The Relationship between Road Tax Rate Reduction  Depending on Vehicle Age and Emission Parameters  of Taxed Vehicle Categories in the Czech Republic

The economic value of volunteering is an increasingly important part of volunteering management. It has become part of public policies. Some requests for proposals (RFP) enable nonprofits to include the value of volunteer time in compulsory co-financing. These RFP include the European Economic Area (EEA) Grants and Norway Grants. This article addresses the relationship in the value of volunteering, also called in-kind volunteering contributions. The research includes two case studies of finances from EEA and Norway Grants in the Czech Republic: the Czech NGO Programme, responsible for allocating grants between 2009 and 2014, and the Active Citizens Fund, responsible for allocating grants between 2014 and 2021. They share elements through the EEA and Norway Grants rules. However, they use different types of specialist replacement wages. The article summarizes the arguments for including in-kind volunteering contributions. It presents the possible values of these contributions in the selected cases, including the relationship between the type of volunteering and the number of hours necessary to achieve these values. The article defines the theoretical basis for calculating the value of in-kind volunteer contributions and illustrates this with real examples of allocations from EEA and Norway Grants.

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Regional Branding: Customer’s Experience with the Certified Products

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis ◽

10.11118/actaun201866061549 ◽

2018 ◽

Vol 66 (6) ◽

pp. 1549-1556 ◽

Cited By ~ 1

Author(s):

Klára Margarisová ◽

Lucie Vokáčová ◽

Kateřina Kuralová ◽

Tomáš Hlavsa

Keyword(s):

Czech Republic ◽

Questionnaire Survey ◽

The Czech Republic ◽

Agricultural Produce ◽

Regional Brand ◽

The Given ◽

The Relationship

This article focuses on the experience of Czech customers with the purchase of products labelled by the Association of Regional Brands and Bohemian Paradise Association. The aim of this paper is to evaluate selected indicators associated with purchasing certified regional products. The studied characteristics focus on the knowledge and perception of several chosen microregional brands and on the purchase of a certified product itself. The article presents the results of research conducted through a questionnaire survey, whose 1390 respondents are residents as well as visitors of eight different micro‑regions in the Czech Republic. Awareness of regional brands within the sample surveyed is around 46 %. The relationship between awareness of regional brand and respondents’ age, education and status towards the region has been identified. The perception of consumers considered, a brand is most often associated with tangible products, namely food and agricultural produce. Consumers view brands chiefly as a guarantee of production in the given region and a certain tradition. Most often, the respondents take notice of brands on the packaging of a particular certified product.

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Controversial approach to wolf management in the Czech Republic

Agricultural Economics (Zemědělská ekonomika) ◽

10.17221/377/2020-agricecon ◽

2021 ◽

Vol 67 (No. 1) ◽

pp. 1-10

Author(s):

Jana Lososová ◽

Jindřiška Kouřilová ◽

Nikola Soukupová

Keyword(s):

Czech Republic ◽

Population Density ◽

Preventive Measures ◽

Management Programme ◽

Wolf Population ◽

Public Funds ◽

The Czech Republic ◽

Wolf Management ◽

Key Issues ◽

The Relationship

Expansion of the wolf in the Czech Republic results in an increasing conflict between nature conservationists and other landscape users. In March 2020, the Ministry of the Environment of the Czech Republic issued the "Wolf Management Programme". The document provoked negative reactions from organisations of farmers, breeders, and hunters. The article deals with the key issues triggered by the conflict and the attitudes of actors involved. We want to clarify to what extent the solutions designed by individual parties help to mitigate the conflict and how the financial demands related to this issue have been evolving. The problem may seem marginal in the Czech Republic, but the wolf population density in some regions may already be close to its bearable maximum. Key problems are the identification of specific target numbers of wolves, the absence of zoning as a future option, and clear rules for dealing with direct encounters of wolves with humans. The benefit of wolf management is primarily the sum of preventive measures it aims to address, but the relationship with other main actors and the area of education and promotion is debatable as it represents a further increase in the absorption of public funds without guarantees of effectiveness.

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Szara strefa a redystrybucja PKB - implikacje, uwarunkowania

Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace ◽

10.33119/kkessip.2016.2.5 ◽

2016 ◽

pp. 77-90

Author(s):

Andrzej Buszko

Keyword(s):

Czech Republic ◽

Public Expenditure ◽

Shadow Economy ◽

Pearson Correlation ◽

Small Samples ◽

The Czech Republic ◽

Macroeconomic Effects ◽

The Relationship

The main objective of this paper is to establish the relationship between the size of the shadow economy and the level of redistribution of GDP. Pearson correlation coeffcient was used for small samples The hypothesis that the level of public expenditure is strongly stochastically positively correlated with the level of the shadow economy has been confidently verified. The study included Poland, Hungary, the Czech Republic, Slovakia and Bulgaria between 1995-20014. The article describes the categories of the shadow economy and the conditions of its creation in the context of the macroeconomic effects of redistribution of GDP.

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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

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis ◽

10.11118/actaun201361040961 ◽

2013 ◽

Vol 61 (4) ◽

pp. 961-966 ◽

Cited By ~ 2

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

Zeitschrift für Wirtschaftspolitik ◽

10.1515/zfwp-2007-0303 ◽

2007 ◽

Vol 56 (3) ◽

Cited By ~ 1

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.

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Financial depth and economic growth - the case of Hungary, the Czech Republic and Poland

Acta Oeconomica ◽

10.1556/aoecon.54.2004.3.2 ◽

2004 ◽

Vol 54 (3) ◽

pp. 297-321

Author(s):

Katalin Mérő

Keyword(s):

Economic Growth ◽

Czech Republic ◽

Financial Intermediation ◽

Bank Loans ◽

Eastern European ◽

Financial Deepening ◽

The Czech Republic ◽

Catching Up ◽

European Economies ◽

The Relationship

The article focuses on the relationship between economic growth and financial intermediation, with special focus on the process of catching up in three Central and Eastern European economies: Hungary, the Czech Republic and Poland (CEC-3). The depth of financial intermediation and economic growth exhibit a close, direct relationship with each other. According to recent studies the relationship is causal and the level of financial development is a good indicator of future economic growth. Examining the relationship between the two factors is especially important for these Central and Eastern European economies, where the level of financial intermediation is very low compared to that of developed countries. The lack of financial deepening is even more pronounced taking into consideration that there is a significant catching-up process in every other areas of the economy. The initial proposition here is that in order to these countries catching up, their economic growth must necessarily be accompanied by a marked financial deepening, without which long-term economic growth is impossible. It is absolutely necessary that in the future the role of bank loans in these economies increases significantly and that a period characterised by a lending boom follows. The lending boom should occur in CEC-3 is not an unequivocal sign of imprudent lending or a supply-side expansion of bank loans - on the contrary, it should be viewed as complementary to the economic development at the given economic stage.

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