European Financial and Accounting Journal, 2022 (vol. 17), issue 2

Articles

What Firm-Specific and Macroeconomic Determinants of Financial Structure Affect Transport and Storage Companies from Selected European Countries?

Petra Růčková, Nicole Škuláňová

European Financial and Accounting Journal 2022, 17(2):5-32 | DOI: 10.18267/j.efaj.269  

A number of indicators can be assessed for a company’s financial health, with indebtedness indicators being one of the important ones. The formation of the financial structure is influenced by a huge number of factors. The subject of this research is the indebtedness of companies in the Transportation and storage industry. The companies come from the V4 countries, Austria, Bulgaria, Slovenia, and Romania, between 2010 and 2018. In total 25,246 companies are analysed according to their size for medium and large companies. The aim of the research is to find out whether profitability, liquidity, asset structure, non-debt tax shield, GDP growth rate,...

Determinants of the Gender Pay Gap in the Czech Republic and Selected European Countries

Savina Finardi

European Financial and Accounting Journal 2022, 17(2):33-47 | DOI: 10.18267/j.efaj.270  

The goal of the article is to analyse determinants of the gender pay gap in selected European countries. For my analysis, I used different types of data published by Eurostat, OECD, the Czech Statistical Office and the Ministry of Labour and Social Affairs of the Czech Republic. Determinants have been estimated using multiple regression analysis in selected European countries including the Czech Republic. The article is also focused on the Czech Republic data on the gross average salary in private and public sectors according to gender and administrative regions. Results show that the maternity benefits and a complicated situation in the labour market,...

New VAT Rules for E-commerce: What Will They Bring to Public Budgets?

Kristýna Kebrtová, Hana Zídková

European Financial and Accounting Journal 2022, 17(2):49-68 | DOI: 10.18267/j.efaj.271  

The article focuses on the new rules for electronic commerce that came into force on 1 July 2021 in all EU Member States. The main goal is to explain these new rules of taxation of consignments of goods from abroad (both from the European Union and third countries) to non-taxable persons and subsequently to calculate the impact of these new rules on the tax revenues of public budgets of the Czech Republic. The assumption set in advance is that the changes in tax legislation will result in an increase in the Czech public budget revenues due to the boosted revenues from value-added tax collected on foreign shipments. Year-on-year, tax revenues from online...