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<DIV align=justify>The Conference Interaction of Law and Economics: Sustainable Development is prepared in cooperation with the Faculty of Business and Management at the Technical University in Brno, the Faculty of Law at Masaryk University in Brno and the International Center of Public Finance and Tax Law Research, with its seat in Białystok. The primary goal of the conference is to provide a unique platform to facilitate the exchange of leading ideas among academics and practitioners in the effective advancement of knowledge in the field of law, economics, management, finance, and system engineering from the perspective of challenges of sustainable development. This will be achieved through multi-disciplinary panels and discussions of current problems and conditions of law, business and entrepreneurships in Europe and the World. The conference will bring together scholars, practitioners, policymakers, and stakeholders from a range of fields to share their research and perspectives on the interaction of law and economics with sustainable development. Topics of interest include for example: The role of legal frameworks and institutions in promoting sustainable development; The effectiveness of economic instruments, such as taxation and subsidies, in incentivising sustainable behaviour; The relationship between environmental protection and economic growth; The challenges and opportunities of implementing sustainable development policies at the business, local, national, and international levels; The role of businesses and entrepreneurship in achieving sustainable development goals; The effectiveness of corporate social responsibility (CSR) in promoting sustainable development or The impact of sustainable business models on economic growth and social well-being etc. Dear Madam/Sir, The Faculty of Business and Management at the Technical University in Brno, the Faculty of Law at Masaryk University and the International Center of Public Finance and Tax Law Research, with its seat at Białystok, cordially invite you to the international research conference Interaction of Law and Economics: Sustainable Development, which will take place in Brno, Czech Republic, on the 11th and 12th of September, 2023. This conference is the result of joining two important and recognized research conferences: The 19th International Conference Perspectives of Business and Entrepreneurship Development and The 22nd Annual Conference of the International Center of Public Finance and Tax Law Research – Perspectives of Law. The main aim of this joined conference in the broader community of experts is to discuss current problems in development of theory and practice of the economic, legal and managerial environment in the context of sustainable development. Conference Language in Perspectives of Law section:　English, Czech, Polish, Slovak, Hungarian. Conference Language in Perspectives of Business and Entrepreneurship Development section:　English. We welcome submissions of original research, policy analysis, case studies, and other contributions that advance our understanding of the interaction of law and economics with sustainable development. Participation opportunities <UL> <LI>Participation with publication in Conference Proceeding of Selected papers:　apply with paper (6-15 pages), get the feedback of experienced reviewers, participate in the conference, publish online and apply to ISI Web of Science. </LI> <LI>Participation without publication in Conference Proceeding:　apply with short abstract (up to 1 page), get the feedback of experienced reviewers. </LI> </UL> Abstract or Paper Submission and Requirements　 <UL> <LI>Apply with an abstract (1 page) by June 20, 2023　Abstract will be reviewed. Abstracts must be submitted by the main author (first author listed on the title page of the abstract). A structured abstract must specify the objective of the paper, employed research methodology, discussion, conclusions, keywords, JEL Codes. Abstract structure requirements: purpose, methodology/methods, scientific aim, findings, discussion, conclusions. Abstracts of not less than 250-300 words must be submitted. Abstracts will be reviewed. (<A href="https://conference.fbm.vutbr.cz/ic/index.php/ic/libraryFiles/downloadPublic/30/2023_Template_Abstract.docx">Template of the abstract</A>). Abstracts should be sent to: </LI> <UL> <LI>Jana Hornungova (<A>Jana.Hornungova@vut.cz</A>) for Section 1: Perspectives of Business and Entrepreneurship Development </LI> <LI>Eva Tomaskova (<A>eva.tomaskova@law.muni.cz</A>) for Section 2: Perspectives of Law </LI> </UL> <LI>Submit the paper (6-15 pages) by October 10, 2023.　Papers will be reviewed. Papers must be submitted by the main author (first author listed on the title page of the paper). Paper must also involve structured abstract (not less than 250-300 words). It is necessary to use relevant references, especially articles and texts from Web of Science databases.　(<A href="https://conference.fbm.vutbr.cz/ic/index.php/ic/libraryFiles/downloadPublic/31/2023_Template_Paper.docx">Template of the paper</A>) </LI> <LI>All submissions will be checked for potential plagiarism. Plagiarism will not be tolerated.　 </LI> </UL> <A href="https://conference.fbm.vutbr.cz/ic/index.php/ic/FD">Conference Fees and Deadlines</A> Contact persons: <UL> <LI>Main technical support contact: František Milichovský, E-mail:　<A>frantisek.milichovsky@vut.cz</A> </LI> <LI>Perspectives of Business and Entrepreneurship Development: Jana Hornungová email:　<A>jana.hornungova@vut.cz</A> </LI> <LI>Perspectives of Law section: Jan Neckar email:　<A>Jan.Neckar@law.muni.cz</A> </LI> </UL> Yours sincerely, Organizing Committee Conference date and place: September 11-12, 2023, Brno, Czech Republic Conference Organizer: 1. Brno University of Technology, Czech Republic 2. Masaryk University, Czech Republic Editor-in-Chief Vojtech Bartos, Brno University of Technology, Czech Republic Managing Editors Eva Tomaskova, Masaryk University, Czech Republic Marie Pavlakova Docekalova, Brno University of Technology, Czech Republic <A href="https://sciendo-storage-bucket.s3.eu-central-1.amazonaws.com/wp-content/uploads/2023/09/12132355/ISPC_2023.pdf">International Scientific Programme Committee</A> <A href="https://sciendo-storage-bucket.s3.eu-central-1.amazonaws.com/wp-content/uploads/2023/07/26080841/Interactions_of_Law_and_Economics_Organizational_committee_2023.pdf">Organizational committee</A> <A href="https://sciendo-storage-bucket.s3.eu-central-1.amazonaws.com/wp-content/uploads/2023/07/26080835/Interactions_of_Law_and_Economics_Instruction_for_authors.pdf">Instruction for authors</A> Description of the peer-review process Article Processing Charge (APC) 7,000 CZK Open Access Statement This conference proceedings is an Open Access proceedings that allows free unlimited access to all its contents without any restrictions upon publication to all users. Open Access License This conference proceedings provides immediate open access to its content under the　<A href="https://creativecommons.org/licenses/by-nc/4.0/">Creative Commons Attribution-NonCommercial 4.0 International</A>. Authors who publish with these proceedings retain all copyrights and agree to the terms of the above-mentioned　<A href="https://creativecommons.org/licenses/by-nc/4.0/">Creative Commons BY NC 4.0 license</A>.

Interaction of Law and Economics: Sustainable Development

19th International Conference Perspectives of Business and Entrepreneurship Development and 22nd Annual Conference of the International Center of Public Finance and Tax Law Research – Perspectives of Law

Has remote working changed the tax understanding of place of work?

Has remote working changed the tax understanding of place of work?

Frontmatter

{"title":{"xml:lang":"en","content":"Frontmatter"}}

Table of Contents

{"title":{"xml:lang":"en","content":"Table of Contents"}}

Preface

{"title":{"xml:lang":"en","content":"Preface"}}

Sustainability reporting in the framework of corporate governance and financial reporting

Sustainability reporting in the framework of corporate governance and financial reporting

Termination of employment with or without a cause?

Termination of employment with or without a cause?

{"title":{"xml:lang":"en","content":"Termination of employment with or without a cause?"}}

Ineffectiveness of Polish Sugar Tax

{"title":{"xml:lang":"en","content":"Ineffectiveness of Polish Sugar Tax"}}

Real property tax collection in Slovakia in the context of sustainable local self-government financing: tax arrears analysis

Real property tax collection in Slovakia in the context of sustainable local self-government financing: tax arrears analysis

Gambling with in-game items and virtual currencies – the current legal status and challenges for the Polish legislator

Gambling with in-game items and virtual currencies – the current legal status and challenges for the Polish legislator

Economic Growth and ESG Factors Consequences Quantified by Information Poor Quantifiers

Economic Growth and ESG Factors Consequences Quantified by Information Poor Quantifiers

The effect of the bank levy on the financial performance of certain banks in Poland.

The effect of the bank levy on the financial performance of certain banks in Poland.

Patent Box - A Measure for Sustainable Development

Patent Box - A Measure for Sustainable Development

{"title":{"xml:lang":"en","content":"Patent Box - A Measure for Sustainable Development"}}

Taxation of digital economy according to OECD

Taxation of digital economy according to OECD

{"title":{"xml:lang":"en","content":"Taxation of digital economy according to OECD"}}

Local charges and their significance for the sustainable development of municipalities in the czech republic

Local charges and their significance for the sustainable development of municipalities in the czech republic

Taxation of new types of living spaces in Poland

Taxation of new types of living spaces in Poland

{"title":{"xml:lang":"en","content":"Taxation of new types of living spaces in Poland"}}

Employment of Third-Countries Nationals in the Czech Republic – Protection of Labour Market or Promotion of Illegal Work?

Employment of Third-Countries Nationals in the Czech Republic – Protection of Labour Market or Promotion of Illegal Work?

Legal Aspects of Preventing Human Trafficking in Global Supply Chains in Public Procurement in the European Union

Legal Aspects of Preventing Human Trafficking in Global Supply Chains in Public Procurement in the European Union

Budgetary income and possibilities of municipalities in the care of sustainable development

Budgetary income and possibilities of municipalities in the care of sustainable development

The Earmarked Funds as a Source of Financing Local Government Tasks and an Intrument of Sustainable Development

The Earmarked Funds as a Source of Financing Local Government Tasks and an Intrument of Sustainable Development

The Concept of Sustainability in the Field of Mergers and Divisions of Companies

The Concept of Sustainability in the Field of Mergers and Divisions of Companies

Assumptions and Consequences of the Introduction of the European Green Deal

Assumptions and Consequences of the Introduction of the European Green Deal

Own Resource of the EU Budget based on the Taxation of Financial Transactions

Own Resource of the EU Budget based on the Taxation of Financial Transactions

Taxation of Income from the Sale of Virtual Currencies in the Slovak Republic

Taxation of Income from the Sale of Virtual Currencies in the Slovak Republic

Tax Amnesty in the Czech Republic – Cui Bono?

Tax Amnesty in the Czech Republic – Cui Bono?

{"title":{"xml:lang":"en","content":"Tax Amnesty in the Czech Republic \u2013 Cui Bono?"}}

Taxing Sweets: Sugar Tax as an Instrument in Achieving 3 SDG – Potential Headache for Developing Countries?

Taxing Sweets: Sugar Tax as an Instrument in Achieving 3 SDG – Potential Headache for Developing Countries?

Perspectives for the development of analogy in tax law

Perspectives for the development of analogy in tax law

{"title":{"xml:lang":"en","content":"Perspectives for the development of analogy in tax law"}}

Sustainable funding and functioning of public service media.

Sustainable funding and functioning of public service media.

{"title":{"xml:lang":"en","content":"Sustainable funding and functioning of public service media."}}

Unique Features of Czech Family Businesses

Unique Features of Czech Family Businesses

{"title":{"xml:lang":"en","content":"Unique Features of Czech Family Businesses"}}

A possible paradox of the secured creditor's position in insolvency proceedings

A possible paradox of the secured creditor's position in insolvency proceedings

Tax Incentives for Sustainable Behavior under Czech Law

Tax Incentives for Sustainable Behavior under Czech Law

{"title":{"xml:lang":"en","content":"Tax Incentives for Sustainable Behavior under Czech Law"}}

The influence of the Czech Fiscal Council on the Sustainability of Public Finance

The influence of the Czech Fiscal Council on the Sustainability of Public Finance

Is there a prospect of introducing tax arbitration into the Polish legal system?

Is there a prospect of introducing tax arbitration into the Polish legal system?

Carbon Border Adjustment Mechanism as proposed EU regulation to combat climate change

Carbon Border Adjustment Mechanism as proposed EU regulation to combat climate change

Opposition to tax control

{"title":{"xml:lang":"en","content":"Opposition to tax control"}}

The Conference Interaction of Law and Economics: Sustainable Development is prepared in cooperation with the Faculty of Business and Management at the Technical University in Brno, the Faculty of Law at Masaryk University in Brno and the International Center of Public Finance and Tax Law Research, with its seat in Białystok.

The Conference Interaction of Law and Economics: Sustainable Development is prepared in cooperation with the Faculty of Business and...

Has remote working changed the tax understanding of place of work?

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