捷克布尔诺孟德尔大学税收研究博士后岗位

3 Postdoctoral positions at the Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University in Brno, Czech Republic. Candidates should be graduates of a Ph.D. program in accounting, taxation or finance. Experience in the field of indirect taxation, mainly excise duties is a plus. Salary: circa EUR 24,000 per year Further details are available at http://esf.pef.mendelu.cz/postdoc2

Description

Research program description The research is focused on the taxation of CO2 emissions, which are arising in connection with the activities of the enterprises. The existence of the impacts of consumption of energetic resources by business entities on the environment is unquestionable. Pigou has classified private utility and society-wide utility and he also established the category of externalities. CO2 emissions represent very important externality arising in connection with activities of business entities. These emissions are not reflected in market prices. Therefore, in connection with covering external costs into the prices, we can talk about the market failure. It is necessary to search for suitable tools for the improvement of the inefficient allocation. In situation, when the market mechanisms are unable to ensure effective allocation of resources, this imperfection can be corrected by the application of the taxes. If we admit, that not all the impacts of using energetic resources are covered by the market into their prices, the possible solution lies in levying of the tax. The aim of the research program is to create the model of the tax, which would be suitable for the taxation of business producing the emission of CO2 in the Czech Republic and which would respect the impacts of the business activities on environment. Eligibility Candidates should be: • graduates of a PhD program in appropriate subjects, graduated after 28th March 2008; • native speakers of Czech, Slovak or English language or having very good written and oral communication skills in English proven by certificate (CAE level or similar); • authors or co/authors of at least 2 papers in scientific journals (already published or in press). Application We invite motivated candidates to send their application, including: • structured CV including certificates of academic degrees; • publication track record; • letter of recommendation; • research plan based on the description of the individual topics of research set out below (max. 5 pages, including – current state of knowledge, objectives of the project, methods, significance).

Additional Job Details

http://esf.pef.mendelu.cz/postdoc2