Članky

Významné články pedagogů katedry účetnictví a daní (výběr od roku 2010)

J - ČLÁNEK

Jimp (databáze Web of Science)

ŠIROKÝ, Jan, Jiřina KRAJČOVÁ a Jana HAKALOVÁ. The Taxation of Agricultural Land with the Use of Multi-Criteria Analysis. Agricultural Economics - Zemědělská ekonomika. Vol. XVII., 2016, no. 5, pp. 197-204. ISSN 0139-570X.

ŠIROKÝ, Jan, FRIEDRICH, Václav, MAKOVÁ Kateřina. Testing the Predicative Ability of the Tax Progressiveness Indices. E+M. Ekonomika a Management, 2012, roč. 15, č. 1, s. 4 - 16, ISSN 1212-3609.

ŠIROKÝ, Jan, KOVÁŘOVÁ, Anna, RANDOVÁ, Kateřina. The Role of the Value Added Tax on Foodstuffs in the Consumer Basket. Agricultural Economics – Zemědělská ekonomika. roč. 58, 2012, č. 8, s. 387-395. ISSN 0139-570X.

Jsc (databáze SCOPUS)

KRAJŇÁK, Michal. Verification of Hypotheses to the Selected Indicators from the Annual Report of the Prague Public Transit Company and Ostrava Transport Company. Journal of Mathematical Models and Methods in Applied Sciences. 2016, č. 10, s. 274-280. ISSN 1998-0140.

ZIMMERMANNOVÁ, Jarmila, Jolana SKALIČKOVÁ a Jan ŠIROKÝ. What Can Tax Revenues Tell Us About the Economic Activity of Regions? Economics & Sociology. Vol. IX., 2015, no. 1, pp. 114–128. ISSN 2071-789X.

STŘÍLKOVÁ, Regína a Jan ŠIROKÝ. Changes in the VAT Burden on Expenses of Selected Households in the Czech Republic (2007–2014). DANUBE: Law and Economics Review. Vol. VI., 2015, no. 3, pp 189–202. ISSN 1804-6746.

KRAJŇÁK, Michal. Implementation of Analytic Hierarchy Process Method in Decision-making on the Choice of Accounting between National Accounting Standards and International Financial Reporting Standards. Journal of Applied Economics Sciences. 2015. Vol. 10, no. 7, p. 1060 - 1075. ISSN 1843-6110.

ŠIROKÝ, Jan, Regína STŘÍLKOVÁ, Anna BÁNOCIOVÁ a Veronika ZLACZKÁ. Reflection of the change in VAT rates on selected household expenditures in the Czech Republic and the Slovak Republic (2007-2013). Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. Vol. LXII, 2014, No. 6, p. 1465-1474. ISSN 1211-8516. DOI: 10.11118/actaun201462061465.

ŠIROKÝ, Jan a Kateřina MAKOVÁ. Long-term Sustainability of the Use of Taxes as an Economic Policy Instrument: On the Example of European Union Member States during Economic Crisis. Journal of Sustainability Science and Management. Vol. IX., 2014, No. 1, pp. 99-111. ISSN 1823-8556.

KVÍČALOVÁ, Jolana a Jan ŠIROKÝ. Quantification of Factors Influencing the Difference in Household Income in the Czech Republic. Acta universitatis agric. et silvic. Mendelianae Brunensis. Vol. LXI., 2013, No. 4, s. 995-1003. ISSN 1211-8516.

RANDOVÁ, Kateřina, KRAJŇÁK, Michal, FRIEDRICH, Václav. Impact of Reduced VAT Rate on the Behavior of the Labour Intensive Services Suppliers. INTERNATIONAL JOURNAL OF MATHEMATICAL MODELS AND METHODS IN APPLIED SCIENCES, NAUN, 2013, č. 7, s. 508-518. ISSN 1998-0140.

ŠIROKÝ, Jan, KVÍČALOVÁ, Jolana, VALENTOVÁ, Ivana. Identification of Causes Differences in Statutory and Effective Rates of Corporate Taxes. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. roč. 40, 52, č. 2, 2012. s. 391 - 397. ISSN 1211-8516.

ŠIROKÝ, Jan a Anna KOVÁŘOVÁ. Changes in VAT rates during the economic crisis. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. roč. 39, 2011, č. 2, s. 339-346. ISSN 1211-8516.

PASEKOVÁ, Marie, BAŘINOVÁ, Dagmar, RANDÁKOVÁ, Monika, STROUHAL, Jiří. Some Issues of Bankruptcy Procession: Case of the Czech Republic. INTERNATIONAL JOURNAL OF MATHEMATICAL MODELS AND METHODS IN APPLIED SCIENCES, 2010, roč. 5, č. 2, s. 290-297. ISSN 1998-0140.

ERIH+

KRZIKALLOVÁ, Kateřina a Regína STŘÍLKOVÁ. Labour Intensive Services and Changes in Value Added Tax Revenue. Journal of Competitiveness. 2016, č. 1, s. 5. ISSN 1804-1728. http://dx.doi.org/10.7441/joc.2016.01.01

Jre

HAKALOVÁ, Jana a Šárka KRYŠKOVÁ. Analýza změn v účetnictví subjektů veřejné správy v průběhu reformy účetnictví veřejných financí v České republice. Rajecké Teplice 8. – 9. október 2014. 14. Mezinárodní vědecká konference „Globalizacija a jej sociálno-ekonomické dósledky 2014“.Sborník  ISBN 978-80-554-0927-6. s. 140-151.

RANDOVÁ, Kateřina a Michal KRAJŇÁK. Application of decision analysis in the context of VAT rate changes.  Central European Review of Economics Issues Ekonomická revue. 2013, č. 3, p. 159-168. ISSN 1212-3951.

ŠIROKÝ, Jan a Daniel BOGDANOVIČ. The potentional effects on the economic double taxation of dividends on investors decision. ECON. Journal of Economics, Management and Business. Vol. XXIII., 2013, No. 3, pp. 139-148. ISSN 1803-3865.

ŠIROKÝ, Jan a Ivana VALENTOVÁ. Způsoby zdaňování dividend jako důležitá informace pro rozhodování investorů. Acta Academica Karviniensia. Roč. XII., 2012, č. 4, s. 151-162. ISSN 1212-415X.

HAKALOVÁ, Jana a Alžběta URBANCOVÁ. Účetní reforma veřejných financí v České republice a její vliv na účetnictví, účetní závěrku, přezkoumání hospodaření a audit účetní závěrky některých vybraných účetních jednotek. Acta academica karviniensia, 2012, č. 2, roč. XII, s. 29-42 (14 s.) ISSN 1212-415X.

ŠIROKÝ, Jan, HAMPELOVÁ, Renáta, LEGERSKÁ, Lenka, KOVÁŘOVÁ, Anna. Effects of Changes in Depreciation on Effective Corporate Taxation in the EU. ECON ́11. Journal of Economics, Management and Business. roč. 20, 2011, č. 2. Ostrava: VŠB-TUO. s. 84-92. ISSN 1803-3865.

ŠIROKÝ, Jan, CHRÁPKOVÁ, Veronika. The Impact of Value Added Tax changes on the Consumption Spending of Households. ECON '10, 2010, roč. 18, č. 2, s. 38-47. ISSN 1803-3865.


ŠIROKÝ, Jan, KOVÁŘOVÁ, Anna. The Causes of Changes in the Rates of Value Added Tax in the Czech Republic and their Possible Impacts. ACTA VŠFS, 2010, roč. 4, č. 2, s. 126-139. ISSN 1802-792X.

D – PŘÍSPĚVEK VE SBORNÍKU ZAŘAZENÉHO DO DATABÁZE ISI PROCEEDINGS

BAŘINOVÁ, Dagmar, Marie, PASEKOVÁ, Zuzana, FIŠEROVÁ a Luboš SMRČKA. Debt Relief of Individuals and the Rate of Satisfaction of their Creditors in the Czech Republic. In: Proceedings of the 7th International Scientific Conference Finance and the Performance of Firms in Science, Education, and Practice. Zlín: Tomas Bata University in Zlín, 2015, s. 779-794. ISBN 978-80-7454-476-7.

BAŘINOVÁ, Dagmar, Vojtěch, PINTER a Kateřina BRANŽOVSKÁ. Impact of Allowed Debt Relief of Individuals in 2009-2014 on Final Satisfaction of Creditors. In: Proceedings of the 7th International Scientific Conference Finance and the Performance of Firms in Science, Education, and Practice. Zlín: Tomas Bata University in Zlín, 2015, s. 779-794. ISBN 978-80-7454-476-7.

KRAJŇÁK, Michal. Development of an Effective Tax Rate and other Selected Indicators of Personal Income Tax in Years 1993 - 2014. In: Proceedings of the 7th International Scientific Conference Finance and the Performance of Firms in Science, Education, and Practice. Zlín: Tomas Bata University in Zlín, 2015, s. 738-752. ISBN 978-80-7454-476-7.

KRZIKALLOVÁ, Kateřina a Regína STŘÍLKOVÁ. Value Added Tax Rates Applied to Labour-intensive Services and Impact of their Changes on the VAT Revenue. In: Proceedings of the 7th International Scientific Conference Finance and the Performance of Firms in Science, Education, and Practice. Zlín: Tomas Bata University in Zlín, 2015, s. 779-794. ISBN 978-80-7454-476-7.

KVÍČALOVÁ, Jolana, Veronika MAZALOVÁ a Jan ŠIROKÝ. Identification of the Differences between the Regions of the Czech Republic based on the Economic Characteristics. In. Procedia Economics and Finance. Special Issue – 17th International Conference Enterprise and Competitive Environment 2014 (Ed. D. Nerudova). Volume 12, p. 343-352 (2014). ISSN 2212-5671.

HAKALOVÁ, Jana, Yvetta, PŠENKOVÁ a Miroslava LOSOVÁ. First-time Adoption of International Financial Reporting Standards for Business Corporations Based in EU Member State that Are Issuers of Securities Admitted to Trading on Regulated Market. In. Proceedings of the 2nd International Conference on European Intergration 2014. Ostrava: EkF VŠB, 2014. s. 192 – 201. ISBN 978-80-248-3388-0.

KRAJŇÁK, Michal. IAS/IFRS as One of the Tools of  Accounting Harmonization in the European Union. In: ICEI 2014 Proceedings of the 2nd International Conference on European Integration 2014. Ostrava, VŠB-TU Ostrava, 2014, pp. 372-381. 978-80-248-3388-0.

ŠIROKÝ, Jan a Kateřina MAKOVÁ. Economic Crisis and the Movement of the Value Added Tax Rates in the European Union Member States. In. ICEI 2014. Proceedings of the 2nd International Conference on European Integration 2014. Ostrava: VŠB-TUO, 2014, pp. 684-692. ISBN 978-80-248-3388-0.

ŠIROKÝ, Jan a Regína STŘÍLKOVÁ. Changes in the VAT Burden on Expenses of a Selected Household in the Czech Republic (2007 - 2012). In. Proceedings of the 19th International Conference Theoretical and Practical Aspects of Public Finance 2014. Praha: Wolters Kluwer ČR, 2014, pp. 296-305. ISBN 978-80-7478-534-4.

ŠIROKÝ, Jan a Beáta BLECHOVÁ. Is the Increasing of the Value Added Tax Rates the Consequence of Economic Crisis? In. Finance and the Performance of Firms in Science, Education, and Practice. Proceedings of the 6th International Scientific Conference. Zlín: Tomas Bata University in Zlin, 2013, pp. 579-770. ISBN 978-80-7454-246-6.

ŠIROKÝ, Jan a Ivana VALENTOVÁ. Evaluation of the Systems of Internal Double Taxation in the EU Countries from the Perspective of Corporate Shareholders. In. Proceedings of the 18th International Conference Theoretical and Practical Aspects of Public Finance 2013. Praha: Wolters Kluwer ČR, 2013, pp. 209-219. ISBN 978-80-7478-387-6.

RANDOVÁ, Kateřina a Michal KRAJŇÁK. Value Added Tax Rates and Pricing Policy of the Selected Labour-Intensive Services Suppliers. In konf. Finance and the Performance of Firms in Science, Education and Practice. Proceedings of the 6th International Scientific Conference Zlín, Zlín: Tomas Bata University in Zlín, Faculty of Management and Economics, 2013. s. 610-620. ISBN 978-80-7454-246-6.

KŘELINOVÁ, Veronika, ŠEBESTÍKOVÁ, Viola. Problem of the Transition from the Czech Accounting Standards to the IAS/IFRS. In konf. Finance and the Performance of Firms in Science, Education and Practice. Proceedings of the 5th International Scientific Conference. Zlín: Tomas Bata University in Zlín, Faculty of Management and Economics. 2011.
s. 507-515. ISBN 978-80-7454-020-2.

ŠIROKÝ, Jan, KOVÁŘOVÁ, Anna. Application of Value Added Tax as a Tool of Economic Policy within the Economic Crisis (2008 – 2011). In.: Proceedings of the 10thInternational Conference Liberec Economic Forum 2011. Liberec: Technical Univerzity of Liberec, 2011. s. 473 – 480. ISBN 978-80-7372-755-0.

VANDUCHOVÁ, Pavla. Flowchart Application for Enterprise Decision on the Implementation of Eco-Label in its Manufacturing Program. In konf. Finance and the Performance of Firms in Science, Education and Practice. Proceedings of the 5th International Scientific Conference Zlín, Zlín: Tomas Bata University in Zlín, Faculty of Management and Economics, 2011. s. 582-592. ISBN978-80-7454-020-2.

BAŘINOVÁ, Dagmar, PASEKOVÁ Marie a Jiří STROUHAL. Bankruptcy and Form of Their Solutions in SME´s in Czech Republic. In konf. Selected Topics in Economy and Management. Proceedings of the 5th WSEAS International Conference on Economy and Management Transformation (Volume II). Timisoara: West University of Timisoara, Romania, 2010. s. 654- 658. ISBN 978-960-474-241-7.

OSTATNÍ VÝZNAMNÉ ČLÁNKY

HAKALOVÁ, Jana, KRYŠKOVÁ, Šárka, PŠENKOVÁ Yvetta. Analýza dopadů reformy účetnictví státu. Obec & finance. 2015, roč. XX, č. 4, s. 27-29. ISSN 1211-418.


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