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 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 Impact of Lump Sum Expense Rates on Public Revenue

2015 ◽  
Vol 63 (3) ◽  
pp. 1023-1030
Author(s):  
Jana Tepperová ◽  
Jan Pavel ◽  
Lenka Láchová
Keyword(s):  
Czech Republic ◽  
Income Tax ◽  
Personal Income ◽  
Special Role ◽  
Personal Income Tax ◽  
Tax System ◽  
The Czech Republic ◽  
The Public ◽  
Lump Sum ◽  
Public Revenue

Lump sum expense has special role within the Czech tax system. As the percentages of the lump sum expense used in the Czech Republic are high compared to other EU countries, they are often criticized as distortive and government searches for ways to limit their use. On the other side, the long-standing role of the lump sum expense in the Czech tax system hinders its decrease. Based on the data from the personal income tax returns of self-employed we analyze the use of the lump sum expense in the Czech Republic over the years 2004 to 2012. Using the same data and controlling for other variables, we estimate the impact of the lump sum expenses’ rates on public revenue (personal income tax, social security and health insurance revenue). According to the results, the higher number of taxpayers using the lump sum expense does not influence the public revenue, but there is negative effect of the average portion of lump sum expense to taxable income on the public revenue.

scholarly journals Analysis of the perceived condition of forests in the Czech Republic

2013 ◽  
Vol 59 (No. 12) ◽  
pp. 514-519 ◽  
Author(s):  
M. Riedl ◽  
L. Šišák
Keyword(s):  
Czech Republic ◽  
Public Perception ◽  
Forest Policy ◽  
Successful Implementation ◽  
The Czech Republic ◽  
The Real ◽  
The Public ◽  
Forestry Sector ◽  
Realistic Perception ◽  
Opinion Polls

A realistic perception of the condition of forests, and the attributes of the forestry sector, by the public constitutes one of the basic prerequisites for successful implementation of forest policy in any country. Although data objectively demonstrate that the condition of Czech forests has improved, opinion polls show a gap between the public perception of the condition of Czech forests and the real status of these forests. The reasons for the discrepancy between reality and the perception of the public, and between the results of different surveys, are analysed. The most significant differences were found in perceptions of damage and threats to forests. The effectiveness of communication about forest policy is discussed, and some ways to create more effective communication are examined.

An Input Adjustment Method for Challenging Privatization: A Case from Michigan Prison Health Services

2016 ◽  
Vol 42 (2) ◽  
pp. 85-98
Author(s):  
Roland Zullo
Keyword(s):  
Best Practice ◽  
Full Time ◽  
Managed Competition ◽  
Physical And Mental Health ◽  
Full Time Equivalent ◽  
The Public ◽  
Prison Health ◽  
Good Government ◽  
Personnel Practice ◽  
Price Differences

I investigate the feasibility of completely privatizing prison physical and mental health service. The study is based on bid documents from Michigan’s 2012 exploration of privatized health care, along with historical documents. Five lessons are reported: (1) Price differences are largely attributable to staffing strategies, with private agents using fewer full-time equivalent (FTE) and less-qualified staff; (2) privatization ushers in personnel practice that is less structured for long-term employee retention; (3) managed competition is impractical due to qualified provider scarcity and desirability of client-patient continuity; (4) tension between best practice medicine and the profit motive is unresolvable, which necessitates diligent monitoring; and (5) privatization ideology is a powerful force that is external to the public interest but one that can be challenged by “good government” coalitions.

scholarly journals Increase in hepatitis A cases in the Czech Republic in 2008 - preliminary report

2008 ◽  
Vol 13 (40) ◽  
Author(s):  
K Fabianova ◽  
J Cástková ◽  
C Beneš ◽  
J Kyncl ◽  
B Kriz
Keyword(s):  
Public Health ◽  
Czech Republic ◽  
Viral Hepatitis ◽  
Preliminary Report ◽  
Hepatitis A ◽  
Health Protection ◽  
The Czech Republic ◽  
The Public ◽  
Viral Hepatitis A ◽  
Public Health Protection

The public health protection authorities in the Czech Republic report a rise in cases of viral hepatitis A (HAV) since the end of May 2008. In total, as many as 602 HAV cases have been reported in 2008 until the end of calendar week 39 (28 September).

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 Consequences of the Public Contract Law for Purchase of Scientific Appliances in the Czech Republic

2015 ◽  
Vol 63 (2) ◽  
pp. 675-681
Author(s):  
Martin Vyklický
Keyword(s):  
Czech Republic ◽  
Contract Law ◽  
Public Funds ◽  
The Czech Republic ◽  
The Public ◽  
Flow Of Funds ◽  
Science And Research ◽  
Research Equipment ◽  
Public Contract

This article essentially covers in more detail the consequences of the present wording of the Public Contract Law for purchase of scientific appliances in the Czech Republic. The beginning of the article deals with increasing public expenses in research; then, the problem is defined concerning unsuitable wording of certain provisions of the Public Contract Law; while subsequently, the solution for the problem is searched together with the final comments. Investing of public funds into science and research is probably the most efficient in a long-term horizon. However, the flow of funds for acquisition of scientific and research equipment should be supported by appropriate legislation with such wording and form not to prevent purchases of that equipment. Availability of public funds for something which in fact cannot be, due to wrongly set legislation, acquired by a contracting authority is the problem which must be eliminated through timely implementation of the above proposed changes in the Public Contract Law.

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 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.

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