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Jana Tepperová
Both authors are assistant researchers at the Department of Public Finance, Faculty of Finance and Accounting, University of Economics, Prague. Contact address: nám. W. Churchilla 4, Prague 3.
Hana Zídková
Both authors are assistant researchers at the Department of Public Finance, Faculty of Finance and Accounting, University of Economics, Prague. Contact address: nám. W. Churchilla 4, Prague 3.