scholarly journals IMMOVABLE PROPERTY TAX IN THE CZECH REPUBLIC AS AN INSTRUMENT OF FISCAL DECENTRALIZATION

2016 ◽  
Vol 22 (6) ◽  
pp. 767-782 ◽  
Author(s):  
Jana JANOUŠKOVÁ ◽  
Šárka SOBOTOVIČOVÁ
Keyword(s):  
Czech Republic ◽  
Statistical Data ◽  
Fiscal Decentralization ◽  
Property Tax ◽  
The Other ◽  
Primary Research ◽  
The Czech Republic ◽  
Local Coefficient ◽  
Tax Revenues ◽  
Local Coefficients

The issue of fiscal decentralization is connected with efforts to build a space for own decision-making in municipalities when raising funds. In the framework of fiscal decentralization, municipalities in the Czech Republic have an opportunity to influence immovable property tax revenues. The aim of the research is to find out the municipalities’ attitude towards the possibility of increasing immovable property tax revenues through a coefficient and how this option is used by municipalities. In the article, there is a description of the immovable property tax development in the Czech Republic on the basis of time series. The research relies on the evaluation of secondary statistical data and on the results of primary research focused on the application of the local coefficient. Municipalities have the option to edit tax components and the amount of tax reflects then the specificities and needs of the community. However, almost 92% of municipalities still postpone the introduction of a local coefficient. The motivation for the introduction of local coefficients was an increase in municipalities’ revenues generally or the need to fund specific projects. On the other hand the empirical research showed that some form of compensation is introduced in 46% of the municipalities.

scholarly journals The Role of Fiscal Decentralization in Municipal Budgets: Case of the Czech Republic

2021 ◽  
Vol 12 (1) ◽  
pp. 61-76
Author(s):  
Břetislav Andrlík ◽  
Martina Halamová ◽  
Lucie Formanová
Keyword(s):  
Czech Republic ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
Property Tax ◽  
Economic Situation ◽  
The Czech Republic ◽  
Local Coefficient ◽  
Current Economic Situation ◽  
To Come

Abstract Immovable property tax is one of the key elements of fiscal decentralization in the Czech Republic. It is the only tax that is directed to municipal budgets in the full amount. It is also the only tax the total receipts of which can be influenced by municipalities by means of corrective features. Although the significance of immovable property tax in the process of fiscal decentralization is undeniable, its role in municipal budgets is much discussed. The goal of the article is to evaluate the role of immovable property tax in budgets of Czech municipalities through its impact on the resulting balance of financial management of a particular municipality. The role of immovable property tax is assessed against its importance for the municipal budget. The data concerning financial management of municipalities, the amount of receipts of immovable property tax and the possibilities of utilization of the local coefficient in the year 2019 are analyzed in detail. The results identified by the analysis are compared with the situation in 2012 and it may be stated that although the role of immovable property tax in municipal budgets has decreased if compared with the year 2012, it still represents a significant income of Czech municipalities. At the same time, the current economic situation suggests that the importance of immovable property tax will increase in the years to come.

scholarly journals Utilization of a Local Coefficient for Immovable Property Tax in the Czech Republic

2020 ◽  
Vol 68 (6) ◽  
pp. 973-986
Author(s):  
Lucie Formanová ◽  
Martina Halamová ◽  
Břetislav Andrlík
Keyword(s):  
Czech Republic ◽  
Questionnaire Survey ◽  
Local Governments ◽  
Property Tax ◽  
Sufficient Information ◽  
Negative Consequences ◽  
The Czech Republic ◽  
Local Coefficient ◽  
Tax Revenues ◽  
Research Survey

The paper deals with the issue of using a local coefficient as a tool to increase tax revenues of local government budgets in the Czech Republic. The local coefficient is defined as a corrective element increasing up to five times the immovable property tax that is 100% public budgets of local governments (municipalities) since 2009. As part of the paper, our own questionnaire survey was conducted across municipalities in the Czech Republic with the aim of identifying positive and negative consequences of application or non-application of this tax instrument at the level of local governments. Results of the research clearly demonstrate the use of the local coefficient, despite its potential high budget revenue is not high at all. In 2020, only 10.43% municipalities from all over the Czech Republic applied it. A research survey conducted among municipalities focused on obtaining information on the reasons for the low use of the local coefficient. To this end, two research questions were formulated “Do municipalities have sufficient information on local coefficient issues?” and “May the introduction of a local coefficient result in a loss in the communal elections?” The questionnaire survey showed that 91% municipalities know about their possibility to apply a local coefficient, but do not use it. Moreover, it was found that if the local coefficient is introduced at the right time or handling additional tax revenues of the municipality is transparent, its introduction does not affect the election result of the political party that declared it by a generally valid decree.

Municipal charges on communal waste: do they compete with the immovable property tax?

2019 ◽  
Vol 24 (2) ◽  
pp. 148-165 ◽  
Author(s):  
Michal Radvan
Keyword(s):  
Czech Republic ◽  
Property Tax ◽  
The Czech Republic ◽  
Content Type ◽  
Local Coefficient ◽  
Administrative Costs ◽  
State Tax ◽  
The Cost ◽  
The Given ◽  
The Ideal

Purpose The purpose of this paper is to give a recommendation to the municipalities what local tax/taxes sensu largo (a waste charge or an immovable property tax increased by a local coefficient) are to be collected to achieve expected and necessary incomes and limit the administrative costs. Design/methodology/approach To reach the aim, it was necessary to analyze the number of municipalities increasing the property tax by the local coefficient and abolishing the charge on communal waste to save money for the waste charges administration. The evidence of municipalities applying the local coefficient was used as a basis for the research. To get the information on charges on communal waste collected in these municipalities with the local coefficient within the past at least five taxable periods, the information from Monitor was used. If there was any such a significant change, then it was necessary to use the bylaws and to do thorough analysis of the reasons. Findings The hypothesis that a high number of municipalities in the Czech Republic are replacing the charge on communal waste with the local coefficient applicable for the immovable property tax was rejected. In the opinion of the author, the ideal approach is to have just one local tax – immovable property tax. This tax is administered by the state tax office and the revenue should cover the cost of waste management. Adopting only the property tax increased by the local coefficient, it is necessary to explain the benefits to the taxpayers, that is, locals and voters. Originality/value The research on the given topic was never done in the Czech Republic, as there is no evidence of local charges collected in individual municipalities.

scholarly journals Revenues of Municipalities as a Tool of Local Self-Government Development (Comparative Study)

2020 ◽  
Vol 10 (4) ◽  
pp. 101
Author(s):  
Viera Papcunová ◽  
Jarmila Hudáková ◽  
Michaela Štubňová ◽  
Marta Urbaníková
Keyword(s):  
Czech Republic ◽  
Fiscal Decentralization ◽  
Slovak Republic ◽  
The State ◽  
Dual Model ◽  
The Czech Republic ◽  
Tax Revenues ◽  
Time Period ◽  
Local Budget

A municipality’s budget is a tool that significantly affects the long-term economic potential of the area. In addition, it is an important tool for the management of the municipality, in relation to the effective provision of public services for inhabitants. To ensure them, it uses the revenues that the local self-government receives from various sources. The aim of the paper is to characterize and to compare the mechanism of creating revenues of the local self-government in the Slovak and Czech Republic and, at the same time, to analyze the relationships between individual groups of local revenues in the time period 2009–2018. We analyzed the basic groups of municipal revenues: total revenues, current revenues, and capital revenues. For the analysis, we used selected mathematical–statistical methods (trend lines, correlation coefficient). Although both countries were part of one country, both have a dual model of public administration and have undergone fiscal decentralization; the structure and sources of local self-government revenues are different. However, a common attribute is the dependence of local self-government on state revenues. Tax revenues are the most important part of current budget revenues. Despite fiscal decentralization, local budget revenues are dependent on the state. In the Slovak Republic, share taxes from the state represent 74% of the total tax revenues of municipalities, and in the Czech Republic, 85% of the total tax revenues of municipalities.

scholarly journals Current Implementation of the Circular Economy in Enterprises in the Czech Republic

2021 ◽  
Vol 21 (2) ◽  
pp. 189-210
Author(s):  
Otakar Ungerman ◽  
Jaroslava Dědková
Keyword(s):  
Czech Republic ◽  
Circular Economy ◽  
Iso 14001 ◽  
Primary Research ◽  
The Czech Republic ◽  
Scientific Databases ◽  
Active Approach ◽  
Current Implementation ◽  
Depth Interview ◽  
The Subject

Abstract The subject of this paper is the contemporary use of the circular economy in business practice. The topicality of this theme was the reason for resolving the main objectives, which were to determine how enterprises in the Czech Republic are currently involved in the circular economy. The authors focused on empirical research, the methodological framework of which contains three interrelated parts. The basis was secondary research from scientific databases, which was followed up by the primary research. The objects of the primary research were based on three research questions, which were focused on the use of standardised environmental activities, the identification of tools of the circular economy and determining their importance. The research was evaluated using the methods of content analysis, descriptive and inductive statistics. The research showed that 71 % of enterprises present themselves as taking an active approach to the environment beyond the scope of the statutory obligations. Enterprises then make most use of regulatory tools such as the ISO 14001 standard or Ecodesign. An in-depth interview was used to identify sixteen tools of the circular economy as they are perceived by enterprises. When assessing importance, the highest rated tool was reducing energy consumption in production, waste from production, the consumption of materials, emissions and minimization of waste. Statistically significant differences were also identified with these tools. The research showed that the circular economy is most used in automotive industry enterprise.

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 Spiders of the Vine Plants in Southern Moravia

2015 ◽  
Vol 63 (5) ◽  
pp. 1471-1476
Author(s):  
Lucie Havlová ◽  
Vladimír Hula ◽  
Jana Niedobová
Keyword(s):  
Czech Republic ◽  
Soil Management ◽  
Common Species ◽  
Red List ◽  
The Other ◽  
Important Species ◽  
The Czech Republic ◽  
Spider Species ◽  
Southern Moravia ◽  
Different Parts

Araneofauna of vineyards is relatively known in Central Europe but we have a lack of knowledge about araneofauna which occur directly on the vine plants. Our investigation was focused on spiders which live on vine plants, especially on the vine plants trunks. We investigated spiders in six vineyards in southern Moravia (Šatov, Mikulov, Popice, Morkůvky, Nosislav and Blučina). Vineyards were under different soil management, traps were placed on different parts of particular locality (terraced and plain) and all localities were under integrated pest management. We employed two types of cardboard traps for spider collecting during whole vegetation season. Altogether, we collected 21 spider species which belong to seven families. The most important species was Marpissa nivoyi (Lucas, 1836), which is mentioned in the Red List as vulnerable (VU) and Sibianor tantulus (Simon, 1868) which had unknown distribution in the Czech Republic. The other very interesting result is that the most common species is myrmecomorph Synageles venator (Lucas, 1836), which is scarcely recorded in such huge numbers as we documented in our study.

Protistátní trestné činy v moderních kodifikacích

2021 ◽  
Author(s):  
David Kolumber
Keyword(s):  
Czech Republic ◽  
Soviet Union ◽  
Point Of View ◽  
The Other ◽  
The Czech Republic ◽  
Other Hand ◽  
Legal Concepts ◽  
Atlantic Area ◽  
Current Arrangement

The contribution “Anti-state Crimes in Modern Codifications” deals with the topic of anti-state crimes during centuries. Firstly, legal concepts in the pre-state period are mentioned. Then the attention is paid on the evolution of this institute in the Euro-Atlantic area. From this point of view, there are mentioned mainly regulations from England (1351), France (1810), Germany (1871) and Soviet Union (1958) which could be remarked as the most important for the development of other countries. On the other hand, it also reminds the development of codifications in Czechoslovakia, the Czech Republic and Slovakia, which were affected by the Austro-Hungarian legislations as well as German and Soviet approaches. The Czech current arrangement generally does not depart from the other European samples, but it cannot be omitted that in the Czech Republic it is distinguished the penal concept of the high treason (Landesverrat, vlastizrada) from the constitutional concept (Hochverrat, velezrada) which is dedicated to the presidential anti-state activities. The contribution also indicates that the concept of anti-state crimes in countries has not been unified and it has been varying according to various experiences and attitudes.

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 Cascade Use of Wood in the Czech Republic

Forests ◽  
2020 ◽  
Vol 11 (6) ◽  
pp. 681
Author(s):  
Róbert Babuka ◽  
Andrea Sujová ◽  
Václav Kupčák
Keyword(s):  
Czech Republic ◽  
Input Data ◽  
Statistical Data ◽  
Added Value ◽  
Specific Situation ◽  
The Czech Republic ◽  
Wood Volume ◽  
Primary Processing ◽  
Wood Processing ◽  
Input Method

Research Highlights: One of the priorities of the European Commission is to build up an effective circular economy based on recycling and multiple use of materials. Wood biomass is a renewable raw material and can be used several times in a cascading sequence. Each country has a unique situation regarding the availability and utilization of wood sources. Background and Objectives: The objective of this study was to analyze wood flow in the Czech Republic using the cascading principle of biomass use. The specific situation in the Czech Republic lies in a lack of valid and reliable input data from official statistics. Therefore, the reverse input method was applied. Materials and Methods: Input data analyses of roundwood sources and foreign trade were based on official statistical data. The calculation of raw wood volume consumption in primary processing was performed based on the data after our own correction and recalculation. It was then possible to build up a basic model of multi-stage cascade wood use. The input volume of roundwood was divided among all types of primary processing production using conversion factors. Results: Cascading use of wood (CUW) showed the level of efficiency of the resource. Official statistical input data and the reversed input data regarding raw wood volume entering wood processing revealed differences at a level of 27%. The overall CUW in the Czech Republic indicates a high rate of wood use in primary processing with low added value and in generating energy. Conclusions: The reverse input method reveals the real situation of wood consumption irrespective of the level of official statistical data. It is suitable to apply in an environment of incomplete or incorrect input data. CUW in Czechia showed an opportunity for increasing the efficiency of wood utilization. The structure of wood use needs to be optimized towards creating greater added value.

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