scholarly journals Efficiency of road tax in the tax system of the Czech Republic

2012 ◽  
Vol 60 (2) ◽  
pp. 17-24 ◽  
Author(s):  
Břetislav Andrlík
Keyword(s):  
Czech Republic ◽  
Total Expenditure ◽  
Tax System ◽  
The Czech Republic ◽  
Administrative Costs ◽  
Average Value ◽  
Group A ◽  
Ministry Of Finance ◽  
Definition Of ◽  
Specific Number

The paper deals with the efficiency of road tax in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2009. It contains a theoretical definition of tax efficiency, and describes the types of costs connected with taxes. From this perspective it focuses on quantifying the direct administrative costs of road tax. Direct measurement of administrative costs is done by using the method called the method of recounted worker which classifies employees of local tax authorities in separate groups and assigns each group a specific number of employees for each reference road tax using the conversion factors. Then it defines the total expenditure of local tax authorities using the coefficients for a particular monitored tax and it provides administrative costs as a percentage of road tax receipts. It can be said from obtained results that direct administrative costs of road taxes are higher, especially if the Ministry of Finance (2004) states that the average direct administrative costs of the tax system in the Czech Republic reach about 2 %. The results achieved in individual surveyed years are for road tax in relation to the reported average value of direct administrative costs of the tax system in the Czech Republic, increased on average by about 1.96 percentage point. Finally, the results of measurements indicating the proposed amendment are discussed.

scholarly journals Administrative costs of property tax in the Czech Republic

2010 ◽  
Vol 58 (6) ◽  
pp. 13-20 ◽  
Author(s):  
Břetislav Andrlík
Keyword(s):  
Czech Republic ◽  
Financial Institutions ◽  
Property Tax ◽  
Property Taxes ◽  
The Czech Republic ◽  
Administrative Costs ◽  
Group A ◽  
Definition Of ◽  
Gift Tax ◽  
Specific Number

The paper deals with the efficiency of property taxes in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2008. It contains a theoretical definition of tax efficiency, and describes the types of costs connected with taxes. From this perspective it focuses on quantifying the direct administrative costs of inheritance tax, gift tax, property transfer tax and property tax. Direct measurement of administrative costs is done by using the method called WTE staff which classifies employees of regional financial institutions in separate groups and assigns each group a specific number of employees for each reference property taxes using the conversion factors. Then it defines the total expenditure of regional financial institutions using the coefficients for a particular monitored tax and it provides administrative costs as a percentage of property tax receipts. Finally, the results of measurements indicating the proposed amendment are discussed.

scholarly journals Corporation Income Tax and Administrative Costs of the Public Sector

2015 ◽  
Vol 63 (1) ◽  
pp. 165-173
Author(s):  
Břetislav Andrlík
Keyword(s):  
Czech Republic ◽  
Income Tax ◽  
Full Time ◽  
Full Time Equivalent ◽  
Tax System ◽  
The Czech Republic ◽  
The Public ◽  
Administrative Costs ◽  
Average Value ◽  
Conversion Coefficients

This contribution examines the issues of measurement of corporate income tax effectiveness in the circumstances of the Czech Republic, referred to as the tax on income of legal persons. The tax on income of legal persons represents a significant part of the public budget revenue, with the volume of collection of CZK 128,002 million in 2012. The theoretical basis for this contribution is the principle of tax system effectiveness, which is one of the principles characterizing a good tax system and is related to costs inherent in a tax system. The contribution defines two existing types of costs expended on the collection of taxes, i. e. administrative costs (direct or indirect) and in theory describes excessive tax burden. In this contribution we shall focus on the measurement of direct administrative costs. The measurement of effectiveness of corporation income tax is performed with the use of the full-time equivalent (FTE) method, which is based on the classification of revenue authorities’ staff according to their jobs and on the determination of conversion coefficients in order to identify costs related to the collection of a particular tax.A separate part of the article deals with measurement of administrative costs performed by the Organisation for Economic Co-operation and Development on the timeline ranging from year 2009 to 2011. The author of this article performed his own measurements concerning the direct administrative costs related to the collection of tax on income of legal persons in the Czech Republic. Results achieved in the respective monitored years are lower by the average (in the Czech Republic 2 percentage) of ca 1.66 percentage points in relation to the average value of direct administrative costs of the Czech tax system.

scholarly journals Measurement of Effectiveness of Personal Income Tax in the Tax System of the Czech Republic

2014 ◽  
Vol 62 (2) ◽  
pp. 307-314 ◽  
Author(s):  
Břetislav Andrlík
Keyword(s):  
Czech Republic ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
Public Budget ◽  
Tax System ◽  
The Czech Republic ◽  
The Public ◽  
Administrative Costs ◽  
The World

This article deals with the issues of effectiveness of personal income tax in the Czech Republic. The personal income tax in the Czech Republic, referred to as the tax on income of natural persons, represents a significant part of the public budget revenue (23.35% of all tax revenues in 2012). One of the principles of a good tax system is the principle of its effectiveness. The effectiveness of a particular tax is measured by various methods. The theory distinguishes between two types of costs expended on the collection of taxes, i. e. administrative costs (direct or indirect) and excessive tax burden. In the case of direct administrative costs the measurement compares the total volume of a particular tax revenue with the costs of its collection. The amount of the tax levied is thus not a net income of the public budget, due to the fact that it must be reduced by the costs of the public sector which are necessary for obtaining such amount. In this contribution we shall focus on the measurement of direct administrative costs. The measurement of effectiveness of income tax on natural persons is performed with the use of the full-time equivalent (FTE) method, which is based on the classification of revenue authorities staff according to their jobs and on the determination of conversion coefficients in order to identify costs related to the collection of a particular tax. A separate part of the article deals with measurements of tax system effectiveness in the international scope. We cite an important international study, "Paying Taxes 2013: The Global Picture", annually prepared by the World Bank and PricewaterhouseCoopers, which analyses demands of tax systems in different countries of the world.

scholarly journals Values of rainfall erosivity factor for the Czech Republic

2013 ◽  
Vol 61 (2) ◽  
pp. 97-102 ◽  
Author(s):  
Miloslav Janeček ◽  
Vít Květoň ◽  
Eliška Kubátová ◽  
Dominika Kobzová ◽  
Michaela Vošmerová ◽  
...  
Keyword(s):  
Czech Republic ◽  
Water Erosion ◽  
Rainfall Erosivity ◽  
The Czech Republic ◽  
Average Value ◽  
R Factor ◽  
The Usa ◽  
Time Division ◽  
R Factors

Abstract The processing of ombrographic data from 29 meteorological stations of the Czech Hydrometeorological Institute (CHMI), according to the terms of the Universal Soil Loss Equation for calculating long term loss of soil through water erosion, erosion hazard rains and their occurrence have been selected, with their relative amount and erosiveness - R-Factors determined for each month and years. By comparing the value of the time division of the R-Factor in the area of the Czech Republic and in selected areas of the USA it has been demonstrated that this division may be applied in the conditions of the Czech Republic. For the Czech Republic it is recommended to use the average value R = 40 based on the original evaluation.

scholarly journals Exploring citizen science in post-socialist space: Uncovering its hidden character in the Czech Republic

2019 ◽  
Vol 27 (4) ◽  
pp. 241-253 ◽  
Author(s):  
Barbora Duží ◽  
Robert Osman ◽  
Jiří Lehejček ◽  
Eva Nováková ◽  
Pavel Taraba ◽  
...  
Keyword(s):  
Czech Republic ◽  
Citizen Science ◽  
The Czech Republic ◽  
The Public ◽  
Public Representation ◽  
Science Projects ◽  
Definition Of ◽  
High Level ◽  
Search Approach ◽  
Insight Into

Abstract Citizen science is a relatively new phenomenon in the Czech Republic and currently a general overview of existing citizen science projects is not available. This presents the challenge to uncover the ‘hidden’ citizen science landscapes. The main objective of this paper is to explore the (public) representation of citizen science (CS) projects and to describe their heterogeneity. The study aims to answer the question of what type of projects in the Czech Republic meet the definition of citizen science. Based on a specific methodological data-base search approach, we compiled a set of CS projects (N = 73). During the classification process, two general citizen science categories were identified. The first group (N = 46) consists of “pure” CS projects with a prevalence towards the natural sciences, principally ornithology, and thus corresponding to general European trends. Citizens usually participate in such research in the form of data collection and basic interpretation, and a high level of cooperation between academia and NGOs was detected. The second group of “potential” CS projects (N = 27) entails various forms of public participation in general, frequently coordinated by NGOs. Based on these results, we discuss the position of citizen science in the Czech Republic, including socially-oriented citizen science. Further research is strongly encouraged to achieve a more in-depth insight into this social phenomenon.

scholarly journals Territorial System of Ecological Stability as a regional example for Green Infrastructure planning in the Czech Republic

2020 ◽  
Vol 80 ◽  
pp. 1-13 ◽  
Author(s):  
Hana Skokanová ◽  
Tomáš Slach
Keyword(s):  
Czech Republic ◽  
Green Infrastructure ◽  
Natural Ecosystems ◽  
Ecological Stability ◽  
Interconnected System ◽  
The Czech Republic ◽  
Core Areas ◽  
Definition Of ◽  
South Moravia

The  concept  of  Green  Infrastructure  (GI)  is  still  relatively  new  in  the  Czech Republic. When looking at the definition of GI, one can recognise a  relationship  with  the  Czech  Territorial  System  of  Ecological  Stability  (TSES),  which  is  defined  as  “an  interconnected  system  of  natural  as  well as modified semi-natural ecosystems keeping the natural balance”. TSES is a designed system and is an integral part of territorial plans. This article focuses on TSES and its relationship to GI, how it is implemented in  a  Czech  case  study  representing  intensively  used  agricultural  region  in  South  Moravia,  what  the  main  obstacles  are  to  its  implementation  and how TSES can contribute to the connectivity of the landscape. Our results show that nearly two thirds of the planned TSES in the case study area  already  exist  to  some  degree.  There  is  a  difference  between  the  number  and  the  area  of  existing  TSES  elements:  the  area  of  existing  elements  shows  higher  relative  values  than  the  number.  This  is  mainly  due to bio-centres that exist in large forest complexes and their pre-set minimal parameters. Creation of TSES elements increases connectivity of GI, especially those characterised as core areas and bridges

scholarly journals Ground beetles (Carabidae) from slopes of Macošská stráň and Vilémovická stráň (Protected landscape area of Moravský kras, Czech Republic)

2011 ◽  
Vol 59 (3) ◽  
pp. 143-150 ◽  
Author(s):  
Jana Niedobová ◽  
Vladimír Hula ◽  
Pavla Šťastná
Keyword(s):  
Czech Republic ◽  
Endangered Species ◽  
Threatened Species ◽  
Ground Beetles ◽  
Red List ◽  
The Other ◽  
Pitfall Traps ◽  
The Czech Republic ◽  
Group A

Collecting of Carabidae was conducted using pitfall traps at four sites. The first two sites (T1 + T2) were at the slope of Macošská stráň and the other two sites (T3 + T4) at the slope of Vilémovická stráň. The study was done in 2008 and 2009. At Macošská stráň in 2008, 21 species of Carabidae with the total number of 228 individuals were found and in 2009, 18 species of the total number of 116 specimens were collected. At Vilémovická stráň in 2008, 22 species of Carabidae with the total number of 1977 specimens were found and in 2009, 21 species of the total number of 623 specimens were caught. In terms of classification of relictness, Macošská stráň in 2008 was dominated by species of adaptable group A (60%), species of eurytop group (E) were represented by 35% and of relic group (R) by 5%. In 2009, the same representation of species of groups A and E (47%) were found and the species of group R were represented by 6%. Vilémovická stráň in 2008 was dominated by species of group A (52%), species of group E were represented by 43% and of group R by 5%. In 2009 also dominated species of group A (54%), species of group E were represented by 41% and of group R by 5%. In the studied area we reported four endangered species of Carabidae protected by Law (No. 395/1992 Coll.) as amended, these were Calosoma auropunctatum (critically endangered), Brachinus crepitans, Carabus ullrichii and Cicindela campestris (endangered) and two species listed under the Red List of Threatened Species of the Czech Republic (Veselý et al., 2005). One of the species is listed as vulnerable (Calosoma auropunctatum) and one as near endangered (Carabus cancellatus). Another significant species found on the monitored sites was Aptinus bombarda.

scholarly journals The Fluvisol and sediment trace element contamination level as related to their geogenic and anthropogenic source  

2013 ◽  
Vol 59 (No. 3) ◽  
pp. 136-142 ◽  
Author(s):  
R. Vácha ◽  
M. Sáňka ◽  
O. Sáňka ◽  
J. Skála ◽  
J. Čechmánková
Keyword(s):  
Czech Republic ◽  
Trace Element ◽  
Ethylenediaminetetraacetic Acid ◽  
The Other ◽  
Anthropogenic Source ◽  
Contamination Level ◽  
The Czech Republic ◽  
Support Tool ◽  
Soil Load ◽  
Definition Of

The upper values of the extractability of trace elements (As, Be, Cd, Co, Cr, Cu, Ni, Pb and Zn) in 2 mol/L HNO<sub>3</sub> and 0.025 mol/L ethylenediaminetetraacetic acid (EDTA) (compared with their pseudototal content in aqua regia) for determination of prevailing anthropogenic and geogenic soil load were proposed and compared with the results of the other 30 Fluvisol samples collected from the Labe fluvial zone. The increased geogenic load of Fluvisols was confirmed in the case of Be and As in some localities where low extractability with increased pseudototal contents were detected as opposed to the other elements when their increased pseudototal contents were followed by their increased extractability. The maps of probability of increased geogenic soil load in the area of the Czech Republic based on the comparison of geological substrates and trace element load were constructed. The combination of proposed elements extractability values for geogenic load together with developed maps is a suitable tool for the definition of prevailing Fluvisol or sediment load on some localities in the whole area of the Czech Republic. The results can be also a useful tool in the decision making processes regarding dredged sediment application on agricultural soil (support tool for legislative norms, Direction No. 257/2009 Sb.).

scholarly journals Diversification strategy in small and medium size agribusinesses in the Czech Republic – impulses for searching business opportunities

2008 ◽  
Vol 54 (No. 11) ◽  
pp. 505-509
Author(s):  
J. Hron ◽  
J. Štůsek ◽  
M. Arnošt ◽  
J. Huml
Keyword(s):  
Czech Republic ◽  
Success Factors ◽  
Product Diversification ◽  
Medium Size ◽  
Diversification Strategy ◽  
The Czech Republic ◽  
Effective Implementation ◽  
Critical Success ◽  
Business Opportunities ◽  
Definition Of

Abstract: The paper derives from the working and publication activities from research project “Chances of product diversification on behalf of improvement of competitive advantage in the small and middle-size farming business in the Czech Republic”. This paper deals with the critical success factors for successful diversification at the small and middle-size farming business. For the purpose effective implementation of the diversification have been identified the principal influences of this issue. Besides of that, we have tried to measure a diversification’s impact for an entrepreneurial profit in agricultural area. There is a definition of “diversification” as new farmer’s activities for using profit opportunity. On the base of 50 units-exploration has been made a hypothesis validation of the most often impulse for doing diversification. That is an effort to utilize more effectively the product factors of farming business. Further, there was a validation of the effective and efficiency diversifications‘ characters.

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