scholarly journals Tax incidence of the changes in the excise duty on cigarettes in 2003–2006 in the Czech Republic

2007 ◽  
Vol 55 (3) ◽  
pp. 23-32
Author(s):  
Petr David
Keyword(s):  
Czech Republic ◽  
Future Development ◽  
Rate Increase ◽  
Tax Incidence ◽  
Tax Burden ◽  
The Czech Republic ◽  
Excise Duty ◽  
Factors Influencing ◽  
Consumer Prices ◽  
Excise Duties

The contribution deals with the tax incidence of the changes in the excise duty on cigarettes rates since the year 2003 to 2006 in the Czech Republic. The shift in the tax burden is quantified on the basis of observations of the consumer prices of selected commodities subjected to the excise duties in periods of the changes in the excise duty on cigarettes rates in the Czech Republic. The factors influencing the shifts and impacts of increased tax burden caused by excise duty on cigarettes rate increase in the Czech Republic are identified in this contribution. The results of the contribution enable to set synthetic conclusions and recommendation for the future development of excise duty on cigarettes rates and tax policy in the Czech Republic.

scholarly journals The Visegrad Four in Times of Crisis

2021 ◽  
Vol 104 (4) ◽  
pp. 37-46
Author(s):  
Anna Chetverikova ◽  
Keyword(s):  
Czech Republic ◽  
Economic Crisis ◽  
Future Development ◽  
The Czech Republic ◽  
Economic Issues ◽  
Factors Influencing ◽  
The World ◽  
Visegrad Group ◽  
Trade And Investment ◽  
The Eu

The article contains an analysis of the Visegrad Group’s approaches to the world financial and economic crisis of 2008 and the pandemic in 2020. The reasons which determined the increase of the Four’s importance in the EU during periods of global distress for a number of economic indicators are outlined. Special attention is paid to the economic dynamics of Hungary, Poland, Slovakia and the Czech Republic in 2020 in comparison to the time of crisis of 2008-2009 and to the factors influencing the response of countries to the complementary economic issues. The transformation of trade and investment relations within the Visergad Group during the crisis periods is considered. The reasons for changes inside the group are identified. The conclusion is drawn that external challenges cause the weakening of relations within the Four in several areas; the Visegrad market can not fully play the compensatory role for its members in emergency conditions. However, the opportunity for expanding relations within the Group in the future is not excluded. The results of the experts’ survey on the attitudes of the Four during periods of external challenges, relations within the Visegrad Group and directions for future development are presented.

scholarly journals Strategic development of varietal vineyards in the Czech Republic

2012 ◽  
Vol 60 (2) ◽  
pp. 325-334 ◽  
Author(s):  
Jiří Sedlo ◽  
Pavel Tomšík
Keyword(s):  
Czech Republic ◽  
Vitis Vinifera ◽  
Future Development ◽  
Production Potential ◽  
Strategic Development ◽  
The Czech Republic ◽  
Current Production ◽  
External Sources ◽  
Being There ◽  
The Eu

The paper describes strategic changes in the structure of grapevine (Vitis vinifera L.) varieties grown in the Czech Republic. In 2004–2005, (i.e. after the admission of the Czech Republic into the EU) expenditures associated with restructuralisation and transformation of vineyards amounted for CZK 25,423 thous. The authors examine the development taking place in this domain within the last 50 years (i.e. from 1960 to 2010) and pay detailed attention to the period of 1989 to 2010. The paper analyses reasons of these changes and tries to describe the future development expected after 2010. The current production potential of the Czech Republic are 19,633.45 hectares of vineyards. For the time being, there are in average 1.07 wine growers per hectare of vineyards. As compared with 1960, the acreage of vineyards has doubled up and the number of the most frequent varieties has also increased. Within the period of 1989–1990, four varieties (i.e. Müller Thurgau, Green Veltliner, Italian Riesling and Sankt Laurent) occupied more than 60 % of the total vineyards area in the Czech Republic, whereas at present there are altogether 8 varieties (Müller Thurgau, Green Veltliner, Italian Riesling, Rhein Riesling, Sauvignon, Sankt Laurent, Blaufrankish, and Zweigeltrebe) at the nearly the same acreage.As far as the percentages of Müller Thurgau, Green Veltliner, Italian Riesling and Sankt Laurent varieties is concerned, it is anticipated that their acreages will further decrease, whereas those of Rhein Riesling, Sauvignon, Blaufrankish and Zweigeltrebe are expected to grow. The industry is under pressure of all Porter’s five forces of competition from external sources.

scholarly journals Giraffe males have longer suckling bouts than females

2019 ◽  
Vol 101 (2) ◽  
pp. 558-563
Author(s):  
Markéta Gloneková ◽  
Karolína Brandlová ◽  
Jan Pluháček
Keyword(s):  
Czech Republic ◽  
Reproductive Success ◽  
Future Development ◽  
High Intensity ◽  
Maternal Investment ◽  
Female Offspring ◽  
Giraffa Camelopardalis ◽  
The Czech Republic ◽  
Selection For ◽  
The Difference

Abstract In polygynous mammals, females are expected to bias maternal investment in favor of male calves. The mother should invest more in males to enhance their reproductive success in adulthood, or the males require greater investment as they are bigger and stronger than females. In this study, we used nursing duration to compare the difference in the amount of maternal investment provided by females. We compared differences according to sex of the offspring and the influence of calves’ identification by sniffing, using captive giraffes (Giraffa camelopardalis) as a model. Since a high intensity of allonursing (nursing of a nonfilial calf) was reported in giraffes, we also focused on the difference between filial and nonfilial calves. We observed 22 nursing females and 47 suckling calves in four zoological gardens in the Czech Republic from 2007 to 2011. Nursing duration was longer for male calves than for female calves and for calves sniffed by the nursing female regardless whether the calves were filial or nonfilial. We conclude that male calves are more demanding for the amount of investment received and they are more successful in this effort than female calves. Since females provided investment in the same way to filial and nonfilial calves, selection for higher demand for investment by male than by female offspring should be important for their future development. Our results also demonstrate the importance of sniffing for the identification of the suckling calf by the female.

scholarly journals Free and bound 3-chloropropane-1,2-diol in coffee surrogates and malts

2008 ◽  
Vol 25 (No. 1) ◽  
pp. 39-47 ◽  
Author(s):  
V. Divínová ◽  
M. Doležal ◽  
J. Velíšek
Keyword(s):  
European Union ◽  
Czech Republic ◽  
Dry Matter ◽  
Matter Content ◽  
Dry Matter Content ◽  
The European Union ◽  
The Czech Republic ◽  
Factors Influencing

The levels are reported of the free 3-chloropropane-1,2-diol (3-MCPD), its bound forms, the recognised precursors of 3-MCPD, and the factors influencing its formation in 5 selected coffee surrogates and 18 malts in the Czech Republic. The coffee surrogates had the free 3-MCPD level in the range of < 9.0 to 32 &micro;g/kg while the highest amount was found in roasted barley. In malts, the free 3-MCPD levels were similarly low (< 9.0 to 45 &micro;g/kg) being the highest in roasted malts (16-45 &micro;g/kg). Nevertheless, the values found in either surrogates or malts, calculated after normalisation to 40% dry matter content, did not exceed the European Union limit of 20 &micro;g/kg adopted for soy sauces and acid-HVP. The risk for consumers could arise from the bound 3-MCPD, its elevated levels having been found in both coffee surrogates and malts. In coffee surrogates, the bound 3-MCPD levels varied between 145&minus;1184 &micro;g/kg product; the highest level was found in roasted barley. The bound 3-MCPD levels exceeded the free 3-MCPD levels 32 to 81 times. In malts, the bound 3-MCPD levels ranged from 4.0&minus;650 &micro;g/kg, the highest amount having been found in roasted malts (463&minus;650 &micro;g/kg). The bound 3-MCPD levels exceeded the free 3-MCPD levels 0.4 to 36 times.

scholarly journals Changes of the varietal structure of vineyards in the Czech Republic

2012 ◽  
Vol 58 (No. 12) ◽  
pp. 557-565 ◽  
Author(s):  
H. Chládková ◽  
P. Tomšík ◽  
J. Sedlo
Keyword(s):  
Czech Republic ◽  
Future Development ◽  
Market Research ◽  
Consumer Behaviour ◽  
Cabernet Sauvignon ◽  
Production Potential ◽  
The Czech Republic ◽  
Current Production ◽  
Total Acreage ◽  
The Cost

The paper describes changes in the structure of varieties grown in the Czech Republic. The authors examine the development taking place in this domain within the last 14 years (i.e. from 1997 to 2010). The paper analyses the reasons of these changes and tries to describe the future development expected after 2010. The article also examines the cost and profitability of growing grapes and wine prices. The current production potential of the Czech Republic is 19&nbsp;633.45 hectares of vineyards. As compared with 1960, the total acreage of vineyards increased nearly three times and the number of the most frequent varieties has also increased. As far as the percentages of M&uuml;ller Thurgau, Green Veltliner, Italian Riesling and Sankt Laurent varieties is concerned, it is anticipated that their acreages will further decrease, whereas those of Rhein Riesling, Sauvignon, Lemberger and Zweigeltrebe are expected to grow. The results from the survey of consumer behaviour in the wine market in the CR point to the connection between the structure of the vineyards and consumer demand. Lemberger, Cabernet Sauvignon, M&uuml;ller Thurgau, Gr&uuml;ner Veltliner, Pinot Blanc, Saint Laurent, Blue Portugal, Chardonnay, Riesling and Bohemia Sekt have been the most popular varieties of the market research. &nbsp;

Tarifliche Steuerbelastung von Einzelunternehmen in Dänemark, Deutschland, Österreich und Tschechien

2007 ◽  
Vol 56 (3) ◽  
Author(s):  
Michael Broer
Keyword(s):  
Czech Republic ◽  
International Competition ◽  
Tax Burden ◽  
The Czech Republic ◽  
Tax Rate ◽  
Fiscal Conditions ◽  
Tax Benefits ◽  
National Economies ◽  
Comparative Examination

AbstractSole proprietorships are of great significance for investment and employment in the national economies of many EU states. Although sole proprietorships are also exposed to international competition, their local fiscal conditions have not yet been adequately investigated. The article seeks to close this gap. The focus is on a comparative examination of the tax burden in three states which border on Germany: Denmark, Austria and the Czech Republic. First the tax burden according to the average nominal tax rate alone is examined. In the second scenario the influence of tax benefits for retained profits are taken into account. Scenario number three analyses the effect of the various rules for setting off losses between different fiscal periods. The study shows that, all things considered, Germany is the fiscally most favourable location for about 80 % of German sole proprietorships.

scholarly journals Assessment of impact of tax rates changes on cigarette prices in the Czech Republic

2010 ◽  
Vol 58 (6) ◽  
pp. 93-102
Author(s):  
Petr David ◽  
Luboš Střelec ◽  
Pavel Kolman
Keyword(s):  
European Union ◽  
Czech Republic ◽  
The European Union ◽  
The Czech Republic ◽  
Cigarette Taxes ◽  
Explanatory Variables ◽  
Excise Duty ◽  
European Union Countries ◽  
Legislative Changes ◽  
Cigarette Taxation

The consumption taxes called excise duties are imposed on tobacco products in the Czech Republic and also in the other European Union countries. Cigarette taxation is atypical compared to taxation of other products encumbered with excise duty. Number of cigarettes and also consumer’s price together make the tax base. Harmonization effort of cigarette taxes in the European Union countries and also pure fiscal need of Czech Republic, are causes of frequent changes of cigarette taxes rates in recent years. These changes does not conduce only to changes of tax collection, but also bring many other effects, that have to be identified and analysed to set global results of steps to be made in the scope of tax policy in the Czech Republic. Average price of all 435 cigarettes marks on the market in the period from July 2001 to July 2009 is the base characteristic necessary to examine impacts of cigarette taxes changes. Classical regression analysis is used to analyse legislative changes impact on average cigarettes price. Single legislative changes are realized through the use of synthetic (dummy) variables performing as explanatory variables. There is also tested significance of particular parameters of the model and analysed structural breakages in this text. It is necessary not only to impeach lawful impact of these steps during imposing or changing of taxation, but also effective impact, which is often very different from lawful impact. From implementation of obligatory of marking the cigarettes in 2001 we are able to identify some relevant characteristics and impacts of changes of tax burden imposed on cigarettes in the Czech Republic. Statistically significant changes of average non-weighted price of cigarettes are identified in here, as well as structural breakages of average non-weighted price of cigarettes and values of tax incidence. Also temporal and other connection with given facts is discussed.

scholarly journals IMAGE IN NON-ARTISTIC TEXT AS A FACTOR DEVELOPING READING STRATEGIES OF SECONDARY TECHNICAL SCHOOLS' PUPILS

2021 ◽  
Vol 11 (1) ◽  
pp. 369-373
Author(s):  
DANA VICHERKOVÁ ◽  
MARKÉTA ŠENKEŘÍKOVÁ ◽  
DENISA LICHÁ
Keyword(s):  
Czech Republic ◽  
Student Teachers ◽  
Reading Strategies ◽  
Current Problem ◽  
The Czech Republic ◽  
Technical Schools ◽  
Factors Influencing ◽  
Faculty Of Education ◽  
The University ◽  
The Relationship

The paper focuses on the current problem of factors influencing the reading of non-artistic texts and the development of reading strategies of pupils of secondary technical schools in the Moravian-Silesian Region of the Czech Republic. The paper aims to reflect, describe, analyse and evaluate which types of non-artistic texts, images, and depictions develop pupils' reading strategies. The text presents selected results of the quantitatively oriented questionnaire survey focusing on the identification of the relationship between the pupil's notion of a non-artistic text and course of work with the image as factors influencing their reading strategies. The partial goal of the pilot research is to point out the factors influencing student teachers at the Faculty of Education of the University of Ostrava in working with non-artistic text, an image in the text and their understanding.

scholarly journals What Are the Most Important Factors Influencing Springtail Tetrodontophora bielanensis?

Insects ◽  
2021 ◽  
Vol 12 (10) ◽  
pp. 858
Author(s):  
Strahinja Mladenović ◽  
Jan Materna ◽  
Tereza Brestovanská ◽  
Jakub Horák
Keyword(s):  
Spatial Distribution ◽  
Czech Republic ◽  
Negative Influence ◽  
Positive Influence ◽  
Cold Climate ◽  
The Czech Republic ◽  
Soil Layers ◽  
Factors Influencing ◽  
Main Factors ◽  
Landscape Level

The springtail, Tetrodontophora bielanensis, dwells in the litter and upper soil layers. This arthropod mainly inhabits humid litter and soil and prefers a cold climate. We determined the main factors influencing this springtail in forests at the landscape level in Krkonoše and site level in Orlické hory in the Czech Republic. We used passive trunk-tree traps. These traps are highly effective for sampling flightless fauna. We used 128 traps in Krkonoše and 17 traps in Orlické hory. The springtail was significantly positively influenced by the presence of Norway spruce (Picea abies) at the landscape level. Springtails’ abundance was, furthermore, influenced by the spatial distribution of the sampling sites. The negative influence of bark coverage and the presence of fungi, and positive influence of an increasing dimension of trees were significant at the site level. We argue for a more diversified management of mountainous forests with respect to forest history. This appears to be also important for mountainous forests in protected areas.

scholarly journals Quantification of factors influencing the difference in household income in the Czech Republic

2013 ◽  
Vol 61 (4) ◽  
pp. 995-1003 ◽  
Author(s):  
Jolana Kvíčalová ◽  
Jan Široký
Keyword(s):  
Czech Republic ◽  
Household Income ◽  
The Czech Republic ◽  
Income Differences ◽  
Transfer Payments ◽  
Income Inequalities ◽  
Factors Influencing ◽  
The Difference ◽  
Election Results ◽  
Preliminary Description

Income inequalities, resulting from different income of economic entities and the level of redistribution (especially the amount and structure of taxes on one hand and transfer payments on the other) and peculiarities of the market economy, have been increasing.Within the context of the economic crisis, the pressure (proved by election results in many countries) to alleviate such differences, or at least to stop their deepening has been strengthening. The analysis of the increased income differentiation gets into attention of the theory of public finance.The paper theoretically deals with the ways of measuring such inequalities and then it focuses on the factors that may be regarded as significant for increasing income differences in particular conditions of the Czech Republic within the years 2006–2011 for the selected types of households. Based on the preliminary description, deduction and induction, the research objective was to determine, using the mathematic and statistical methods, the relevancy and -where appropriate- the level of dependence of the analyzed effects on particular elements of household income.

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