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Prof. Igor Kotlán
PRIGO University

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0 Economic Policy
0 Economics
0 Finance Law
0 Management

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Career Timeline

PRIGO University

University Educator/Researcher

01 January 2017 - 30 August 2021


Masaryk University

University Educator/Researcher

01 January 2011 - 01 December 2019


Charles University

University Educator/Researcher

01 January 2010 - 01 December 2018




Short Biography

Igor Kotlán is a professor of Economics and management and a senior lecturer in the fields of economic policy, economic governance, taxation, national social and labour law, management and public finance at the PRIGO University. He completed his doctoral studies at the Faculty of Economics at the VSB - Technical University in Ostrava and at the Law Faculty of the Charles University in Prague, obtaining a Ph.D. in both Economics and Public law. Furthermore, he obtained his associate proffesorship degree at the Faculty of Economics at the VSB - Technical University in Ostrava and has been named professor in the field of Economics and management by the president of the Czech Republic in 2014, following a proceeding at the Faculty of Business and Economics at the Mendel University in Brno. Prof. Kotlán is the Chair of Academic Board, Guarantor of the Master’s degree study programme Economic Policy and Public Administration and Guarantor of Professional managerial study programmes at PRIGO University, and the Chair of Strategic Board of the PRIGO Group. He has extensive experience from both academia and top management. He is a respected author of more than a hundred publications, from which more than forty consist of impact-factor academic journals, journals included in the Scopus database or collections in the Web of Science database. He is also a lead researcher of scientific projects financed by the Czech Science Foundation or the Technology Agency of the Czech Republic.

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Journal article
Published: 12 February 2021 in Sustainability
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Despite environmental taxation’s presumed advantages for long-term sustainable development goals, the problematic institutional conditions associated with high levels of corruption could become a significant obstacle undermining these efforts. Taking the example of the Czech Republic as a benchmark, the aim of this article is to evaluate the impact of corruption and its implications on the size of the official and the shadow economy in the sector burdened with environmental excise tax while confronting it with the sector not burdened with such tax. In terms of methodology, an extended DSGE (Dynamic stochastic general equilibrium) model has been used. In the case of the shadow economy, the two sectors, burdened and not burdened with environmental taxes, followed a similar trend. However, concerning the official economy, this research found out that if environmental taxation is not applied, then lower, non-systemic corruption has a positive effect on the size of production as the effect of increased workforce motivation clearly dominates, suppressing the effect of reduced capital accumulation. Conversely, in the sector burdened with environmental taxation, corruption has an almost unequivocally negative effect on the production economy. In this sense, corruption has the capacity to limit the implementation of sustainable development policies including the European Green Deal, especially if it is systemic in nature.

ACS Style

Igor Kotlán; Daniel Němec; Eva Kotlánová; Petr Skalka; Rudolf Macek; Zuzana Machová. European Green Deal: Environmental Taxation and Its Sustainability in Conditions of High Levels of Corruption. Sustainability 2021, 13, 1981 .

AMA Style

Igor Kotlán, Daniel Němec, Eva Kotlánová, Petr Skalka, Rudolf Macek, Zuzana Machová. European Green Deal: Environmental Taxation and Its Sustainability in Conditions of High Levels of Corruption. Sustainability. 2021; 13 (4):1981.

Chicago/Turabian Style

Igor Kotlán; Daniel Němec; Eva Kotlánová; Petr Skalka; Rudolf Macek; Zuzana Machová. 2021. "European Green Deal: Environmental Taxation and Its Sustainability in Conditions of High Levels of Corruption." Sustainability 13, no. 4: 1981.

Journal article
Published: 04 February 2021 in Economies
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While assessing the economic impacts of corruption, the corruption-related transmission channels which influence taxation as such have to be duly considered. Taking the example of the Czech Republic, this article aims to evaluate the impacts corruption has on the size of the shadow economy as well as on the individual sources of long-term economic growth, making use of a transmission channel through which corruption affects the tax burden components. Using the method of an extended DSGE model, it confirms the initial assumption that an increase in perceived corruption supports the shadow economy’s growth, but at the same time, it demonstrates that corruption and especially its perception has a significantly different effect on two key areas—the capital accumulation and the labour force size. It further identifies another sector of the economy representing taxes which are prone to tax evasion while asserting that corruption has a much more destructive effect on this sector of the economy, offering generalized implications for other post-communist EU member states in a similar situation.

ACS Style

Daniel Němec; Eva Kotlánová; Igor Kotlán; Zuzana Machová. Corruption, Taxation and the Impact on the Shadow Economy. Economies 2021, 9, 18 .

AMA Style

Daniel Němec, Eva Kotlánová, Igor Kotlán, Zuzana Machová. Corruption, Taxation and the Impact on the Shadow Economy. Economies. 2021; 9 (1):18.

Chicago/Turabian Style

Daniel Němec; Eva Kotlánová; Igor Kotlán; Zuzana Machová. 2021. "Corruption, Taxation and the Impact on the Shadow Economy." Economies 9, no. 1: 18.

Journal article
Published: 03 September 2019 in Politická ekonomie
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ACS Style

Igor Kotlán; Daniel Němec; Zuzana Machová. Legal Uncertainty in Taxation and Its Impacts on Labour Supply in the Czech Republic. Politická ekonomie 2019, 67, 371 -384.

AMA Style

Igor Kotlán, Daniel Němec, Zuzana Machová. Legal Uncertainty in Taxation and Its Impacts on Labour Supply in the Czech Republic. Politická ekonomie. 2019; 67 (4):371-384.

Chicago/Turabian Style

Igor Kotlán; Daniel Němec; Zuzana Machová. 2019. "Legal Uncertainty in Taxation and Its Impacts on Labour Supply in the Czech Republic." Politická ekonomie 67, no. 4: 371-384.

Journal article
Published: 01 November 2015 in Politická ekonomie
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ACS Style

Zuzana Machová; Igor Kotlán. Legal Certainty - Possible Problem of Tax Policy in Developed Countries? Politická ekonomie 2015, 63, 833 -846.

AMA Style

Zuzana Machová, Igor Kotlán. Legal Certainty - Possible Problem of Tax Policy in Developed Countries? Politická ekonomie. 2015; 63 (7):833-846.

Chicago/Turabian Style

Zuzana Machová; Igor Kotlán. 2015. "Legal Certainty - Possible Problem of Tax Policy in Developed Countries?" Politická ekonomie 63, no. 7: 833-846.

Journal article
Published: 02 February 2015 in DANUBE
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The aim of this paper is to examine the effects of government expenditures on long-run economic growth in developed countries using their different breakdown. Empirical analysis is performed for a panel of 34 OECD countries in the period 2000-2012. Above all, the results support the idea that conclusions of previous studies on this topic may be strongly distorted by inappropriate classification of expenditures, typically in the case of expenditures on education and health. These are usually considered productive and thus growth enhancing, but if their part of R&D expenditures is detached, their effect on growth is in fact negative. In general, it is concluded that government expenditures on individual services have negative effects on growth, while the impact of expenditures on collective services is positive.

ACS Style

Zuzana Machová; Igor Kotlán. Expenditures on Collective and Individual Services: Discussion on the Classification of Government Expenditures with Regard to their Inclusion into Growth Models. DANUBE 2015, 5, 287 -296.

AMA Style

Zuzana Machová, Igor Kotlán. Expenditures on Collective and Individual Services: Discussion on the Classification of Government Expenditures with Regard to their Inclusion into Growth Models. DANUBE. 2015; 5 (4):287-296.

Chicago/Turabian Style

Zuzana Machová; Igor Kotlán. 2015. "Expenditures on Collective and Individual Services: Discussion on the Classification of Government Expenditures with Regard to their Inclusion into Growth Models." DANUBE 5, no. 4: 287-296.

Journal article
Published: 01 April 2014 in Politická ekonomie
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ACS Style

Igor Kotlán; Zuzana Machová. Tax Policy Horizon in the OECD Countries. Politická ekonomie 2014, 62, 161 -173.

AMA Style

Igor Kotlán, Zuzana Machová. Tax Policy Horizon in the OECD Countries. Politická ekonomie. 2014; 62 (2):161-173.

Chicago/Turabian Style

Igor Kotlán; Zuzana Machová. 2014. "Tax Policy Horizon in the OECD Countries." Politická ekonomie 62, no. 2: 161-173.

Journal article
Published: 01 October 2013 in Politická ekonomie
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ACS Style

Zuzana Machová; Igor Kotlán. Interaction of Taxation, Government Expenditure and Economic Growth: Panel VAR Model for OECD Countries. Politická ekonomie 2013, 61, 623 -638.

AMA Style

Zuzana Machová, Igor Kotlán. Interaction of Taxation, Government Expenditure and Economic Growth: Panel VAR Model for OECD Countries. Politická ekonomie. 2013; 61 (5):623-638.

Chicago/Turabian Style

Zuzana Machová; Igor Kotlán. 2013. "Interaction of Taxation, Government Expenditure and Economic Growth: Panel VAR Model for OECD Countries." Politická ekonomie 61, no. 5: 623-638.

Journal article
Published: 01 January 2013 in DANUBE
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ACS Style

Zuzana Machova; Igor Kotlán. World Tax Index: New Methodology for OECD Countries, 2000–2012. DANUBE 2013, 4, 165 -179.

AMA Style

Zuzana Machova, Igor Kotlán. World Tax Index: New Methodology for OECD Countries, 2000–2012. DANUBE. 2013; 4 (2):165-179.

Chicago/Turabian Style

Zuzana Machova; Igor Kotlán. 2013. "World Tax Index: New Methodology for OECD Countries, 2000–2012." DANUBE 4, no. 2: 165-179.

Journal article
Published: 01 December 2012 in Politická ekonomie
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ACS Style

Igor Kotlán; Zuzana Machová. The Influence of Corporate Taxation on Economic Growth: The Failure of Tax Quota? Politická ekonomie 2012, 60, 743 -763.

AMA Style

Igor Kotlán, Zuzana Machová. The Influence of Corporate Taxation on Economic Growth: The Failure of Tax Quota? Politická ekonomie. 2012; 60 (6):743-763.

Chicago/Turabian Style

Igor Kotlán; Zuzana Machová. 2012. "The Influence of Corporate Taxation on Economic Growth: The Failure of Tax Quota?" Politická ekonomie 60, no. 6: 743-763.

Journal article
Published: 01 April 2012 in Politická ekonomie
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ACS Style

Eva Kotlánová; Igor Kotlán. The Influence of the Institutional Factors on the Corruption: The Empirical Analysis. Politická ekonomie 2012, 60, 167 -186.

AMA Style

Eva Kotlánová, Igor Kotlán. The Influence of the Institutional Factors on the Corruption: The Empirical Analysis. Politická ekonomie. 2012; 60 (2):167-186.

Chicago/Turabian Style

Eva Kotlánová; Igor Kotlán. 2012. "The Influence of the Institutional Factors on the Corruption: The Empirical Analysis." Politická ekonomie 60, no. 2: 167-186.

Journal article
Published: 01 October 2011 in Politická ekonomie
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ACS Style

Igor Kotlán; Zuzana Machová; Lenka Janíčková. Taxation Influence on the Economic Growth. Politická ekonomie 2011, 59, 638 -658.

AMA Style

Igor Kotlán, Zuzana Machová, Lenka Janíčková. Taxation Influence on the Economic Growth. Politická ekonomie. 2011; 59 (5):638-658.

Chicago/Turabian Style

Igor Kotlán; Zuzana Machová; Lenka Janíčková. 2011. "Taxation Influence on the Economic Growth." Politická ekonomie 59, no. 5: 638-658.

Journal article
Published: 01 August 2008 in Politická ekonomie
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ACS Style

Igor Kotlán. Gnoseology approach to the tax reform in the Czech Republic. Politická ekonomie 2008, 56, 505 -519.

AMA Style

Igor Kotlán. Gnoseology approach to the tax reform in the Czech Republic. Politická ekonomie. 2008; 56 (4):505-519.

Chicago/Turabian Style

Igor Kotlán. 2008. "Gnoseology approach to the tax reform in the Czech Republic." Politická ekonomie 56, no. 4: 505-519.