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Dr. Zuzana Machová
PRIGO University

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0 Economic Policy
0 Management
0 Public Finance
0 Taxation
0 Public Economy

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Short Biography

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.

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Journal article
Published: 14 July 2021 in Sustainability
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Establishing criminal liability for environmental offences remains daunting, particularly with regard to the ‘no plaintiff—no judge’ element as a result of which the public seems to be ultimately deprived of the possibility to participate in criminal environmental proceedings. While there is arguably a lack of specific instruments at the European Union (EU) level which would prescribe such legal obligation on the part of the State, there has been a shift in understanding the role of the public and its participation in criminal liability cases, namely under the auspices of the so-called effective investigation and the concept of rights of victims in general. Using the example of the Czech Republic as a point of reference, this article aims to assess the relevant legal developments at both EU and Czech levels to illustrate why the non-governmental organizations (NGOs), essentially acting as public agents, should be granted an active role in environmental criminal proceedings. After examining the applicable legal framework and case law development, the article concludes that effective investigation indeed stands as a valid legal basis for human rights protection which incorporates an entitlement to public participation. Despite that, this pro-active shift is far from being applied in practice, implying that the legislation remains silent where it should be the loudest, and causing unsustainable behaviour of companies.

ACS Style

Pavel Kotlán; Alena Kozlová; Zuzana Machová. Opening a Path towards Sustainable Corporate Behaviour: Public Participation in Criminal Environmental Proceedings. Sustainability 2021, 13, 7886 .

AMA Style

Pavel Kotlán, Alena Kozlová, Zuzana Machová. Opening a Path towards Sustainable Corporate Behaviour: Public Participation in Criminal Environmental Proceedings. Sustainability. 2021; 13 (14):7886.

Chicago/Turabian Style

Pavel Kotlán; Alena Kozlová; Zuzana Machová. 2021. "Opening a Path towards Sustainable Corporate Behaviour: Public Participation in Criminal Environmental Proceedings." Sustainability 13, no. 14: 7886.

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: 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 January 2013 in International Journal of Information Systems and Social Change
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This paper was written as a part of a research project studying problem of wage determinant measuring and wage discrimination considering different wage requirements of men and women. The wage determinants and gender wage discrimination are analyzed using a probit model. The whole analysis is methodologically based on Mincer’s Wage Regression and Oaxaca-Blinder decomposition of gender wage gap. The wage variables include, aside from standard personal characteristics, dummies for institutional and firm characteristics and dummies for family status and family roles. The data were gained by a questionnaire survey carried out in Ostrava city. The results of the analysis, representative for the city, show statistically significant differences between wage determinants of men and women. The survey concluded in 2 statements: (1) family role is an important wage determinant and its inclusion to Mincer’s Wage Regression leads to better explanation of wages; and (2) including family characteristics in Oaxaca-Blinder decomposition can significantly reduce unexplained part of gender wage gap, i.e., a part of a wage difference usually ascribed to gender wage discrimination can be explained by different preferences of men and women on a labor market.

ACS Style

Zuzana Machova; Lenka Filipová. Gender Wage Gap. International Journal of Information Systems and Social Change 2013, 4, 53 -67.

AMA Style

Zuzana Machova, Lenka Filipová. Gender Wage Gap. International Journal of Information Systems and Social Change. 2013; 4 (1):53-67.

Chicago/Turabian Style

Zuzana Machova; Lenka Filipová. 2013. "Gender Wage Gap." International Journal of Information Systems and Social Change 4, no. 1: 53-67.

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 January 2012 in Review of Economic Perspectives
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ACS Style

Jiří Balcar; Lenka Filipová; Zuzana Machová. Gender Wage Gap in the Czech Republic: First Descriptive Analysis Based on Survey 2011. Review of Economic Perspectives 2012, 12, 1 .

AMA Style

Jiří Balcar, Lenka Filipová, Zuzana Machová. Gender Wage Gap in the Czech Republic: First Descriptive Analysis Based on Survey 2011. Review of Economic Perspectives. 2012; 12 (3):1.

Chicago/Turabian Style

Jiří Balcar; Lenka Filipová; Zuzana Machová. 2012. "Gender Wage Gap in the Czech Republic: First Descriptive Analysis Based on Survey 2011." Review of Economic Perspectives 12, no. 3: 1.

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 January 2011 in Ekonomická revue - Central European Review of Economic Issues
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The article deals with the cyclically adjusted fiscal balance and its changes that are usually used for evaluation of fiscal effort. The first part is aimed on stabilization function of fiscal policy and some limitations of discretionary measures. OECD methodology of cyclically adjusted fiscal balance estimation, which has been also adopted by European Commission and MFČR, is described then. Last but not least the development of cyclically adjusted fiscal balance in the Czech Republic after its entering into the EU is analysed. It shows that fiscal policy in the Czech Republic has been mostly performed in accordance with the business cycle. Finally the future development of fiscal policy in the Czech Republic is outlined

ACS Style

Zuzana Machova. Development of cyclically adjusted fiscal balance in the Czech Republic after its entering into the EU. Ekonomická revue - Central European Review of Economic Issues 2011, 227 -234.

AMA Style

Zuzana Machova. Development of cyclically adjusted fiscal balance in the Czech Republic after its entering into the EU. Ekonomická revue - Central European Review of Economic Issues. 2011; ():227-234.

Chicago/Turabian Style

Zuzana Machova. 2011. "Development of cyclically adjusted fiscal balance in the Czech Republic after its entering into the EU." Ekonomická revue - Central European Review of Economic Issues , no. : 227-234.

Journal article
Published: 01 January 2011 in Review of Economic Perspectives
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Wage Determination with Special Reference to Role in a Family The paper has arisen as a part of the project dealing with the questions of measuring of wage determinants and wage discrimination on the basis of different subjective requirements of women and men on their wages. Using the ordered-response model (Ordered Probit), it analysed wage determination on the basis of Mincer's Wage Regression including dummies for role in a family. The analysis was carried out with the total sample of respondents and subsequently separately for men and women. The data were gained from a questionnaire survey carried out in Ostrava city, Czech Republic. In general, the analysis did not prove previous conclusions of theories or empirical studies about prevailing influence of family characteristics on the wage rate. Nevertheless, it proved statistically significant differences in the wage determination between men and women, and showed that in the case of men, some family characteristics may have been important for determining the wages.

ACS Style

Lenka Filipová; Zuzana Machova. Wage Determination with Special Reference to Role in a Family. Review of Economic Perspectives 2011, 11, 37 -56.

AMA Style

Lenka Filipová, Zuzana Machova. Wage Determination with Special Reference to Role in a Family. Review of Economic Perspectives. 2011; 11 (1):37-56.

Chicago/Turabian Style

Lenka Filipová; Zuzana Machova. 2011. "Wage Determination with Special Reference to Role in a Family." Review of Economic Perspectives 11, no. 1: 37-56.