by authors in the field of tax burden and its impacts, incorporating a newly designed indicator of legal uncertainty in the tax area which is conceived on the basis of a detailed description of the legislation. This indicator, together with other important factors, is incorporated into the tax system model and its links and influence on the behaviour of economic actors are examined. The aim of the article…
Legal Certainty - Possible Problem of Tax Policy in Developed Countries
In the OECD, tax policy makes one of the highly sensitive areas of critical importance to the governance of global economy. The OECD authorities realize the importance of tax systems' structure for economic output and social well-being, and thus the tax policy has made one of the OECD policy priorities since the OECD's earliest days. However, the policy has been aimed on giving recommendations to national authorities solely in the area of optimal…
Tax Policy Horizon in the OECD Countries
This aim of the article is to determine the optimal tax policy horizon, and thus its strongest impact on economic growth in OECD countries. From a methodological point of view, the empirical analysis is based on a dynamic panel model, in which the data for the OECD countries in the period of 2000-2011 are used. The results confirm the economic theory about the negative impact of taxes on growth and show that the tax policy infl uences the growth …
Interaction of Taxation, Government Expenditure and Economic Growth
The article is focused on the mutual relationship among effective tax burden, size of government spending and economic growth. Its aim is to verify the effect of taxation and government spending on economic growth, but also to verify the effect of taxation and economic growth on the size of government spending. The analysis is methodologically based on a panel VAR model where taxation is approximated by standard Tax Quota as well as an alternativ…
The Influence of the Institutional Factors on the Corruption
The goal of this contribution is to evaluate the relevance of the institutional factors and the influence of the single variables on the corruption. The key task is to find not only suitable indicator of the amount of corruption but also suitable approximants of institutional characteristics, else economical characteristics. The important advantage of this article is its focus also on the corruption measured by alternative ways, compared to the o…
The Influence of Corporate Taxation on Economic Growth
The aim of this paper is to evaluate the impact of taxation on long-term economic growth with special emphasis on corporate taxation using alternative indicator of tax burden which is called World Tax Index (WTI). The WTI was constructed by authors using hard data as well as soft data expressing qualified expert opinion gained from a questionnaire survey conducted among tax specialist from OECD countries. It is a multi-criteria index consisting o…
Taxation Influence on the Economic Growth
The aim of the paper is a verification of particular channels that taxation can influence economic growth by. It concerns an influence by capital accumulation and investments, technological development and human capital accumulation. The effects of total tax burden as well as of particular taxes are analyzed. Tax burden is approximated by tax quota and, in certain cases, by implicit tax rate. There is a method of Panel Data Estimation used, espec…
Gnoseology approach to the tax reform in the Czech Republic
This article presents the approach to the tax reform in the Czech Republic and uses the normative and the teleology theory view. The impulse of this text we can find in lame solution of the public finance reform, in which the elements of the basic methodology thinking are often missing there. This paper uses the texts and the ideas of great lawyers and economists EngliĹĄ and Weyr. The first of them derives benefit from the teleology theory, which…
Taxation Influence on the Economic Growth
The aim of the paper is a verification of particular channels that taxation can influence economic growth by. It concerns an influence by capital accumulation and investments, technological development and human capital accumulation. The effects of total tax burden as well as of particular taxes are analyzed. Tax burden is approximated by tax quota and, in certain cases, by implicit tax rate. There is a method of Panel Data Estimation used, espec…
Gnoseology approach to the tax reform in the Czech Republic
This article presents the approach to the tax reform in the Czech Republic and uses the normative and the teleology theory view. The impulse of this text we can find in lame solution of the public finance reform, in which the elements of the basic methodology thinking are often missing there. This paper uses the texts and the ideas of great lawyers and economists EngliĹĄ and Weyr. The first of them derives benefit from the teleology theory, which…
Tax Policy Horizon in the OECD Countries
This aim of the article is to determine the optimal tax policy horizon, and thus its strongest impact on economic growth in OECD countries. From a methodological point of view, the empirical analysis is based on a dynamic panel model, in which the data for the OECD countries in the period of 2000-2011 are used. The results confirm the economic theory about the negative impact of taxes on growth and show that the tax policy infl uences the growth …
The Influence of the Institutional Factors on the Corruption
The goal of this contribution is to evaluate the relevance of the institutional factors and the influence of the single variables on the corruption. The key task is to find not only suitable indicator of the amount of corruption but also suitable approximants of institutional characteristics, else economical characteristics. The important advantage of this article is its focus also on the corruption measured by alternative ways, compared to the o…
The Influence of Corporate Taxation on Economic Growth
The aim of this paper is to evaluate the impact of taxation on long-term economic growth with special emphasis on corporate taxation using alternative indicator of tax burden which is called World Tax Index (WTI). The WTI was constructed by authors using hard data as well as soft data expressing qualified expert opinion gained from a questionnaire survey conducted among tax specialist from OECD countries. It is a multi-criteria index consisting o…
Interaction of Taxation, Government Expenditure and Economic Growth
The article is focused on the mutual relationship among effective tax burden, size of government spending and economic growth. Its aim is to verify the effect of taxation and government spending on economic growth, but also to verify the effect of taxation and economic growth on the size of government spending. The analysis is methodologically based on a panel VAR model where taxation is approximated by standard Tax Quota as well as an alternativ…
Gnoseology approach to the tax reform in the Czech Republic
This article presents the approach to the tax reform in the Czech Republic and uses the normative and the teleology theory view. The impulse of this text we can find in lame solution of the public finance reform, in which the elements of the basic methodology thinking are often missing there. This paper uses the texts and the ideas of great lawyers and economists EngliĹĄ and Weyr. The first of them derives benefit from the teleology theory, which…
Taxation Influence on the Economic Growth
The aim of the paper is a verification of particular channels that taxation can influence economic growth by. It concerns an influence by capital accumulation and investments, technological development and human capital accumulation. The effects of total tax burden as well as of particular taxes are analyzed. Tax burden is approximated by tax quota and, in certain cases, by implicit tax rate. There is a method of Panel Data Estimation used, espec…
The Influence of the Institutional Factors on the Corruption
The goal of this contribution is to evaluate the relevance of the institutional factors and the influence of the single variables on the corruption. The key task is to find not only suitable indicator of the amount of corruption but also suitable approximants of institutional characteristics, else economical characteristics. The important advantage of this article is its focus also on the corruption measured by alternative ways, compared to the o…
The Influence of Corporate Taxation on Economic Growth
The aim of this paper is to evaluate the impact of taxation on long-term economic growth with special emphasis on corporate taxation using alternative indicator of tax burden which is called World Tax Index (WTI). The WTI was constructed by authors using hard data as well as soft data expressing qualified expert opinion gained from a questionnaire survey conducted among tax specialist from OECD countries. It is a multi-criteria index consisting o…
Interaction of Taxation, Government Expenditure and Economic Growth
The article is focused on the mutual relationship among effective tax burden, size of government spending and economic growth. Its aim is to verify the effect of taxation and government spending on economic growth, but also to verify the effect of taxation and economic growth on the size of government spending. The analysis is methodologically based on a panel VAR model where taxation is approximated by standard Tax Quota as well as an alternativ…
Tax Policy Horizon in the OECD Countries
This aim of the article is to determine the optimal tax policy horizon, and thus its strongest impact on economic growth in OECD countries. From a methodological point of view, the empirical analysis is based on a dynamic panel model, in which the data for the OECD countries in the period of 2000-2011 are used. The results confirm the economic theory about the negative impact of taxes on growth and show that the tax policy infl uences the growth …
Legal Certainty - Possible Problem of Tax Policy in Developed Countries
In the OECD, tax policy makes one of the highly sensitive areas of critical importance to the governance of global economy. The OECD authorities realize the importance of tax systems' structure for economic output and social well-being, and thus the tax policy has made one of the OECD policy priorities since the OECD's earliest days. However, the policy has been aimed on giving recommendations to national authorities solely in the area of optimal…
Legal Uncertainty in Taxation and Its Impacts on Labour Supply in the Czech Republic
This article builds on long-term research by authors in the field of tax burden and its impacts, incorporating a newly designed indicator of legal uncertainty in the tax area which is conceived on the basis of a detailed description of the legislation. This indicator, together with other important factors, is incorporated into the tax system model and its links and influence on the behaviour of economic actors are examined. The aim of the article…
Corruption in Public Administration as a Brake on Transition to Industry 4.0
The transition to Industry 4.0 presumes the use of innovation potential which is also determined by the institutional environment, including the level of corruption and its perception. The post-communist countries of Central and Eastern Europe are characterized by a higher level of corruption and higher share of the shadow economy, which can fundamentally reduce their innovation potential and thus become the brake on the transition to Industry 4.…
Economics (9 works) · Fiscal Policy and Economic Growth (8 works) · Macroeconomics (8 works) · Public economics (8 works) · Tax reform (6 works) · Corporate Taxation and Avoidance (5 works) · Taxation and Compliance Studies (5 works) · Double taxation (3 works) · Econometrics (3 works) · Economic and Fiscal Studies (3 works)