scholarly journals Financing of a Non-governmental Non-profit Organization from the State Budget

2020 ◽  
Vol 20 (4) ◽  
pp. 53-63
Author(s):  
Nikol Nevečeřalová
Keyword(s):  
Czech Republic ◽  
Income Tax ◽  
The State ◽  
Tax Law ◽  
State Budget ◽  
The Czech Republic ◽  
Non Profit ◽  
Public Benefit ◽  
National Budget ◽  
Private And Public

This contribution deals with the non-profit sector, where the author primarily mentions the differences between private and public non-profit organizations. The author will focus mainly on issues related with the funding of a non-governmental non-profit organization including their possible participation in the national budget of the Czech Republic. The author will also deal with the position of a non-governmental non-profit organization as a subject of law, which in the theory of financial law and specifically in the subsector of tax law “occupies” the position of a public benefit taxpayer [Law on income tax, Section 17a]. The main aim of the contribution is to use graphs and data to define which resources a non-governmental non-profit organization uses for its existence. In the last part of the article, the author using methods of comparison and deduction use states specific example of a non-governmental non-profit organization and its participation in the budget of the Czech Republic.

scholarly journals Evidence on Relative Tax Burden of Taxpayers with Income from Employment in the Czech Republic

Equilibrium ◽  
2010 ◽  
Vol 5 (2) ◽  
pp. 209-220 ◽  
Author(s):  
Karel Brychta
Keyword(s):  
Czech Republic ◽  
Income Tax ◽  
Income Taxes ◽  
The State ◽  
Time Interval ◽  
Tax Burden ◽  
The Czech Republic ◽  
Flat Rate ◽  
Income Groups ◽  
Health Insurance Premiums

This paper presents the results of a comparative analysis of relative tax burden of taxpayers (natural persons) with income from employment in the Czech Republic from 1993 to 2009. Single, childless taxpayers with tax residency in the Czech Republic were chosen to represent this category of taxpayers. The amount of the tax burden was conceived as the sum of natural person income tax and the social and health insurance premiums paid by the taxpayer (employee), constituting in its nature and character a tax equivalent. The amount of these legally imposed payments was set with respect to the state valid and effective as of December 31st of the relevant year, in case of the year 2009 with respect to the state as of June 30th. The results of the performed analysis prove gradual decrease in relative tax burden in the period of 1993–2009 for taxpayers of all income groups. However, the decrease cannot be characterized as uniform. The most marked decrease was identified with taxpayers in the upper income groups. The most significant change in the relative tax burden took effect in association with changes introduced in the Act on Income Taxes as of January 1st, 2008 when the progressive income tax of natural persons was replaced with a flat-rate tax and when changes were introduced to the concept of the partial income tax base calculations applicable to natural persons. The main contribution of this paper can be seen in the fact that the comparison encompasses the time interval covering the entire effective life of the Act on Income Taxes. It is also important that in view of the specified solution conditions, the relative tax burden values presented in the graphs can be understood as maximum values of the tax burden of taxpayers having income from employment.

Zdanění digitální ekonomiky

2021 ◽  
pp. 63-76
Author(s):  
Tereza Homa
Keyword(s):  
Czech Republic ◽  
The State ◽  
Legislative Process ◽  
State Budget ◽  
The Czech Republic ◽  
The Future ◽  
State Expenditures

In order for the state to fulfil its functions, it needs to approach the balance of funds correctly. It is mainly view in the state budget. The goal of the state should be primarily a surplus budget, but at least revenues should cover the expenditures part. The state’s revenues come mainly from taxes. In crises, where state expenditures are set unsustainably in the future, it is more than ever the question of imposing new taxes. Even before the Covid-19 pandemic, a new Digital Tax was in the legislative process. It has been already introduced in other countries, especially in Europe. This chapter aims to analyse the introduction of the Digital Tax in the Czech Republic and its problematic aspects.

scholarly journals Expenses connected with disposing of animals with bovine spongiform encephalopathy in selected rendering plant in the Czech Republic

2009 ◽  
Vol 57 (3) ◽  
pp. 133-140
Author(s):  
Richard Pospíšil
Keyword(s):  
Czech Republic ◽  
Bovine Spongiform Encephalopathy ◽  
Disease Incidence ◽  
The State ◽  
Spongiform Encephalopathy ◽  
State Budget ◽  
The Czech Republic ◽  
First Case ◽  
Additional Costs ◽  
The Cost

The first case of bovine spongiform encephalopathy (BSE) in the Czech Republic appeared in 2001 and since that a total of 28 infected cows have been detected. Two outbreaks of BSE in 2007 and no di­sea­sed animal in 2008 confirms that, in the Czech Republic, the disease incidence has a decreasing trend, which is in an agreement with the situation in other EU countries. According to the Veterinary Act No. 166/1999, farmers with BSE disease are indemnified from the state budget. The state, therefore, significantly contributes to the prevention and mitigation of BSE and ensures epidemiologic health in our country. Between the outbreak in 2001 and 2008, a total of 1 311 473 cows were exa­mi­ned and, based on the finding of 28 BSE-positive animals, 4 022 cows were subsequently slaughtered. BSE examination, killing and decontamination costs amounted to 18.9 million CZK, compensation costs for killed animals reached almost 163.9 million CZK and compensation for unaccomplished production accounted for over 13.6 million CZK. Together with other additional costs, the total financial compensations paid out during the period of BSE presence were almost 198 million CZK. A se­pa­ra­te budget is proportioned to subsequent safe disposing of carcasses in rendering plants. The rendering plant “Asanace, spol. s r. o., Zichlinek“ was appointed by the State Veterinary Administration to perform the disposal of carcasses. Since the beginning of 2003 to 2008, 22 cases of BSE were reported and 3 572 cows were killed and destroyed there, what represents 2 221 tons of material . The cost of processing of 1 kg of waste material ranged from 3.50 CZK to 6.50 CZK, total costs reached 9.315 thousand CZK. The final product – meat and bone meal – was incinerated in a cement factories at a cost of 1 CZK per 1 kg between years 2003–2006, now it is free of charge. This study does not include costs of disposal of Specific Risk Material, because it is covered by slaughter houses, that are the source of this material.

scholarly journals Frequent Discounts and Loss of VAT for the State Budget of the Czech Republic: Scenario Estimations for Milk

2021 ◽  
Vol 13 (11) ◽  
pp. 6229
Author(s):  
Mikhail Krivko ◽  
Lukáš Moravec ◽  
Gabriela Kukalová ◽  
Luboš Smutka ◽  
Daniela Šálková
Keyword(s):  
Czech Republic ◽  
The State ◽  
State Budget ◽  
The Czech Republic ◽  
Price Discounts ◽  
Expert Opinions ◽  
Negative Effect ◽  
Retail Prices ◽  
Set Up ◽  
The Impact

Frequent price discounts have become one of the features of retail chains in the Czech Republic. Discounts are most often provided for products popular with customers. One of the products that is subject to frequent discounts is milk. Several expert opinions estimate that up to 50% of milk is sold with frequent price discounts. Price pressure on farmers and food producers owing to frequent price promotions is supported by the purchasing power of retailers and, in extreme cases, leads to sub-cost purchasing prices. These facts set up the framework to assess the impact of frequent price discounts on policymaking, including tax administration. One of the effects of selling goods at discounts is lower VAT collection from shops, and thus lower revenue to the state budget. This paper attempts to estimate one of the potential impacts of frequent price discounts, namely the loss of VAT for the state budget due to low retail prices of milk. Theoretical estimation of the effect of frequent price discounts on VAT can help to assess policy that touches on mark-ups in specific markets, such as food. The estimation is based on data obtained from Czech Statistical Office, FADN, and Orbis databases and employs Monte Carlo simulation to capture the stochastic element of retail markups. Sub-cost prices of producers of milk have a more significant negative effect on VAT revenue than prices of other supply chain participants. The theoretical effect on VAT revenue is estimated to be in the range from a negative effect of 14.9 billion CZK to a positive effect of 7.4 billion CZK. Values of zero VAT effect points (mark-ups of producers, dairies, and retailers) are shown, as well as the critical value of price elasticity of demand (−0.1715), at which the effect of frequent price discounts on VAT revenue is zero.

scholarly journals The Proposal of the Changes in the Taxation of Income of the Non-profit Organizations

2014 ◽  
Vol 62 (2) ◽  
pp. 389-396 ◽  
Author(s):  
Milena Otavová
Keyword(s):  
Czech Republic ◽  
Income Tax ◽  
The European Union ◽  
The Czech Republic ◽  
Non Profit ◽  
Main Emphasis ◽  
Non Profit Organizations ◽  
Tax Benefits ◽  
Speculative Behavior ◽  
The Individual

The paper is focused on the issue of the taxation of incomes of the non-governmental non-profit organizations, especially the civic associations in the conditions of the Czech Republic and in the selected countries of the European Union (Austria, Slovakia, Germany). The main emphasis is put on the comparison of the corporate income tax of the studied countries. Particularly the tax benefits that are provided to the non-profit organizations in the individual countries are compared here. This paper points to the current situation in the Czech Republic, where there is no clear legislation that would regulate the activities by the studied organizations. Changes in the taxation of the incomes of non-profit organizations are designed to eliminate absences with regard to the simplicity and clarity of the individual provisions, and also to prevent misuse of the benefits and to the speculative behavior of tax entities.

scholarly journals TAX PREFERENCES IN THE CZECH AND POLISH PERSONAL INCOME TAXES

2017 ◽  
Vol 30 (3) ◽  
pp. 89-105
Author(s):  
Marcin Burzec
Keyword(s):  
Czech Republic ◽  
Housing Policy ◽  
Income Tax ◽  
Family Policy ◽  
Pension System ◽  
Income Taxes ◽  
Tax Law ◽  
The Czech Republic ◽  
Common Problems ◽  
The Comparative Study

Article presents tax preferences in Czech Republic and Poland in the comparative aproach. The aim of the comparative study is to show how particular problems can be tackled by different countries by different measures. Both in Poland and the Czech Republic it is possible to identify common problems in the area of the tax law. One of such problems is an appropriate shape of tax preferences within the income tax contruction. The aim of the present article is to demonstrate how Poland and the Czech Republic, by shaping tax preferences within the construction of the income tax, tackle the problem of the taxpayer’s ability to pay. Further, it is shown how the two countries, by means of tax instruments, supplement their policy in areas as important as pro-family policy, supporting subjects implementing public tasks, the pension system, policy on people with disabilities, and housing policy.

Current Situation of the Efficiency of the National Budget Allocation in Vietnam

2019 ◽  
Vol 35 (3) ◽  
Author(s):  
Nguyen Trong Vinh ◽  
Nguyen Cam Nhung
Keyword(s):  
Budget Allocation ◽  
Current Situation ◽  
Econometric Models ◽  
The State ◽  
Policy Implications ◽  
State Budget ◽  
National Budget ◽  
Near Future ◽  
Positive Results

This research evaluates the efficiency of the state budget allocation in Vietnam in the period 2007-2016 by using econometric models of OLS, FEM, REM and FGLS. The estimated results from the model, together with the evaluation of the state budget allocation show that the budget allocation has achieved positive results, but the efficiency of budget allocation is still not high. Following this, the article gives some policy implications for Vietnam to effectively allocate the state budget in the near future.

TAX FOR THE SELF-EMPLOYED: PROS AND CONS

2020 ◽  
Author(s):  
S.S. Hasanova ◽  
R.R. Hatueva ◽  
A.L. Arsaev
Keyword(s):  
Income Tax ◽  
The State ◽  
The Self ◽  
State Budget ◽  
Self Employment ◽  
Time Work ◽  
Part Time ◽  
Pros And Cons ◽  
Crisis Conditions ◽  
Part Time Work

This article discusses the pros and cons of applying professional income tax. Professional income tax is not mandatory, but an alternative way to pay 2 taxes on self-employment or part-time work. The introduction of this tax can mediate an increase in revenues to the state budget, which is of particular importance for the country in post-crisis conditions.

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