One of the most serious problems of fiscal character is the issue of the tax gap. The tax gap is defined as the amount of tax liability faced by taxpayers that is not paid on time. The tax gap comes from three main areas of non-compliance with the tax law – firstly, from underreporting of income, secondly, from underpayment of taxes, and thirdly, from non-filing of returns. The tax evasions in the area of value added tax create one of the largest groups of tax gaps. This article describes the current situation in the field of tax gap in selected countries of the European Union. The aim of this paper is to determine the dependence of the VAT gap on three variables: the Corruption Perception Index CPI, GDP growth rate and the basic VAT rate. The method of regression analysis was used, which was performed on data in the years 2000–2011. Although it could be assumed that tax burden will affect the VAT gap the most, the highest dependence was shown in the case of Corruption Perception Index.

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Abstract:The paper describes the development cooperation of the Czech Republic within the European Union. It has briefl y analyzed the evolution of development cooperation until 2004 when Czech Republic joined the European Union and further the situation from 2004 to present. The paper also evaluated the fi nancial resources for development cooperation, bilateral cooperation and the comparison with other EU Member States, background on the progress of Offi cial Development Assistance in European Union.

Development policy of any state is to contribute to poverty reduction, the economic and industrial development, gradual integration of economies which are supported by the world economy to develop agriculture, development and consolidation of democracy and human rights, establishment of the rule of law and ultimately contribute to sustainable development along with improvement of environment and quality of life of a country. Sufficient support of the above is possible only trough sufficient financial resources, which are measured by their percentage representation on GNI in this case. Motivating factor for writing this article was to determine, based on the historical context, whether the financial support for development policy in the Czech Republic and in the EU is in accordance with the objectives. The first aim of this paper was than short historical overview of the Czech development policy before and after EU enlargement -main finding is the complete change of its orientation. The second aim was a comparison of EU-members development aid with focus on position of new EU member states (especially Czech Republic) where failing to meet the targets was detected in the majority of EU members and slow progression of development aid. The paper also evaluated the multilateral cooperation of the EU member states as a background of the progress of Official Development Assistance in whole European Union and finded the high share on the total aid. The methods of description, analysis and comparison are used in the paper.

Over time, the cost-benefit analysis has become a method that helps to clarify the pros and cons in many areas of human activity where both investment and non-investment projects are implemented. In researching for this article, we aimed to map the current state of publishing activities in the field of cost-benefit analysis and in order to accomplish this, four research questions had to be determined. For this purpose, the outputs indexed in the database Web of Science Clarivate Analytics were examined and the method of bibliometric analysis within the VOSviewer software was used. It was ascertained that almost six hundred outputs had been published: almost all of them were published in English and generated by more than sixty percent of authors from English-speaking countries. Cost-benefit analysis was most often used in the areas of healthcare, environment and ecology, and economics and social sciences. In terms of co-authorship, it was found that there had been a shift from collaboration among authors from Israel and English-speaking countries to cooperation between mostly Chinese authors and authors from Northern Europe. In the case of co-occurrence, three clusters were identified: the most frequent was the area of terms related to economic financial analysis, the second area was related to health issues, and the third was related to the process of cost-benefit analysis’ application.