Dr. Zuzana Machová
PRIGO University
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Academic Career Length
16Years (2011-Present)
(Calculated once Scilit publication data is synced: current year − year of first publication + 1)
Representative Publications
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Journal Article
DNDaniel Němec
Daniel Němec
Eva Kotlánová
Igor KotlánZuzana MachováWhile 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.
1 October 2011 in Politicka Ekonomie
Journal Article
Politická ekonomie - impaktovaný časopis Vysoké školy ekonomické v Praze
Journal Article
Igor KotlánDNDaniel Němec
Daniel NěmecEva Kotlánová
Petr Skalka
Rudolf MacekZuzana MachováDespite 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.
1 June 2015 in Politicka Ekonomie
Journal Article
ADAgata Drobiszová
Agata Drobiszová
Zuzana MachováPolitická ekonomie - impaktovaný časopis Vysoké školy ekonomické v Praze
1 December 2012 in Politicka Ekonomie
Journal Article
Igor KotlánZuzana MachováPolitická ekonomie - impaktovaný časopis Vysoké školy ekonomické v Praze
1 January 2012 in Review of Economic Perspectives
Journal Article
In this paper, we show the first descriptive evidence of factors explaining gender wage differences from a unique questionnaire survey that was carried out on a representative sample for the Czech Republic. We observe large wage differences related to gender; without any reasons, Czech women earn on average 77.80% of men’s wages. The survey uncovers that there is a number of differences among men and women which may help to explain the wage differences.
About Me
Zuzana Machová is the PRIGO University Rector, Chair of the Board for Internal Evaluation and Vice-Chair of the Academic Board involved in various academic, scientific and managerial processes within the university. She is an associate professor and a lead researcher in the fields of public sector and its management, public finance, project management, quantitative methods of economic analysis, quantitative research, tax optimization and financial management in general. Apart from economics, her focus also lays in the field of law, namely administrative and financial law.
Assoc.prof. Machová completed her Master's degree in Economic Policy and Public Administration at the Faculty of Economics at the VSB - Technical University in Ostrava, where she also graduated from her doctoral studies in National Economy, obtaining a Ph.D. She further pursued her associate professorship degree in Finance at the Mendel University in Brno. As regards the field of law, she completed her law studies at the Law Faculty of the Masaryk University in Brno.
Assoc.prof. Machová has published more than fourty articles indexed in the Web of Science and Scopus databases and is the author or co-author of several monographs and university textbooks. She has been or is currently involved in scientific research projects funded by the Czech Science Foundation (GAČR), the Technology Agency of the Czech Republic (TAČR), the EU, EACO or the Hlávka Foundation.