scholarly journals Collection of road tax in the years form 1993–2011 in the Czech Republic

2013 ◽  
Vol 61 (2) ◽  
pp. 273-282 ◽  
Author(s):  
Břetislav Andrlík
Keyword(s):  
Czech Republic ◽  
Time Axis ◽  
Tax Collection ◽  
Tax System ◽  
Absolute Increase ◽  
The Czech Republic ◽  
The Road ◽  
Basic Law ◽  
The Individual

The article deals with the position of road tax in the tax system of the Czech Republic. It focuses on the analysis of road tax collection in the years 1993–2011 and the determination of reasons for change in the collection amount in the individual monitored years, especially in connection to amendment of the basic law, which is law No. 16/1993, Road Tax Code. Within the frame of the analysis not only the absolute collection of road tax is quantified and discussed, but also basic statistic indicators are calculated, e.g. growth rate or absolute increase of road tax collection. Part of the paper deals with the road tax yield. The paper judges the success rate of the tax administrator in collecting the same amount of financial means which was ordered by the tax administrator for the particular tax period. In the next part the share of road tax collection on the whole tax collection in the Czech Republic is measured and discussed on the determined time axis.

scholarly journals Limiting factors in the field of business activities in rural tourism

2008 ◽  
Vol 53 (No. 9) ◽  
pp. 421-431 ◽  
Author(s):  
K. Ryglová
Keyword(s):  
Czech Republic ◽  
Rural Areas ◽  
Rural Population ◽  
Rural Tourism ◽  
The Other ◽  
Limiting Factors ◽  
The Czech Republic ◽  
Tourist Infrastructure ◽  
The Individual

This paper deals with problems of rural tourism development. The works is focused on researching the situation in the area of rural tourism in the Czech Republic, on understanding the attitudes of entrepreneurial sphere and rural population to this entrepreneurship and mainly on the determination of limiting factors that prevent this form of tourism from a more distinctive development. Rural tourism in the Czech Republic is still in the initiating stage of its development and it is not as developed as in some countries in West Europe. This goal has been reached with the help of primary questionnaire inquiry among business and agricultural subjects in rural areas in the individual regions and the detail results of this questionnaire inquiry are enclosed to the following paper. These identified factors were mainly insufficient financial means and at the same time insufficient state assistance connected with this. Insufficient awareness of this support as well as its inaccessibility for small business appears to be a difficulty, too. From the other obstacles, we can mention the current legislation system, bureaucracy, the state of communication and tourist infrastructure, fears of neighbours’ intolerance and losing privacy and also unfamiliarity and little experience.

Road vegetation in Central Europe — an example from the Czech Republic

Biologia ◽  
2008 ◽  
Vol 63 (6) ◽  
Author(s):  
Božena Šerá
Keyword(s):  
Czech Republic ◽  
Central Europe ◽  
Herbaceous Species ◽  
Vegetation Types ◽  
Digitaria Sanguinalis ◽  
The Czech Republic ◽  
The Road ◽  
Puccinellia Distans ◽  
Roadside Vegetation

AbstractRoad nets are man-made constructions in the open landscape with a specific vegetation accompaniment in a verge or band along the road or in a divider strip. A determination of six basic vegetation types of bands along roads is possible in Central Europe (tree lines, planting area, forest stand, early successful growth, bushes band, grassy-herbal associations). In the Czech Republic, grassy-herbal communities growing on road verges are mainly formed by perennials, hemicryptophyts, and species with tendency towards pollination by insects and to anemochory and exozoochory. 40% woody and 25% herbaceous species which are non-native for Central Europe form a part of them. Three halophyte species are growing in closed lines along asphalt: Puccinellia distans, Digitaria sanguinalis and Spergularia rubra.Roads and highways should be made and used with respect to the ecological potential of roadside vegetation. However, the road net functioned as a corridor for invasive (planting or spreading) plant species.

scholarly journals Predisposition of drought occurrence in selected arid areas of the Czech Republic

2013 ◽  
Vol 43 (3) ◽  
pp. 237-252 ◽  
Author(s):  
Hana Stredová ◽  
Jaroslav Rožnovský ◽  
Tomáš Streda
Keyword(s):  
Czech Republic ◽  
Risk Evaluation ◽  
Drought Severity ◽  
The Czech Republic ◽  
Monthly Data ◽  
Average Value ◽  
The Individual ◽  
Mean Variance ◽  
Drought Occurrence

Abstract Predisposition of drought occurrence is based on combined evaluation of above-normal temperatures and below-normal precipitation. According to the weight of the individual categories of extremity, the five degrees of predisposition to drought were determined (degree 1 is the lowest risk, degree 5 is the highest risk). Evaluation of temperature extremity is based on the determination of abnormality in comparison with average value and standard deviation. Individual categories of extremity of precipitation are determined by comparing the individual monthly data with percentile values. Monthly data of homogenized technical series of the Czech Hydrometeorological Institute were evaluated for the years 1961-2010 in two climatologically dry areas (Breclav and Kladno county in the Czech Republic). Fourty-two months were rated risky in Breclav county and fourty-four in Kladno county. The evaluation shows an increase of predisposition to drought, especially after 1990. The highest incidence of degree 5 was recorded in 2001 to 2010 in vegetation season. Subsequently the drought variability as a mean variance of years/season and drought severity as a sum of degree of predisposition to drought of years/season were assessed. A gradual increase of variability and severity from 1961-1970 to 2001-2010 is visible. The lowest values of variability (maximum 2) and severity (maximum 3) in both counties were recorded in winter.

scholarly journals Disparity between the districts of the Czech Republic according to the indicators of de­ve­lop­ment potential

2010 ◽  
Vol 58 (3) ◽  
pp. 29-40 ◽  
Author(s):  
Jaroslav Dufek ◽  
Bohumil Minařík
Keyword(s):  
Czech Republic ◽  
Regional Development ◽  
Original Data ◽  
Web Pages ◽  
The Czech Republic ◽  
Source Data ◽  
The Government ◽  
The Individual ◽  
The Web

The paper deals with the analysis of disparity between the regions of the Czech Republic according to 6 indicators determined for the evaluation of implementation of the project approved by the government ‘Strategy of Regional Development of the Czech Republic for the Years 2007–2013’. The source data relating to the year 2007 were obtained from the web pages of the Czech Statistical Office. Charts were drawn up describing the level of indicators according to the respective regions and according to the whole file of regions; after that, characteristics of the level and variability were established. Since the indicators have different units of measurement and level, the original data were converted to standardized variables; on the basis of this, interregional differences were evaluated using cluster analysis and the regions were divided into homogenous groups. The key result of the work is quantification of the level of the development potential of the individual regions of the Czech Republic through total indexes of regional development and determination of the order of the regions. Charts were also drawn to illustrate the order of the regions.

scholarly journals Incidence of Characteristic Findings during Veterinary Carcass Inspections 2010–2019 in the Czech Republic and the Relation to the Level of Health and Welfare of Individual Classes of Cattle

Animals ◽  
2021 ◽  
Vol 11 (2) ◽  
pp. 537
Author(s):  
Michal Kaluza ◽  
Vladimir Vecerek ◽  
Eva Voslarova ◽  
Zbynek Semerad ◽  
Annamaria Passantino
Keyword(s):  
Czech Republic ◽  
Health Issues ◽  
Pathological Findings ◽  
Pathological Changes ◽  
Great Intensity ◽  
The Czech Republic ◽  
Stunted Growth ◽  
Liver And Pancreas ◽  
Systemic Disorder ◽  
The Individual

Pathological findings in individual classes of cattle were assessed from the viewpoint of their localization and category. The objective of the study was to evaluate whether there are differences in the range and number of findings made between the individual classes of cattle. The results of veterinary inspections on 2,514,666 head of cattle slaughtered in the Czech Republic in the period 2010–2019 were used for the assessment. In terms of localization, the most frequent findings in cows were in the liver and pancreas (46.13%), the urinary tract (40.76%) and the lungs (36.23%). These findings also predominated in heifers and bulls, though they were recorded at lower frequencies (p < 0.01) than in cows. The most frequent pathological changes in heifers and bulls were chronic findings in the lungs (16.09% and 12.27%, respectively). The range of findings in calves differed significantly from other classes of cattle, primarily as the result of respiratory and diarrheal syndrome being the most frequent diseases in calves. Calves were the class of cattle most frequently diagnosed with findings in the lungs (44.89%), as well as other unclassified changes (24.43%) and overall changes (21.55%), which point to a systemic disorder of the organism. The results of this study confirmed the differing states of health in the individual classes of cattle and the differing health issues to which treatment and the prevention of the most frequently occurring infectious and non-infectious diseases must be adapted. Cattle welfare is affected not only by the level of health but also by the herd management and economics. This is confirmed by the range of findings, and the deterioration of living conditions especially in cows, likely because of great intensity of farming, but also in calves which suffered from emaciation or stunted growth.

scholarly journals Assessment of the Readiness and Resilience of Czech Society against Water-Related Crises

Hydrology ◽  
2021 ◽  
Vol 8 (1) ◽  
pp. 14
Author(s):  
Štěpán Kavan ◽  
Šárka Kročová ◽  
Jiří Pokorný
Keyword(s):  
Czech Republic ◽  
Swot Analysis ◽  
Multicriteria Analysis ◽  
Interdisciplinary Approach ◽  
Comparison Method ◽  
Internal Environment ◽  
The Czech Republic ◽  
Triangle Method ◽  
Czech Society ◽  
The Individual

This assessment of societal readiness and resilience to water-related situations in the Czech Republic focuses on an interdisciplinary approach in the Czech Republic for solving this problem. The goal of the article is to evaluate and characterize the preparedness for handling water-related crises. The analysis is carried out via a SWOT analysis, which is a universal analytical method used to understand and interpret strengths and weaknesses and to identify opportunities and threats. For the calculation of the weight factor of the SWOT analysis, an assessment was determined based on the multicriteria analysis. The pair comparison method was used to determine the relative importance of the parameters of the strengths and weaknesses, opportunities and threats. The Fuller Triangle method was chosen for the system used to make the comparisons of the individual criteria. The uniqueness of the study consists of the issue of water management, which is thus reflected from a non-traditional perspective, being a contemporary model—the paradigm of the view on the preparedness of the planning documentation as one of the characteristics of societal resilience for water-related crises. The result of the research is the fact that a positive approach prevails in the researched area from the perspective of preparedness for water-related crises. For the creation of the conditions, the factors arising from the internal environment currently prevail slightly over those arising from the external environment.

A Comparative Analysis of the Power of Selected European Countries. The Economic Determinants

2021 ◽  
Vol 37 (37) ◽  
pp. 22-42
Author(s):  
Alicja Paluch ◽  
Henryk Spustek
Keyword(s):  
Czech Republic ◽  
Comparative Analysis ◽  
European Countries ◽  
Economic Power ◽  
Strongly Correlated ◽  
The Czech Republic ◽  
Independent Variables ◽  
Economic Sphere ◽  
National Power

The ever-increasing need for in-depth analysis and quantification of the national power, in particular ‘hard’ and ‘soft’ power-generating factors as well as difficulties in identifying a comprehensive and effective method for scientific determination of the national power, have given rise to research in the indicated scientific issues within this article. The presented considerations aim to define the assumptions for a descriptive sub-model that would enable a comparison of Poland’s power in the economic sphere (which is a component of the non-military sphere) with the power of selected European countries. The research hypothesis is that, among the variety of descriptive variables in the economic sphere of the national power, there is a subset of mutually independent variables, at the same time strongly correlated with the national power, which make it possible to define assumptions for the sub-model of the national power. The steps of the research procedure were carried out using the method of system analysis (multi-criteria comparative analysis) and statistical analysis. The research activities undertaken have shown that the factors that are strongly correlated with the national power in the economic area of the European countries adopted for the analysis are: dynamics of industrial production, private sector credit flows and economic freedom index. The comparative analysis carried out demonstrates that the greatest increase in the economic power in the analysed period took place in Germany (0.68). Slightly smaller growth was recorded in the Czech Republic (0.62) and Poland (0.60), while the lowest value of increase was in Romania (0.23). The conducted qualitative comparative analysis of the economic power of selected European countries allowed to conclude that the independent variables identified are crucial for the formation of the economic power of the analysed countries. At the same time, a fairly strong position of the Czech Republic and Poland in relation to the economic power of Germany was found. The performed quantification of the economic power of the European countries provides a basis for the correct determination of changes in the power distribution of political units, assessment of the power and resources held by the state.

scholarly journals Range data reported to the requirements of the IAS 12 and impact of the IFRS adoption for tax purposes in the tax collection of the Czech Republic

2013 ◽  
Vol 61 (4) ◽  
pp. 961-966 ◽  
Author(s):  
Simona Jirásková
Keyword(s):  
Czech Republic ◽  
Financial Reporting ◽  
Income Tax ◽  
Range Data ◽  
Tax Collection ◽  
Tax Base ◽  
The Czech Republic ◽  
Accounting Regulation ◽  
The Impact ◽  
The Relationship

An issue of relationship between corporate income tax and accounting is one of the most discussed at present. Until recently the tax base was derived from the accounting profit defined in the Czech accounting law. But from 2004 there are companies which have to use IFRS in bookkeeping and financial reporting and from the perspective of the Czech accounting law they do not care about Czech accounting regulation. On the other hand Czech tax regulation has not accepted this change in the field of European accounting harmonization and still directs to pay tax on the basis of Czech accounting regulation for all entities. Fear of adverse change in tax collection is one of the main reasons why the Czech Tax Administration does not allow to pay income tax under profit or loss patterned on IFRS. The most important goal of this work is to characterize the relationship between accounting profit or loss under IFRS and the tax base of income and to find out the impact of taxation under profit in accordance with IFRS in total tax collection. Basic sample of all analyses consists of 35 accounting entities which mandatorily use IFRS and this sample was also confronted with a list of 106 major payers of income tax published yearly by the Ministry of Finance of the Czech Republic for the needs characterization of the relationship of profit under IFRS and the tax base of income.

scholarly journals Assessment of Impact of Capital Acquisitions on the Economic Situation of Consolidated Entities in the Czech Republic

2019 ◽  
Vol 67 (5) ◽  
pp. 1335-1345
Author(s):  
Jaroslava Rajchlová ◽  
Anna Fedorová ◽  
Kristina Somerlíková ◽  
Libor Grega
Keyword(s):  
Czech Republic ◽  
Synergistic Effects ◽  
Business Environment ◽  
Fundamental Aspect ◽  
Consolidated Financial Statements ◽  
The Czech Republic ◽  
Individual Assessment ◽  
Research Level ◽  
The Individual ◽  
Parent Companies

Business acquisition constitutes a fundamental aspect of business environment formation. Our research has focused on assessment of impact of capital acquisition on the economic condition of the company. Therefore, the second research level has been initiated, focusing on the individual assessment of the single companies to identify allocation of synergy between consolidated units and parent companies in the Czech Republic. For our research, taking into consideration availability of data and subsequent explanatory value of the results, we will consider synergistic effect as presented in the Ansoff’s concept. Consolidated financial statements of totally 719 groups of accounting entities – business concerns in the Czech Republic has been studied in the research. A composite indicator, as the modern tool for comparison and evaluation of development of entities, has been selected to compare individual economic indicators of parent companies and group of their companies. We believe that developed arguments allow us to formulate conclusion that capital acquisitions, resulting in the years 2008–2013 in the obligation to compile consolidated financial statement, have brought positive financial synergistic effects in majority of cases, and we can rank them among successful business activities.

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.

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