scholarly journals International Exchange of Information in the Field of Direct Taxation

2021 ◽  
Vol 15 ◽  
pp. 107-115
Author(s):  
Karel Brychta ◽  
Pavel Svirák
Keyword(s):  
Czech Republic ◽  
Information Exchange ◽  
International Exchange ◽  
Budget Deficits ◽  
Double Taxation ◽  
Mutual Cooperation ◽  
The Czech Republic ◽  
Direct Taxation ◽  
Exchange Of Information ◽  
The Given

In connection with continually widening public budget deficits and related attempts of States to remove (or at least to eliminate) unfair tax practices, issues regarding the exchange of information, which is necessary for the proper performance of provisions of conventions for the avoidance of double taxation and/or national laws, have become topical. The purpose of this paper which includes starting points for subsequent analyses is to describe and assess the existing situation in the area of enshrinement of the concept of exchange of information in current conventions for avoidance of double taxation concluded by the Czech Republic according to the state valid on 1 January 2013. Having regard to this objective defined, the authors ignore other aspects such as the existence of memoranda of mutual cooperation concerning the exchange of information, existence of tax information exchange agreements concluded by the Czech Republic and Euroepan Union law in the given area and their contents. They briefly refer to these and other aspects in the chapter called “Discussion” where they point to other research possibilities in this area.

scholarly journals Tax Information Exchange Influence on Czech Based Companies’ Behavior in Relation to Tax Havens

2017 ◽  
Vol 65 (2) ◽  
pp. 721-726 ◽  
Author(s):  
Jan Rohan ◽  
Lukáš Moravec
Keyword(s):  
Czech Republic ◽  
Information Exchange ◽  
Double Taxation ◽  
Difference In Differences ◽  
Tax Havens ◽  
The Czech Republic ◽  
Exchange Of Information ◽  
Tax Haven ◽  
The Difference ◽  
Tax Information Exchange

In recent years, borders between countries have been opened gradually thanks to globalization, which is reflected in minimal barriers to the movement of persons and capital. This situation could be potentially abused by taxpayers willing to shift the capital to preferential tax jurisdictions. Due to facts aforementioned, several instruments for tax administrators have been introduced. Bilateral and multilateral instruments are concluded with particular countries for the purpose of obtaining information about foreign residents staying abroad but also to avoid double taxation or double non‑taxation. In recent years there has been an increased number of companies in the Czech Republic whose owners come from preferential tax jurisdiction from 12,676 up to 13,167. This paper is focused on the Czech taxpayers’ reaction on concluding agreements concerning exchange of information in tax matters with preferential tax jurisdictions, the so‑called “Tax havens”. The Difference‑in‑Differences Method was carried out to predict the taxpayers’ behavior. The model shows that the agreements work well as a preventive tool. If the Czech Republic concludes the agreement with the tax haven, the taxpayers lose their anonymity. This results in their relocation into tax havens that are not covered by the agreement in order to keep their anonymity.

The Development of the Communication Skills of Individuals Living in Homes for People with Disabilities

2012 ◽  
Vol 2 (2) ◽  
pp. 56-70
Author(s):  
Petr Kopečný
Keyword(s):  
Czech Republic ◽  
Case Studies ◽  
Social Services ◽  
Communication Skills ◽  
Speech Therapy ◽  
People With Disabilities ◽  
Educational Support ◽  
The Czech Republic ◽  
The Subject ◽  
The Given

This paper concentrates on the area of special educational support provided to individuals living in homes for people with disabilities in the Czech Republic and presents partial research results illustrating the state of the provision of speech therapy to users of social services facilities falling under the jurisdiction of the Ministry of Labour and Social Affairs. The subject of the research is an analysis of support for the development of the communication skills of pupils living in social services facilities. The partial results of the research outline the approaches employed by the managerial staff of the given facilities in implementing special educational procedures, describe forms of speech therapy provision in homes for people with disabilities, and compare the attitudes of teachers and social services staff to the development of communication with the importance attributed to it by speech therapists and demonstrated by the case studies performed.

scholarly journals Regional Branding: Customer’s Experience with the Certified Products

2018 ◽  
Vol 66 (6) ◽  
pp. 1549-1556 ◽  
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.

scholarly journals Social Exclusion and Inclusion in the Czech Republic and in South Africa: Comparison and Facts

2019 ◽  
Vol 10 (5) ◽  
pp. 37-46
Author(s):  
Klára Brožovičová
Keyword(s):  
South Africa ◽  
Czech Republic ◽  
Social Exclusion ◽  
Minority Group ◽  
Racial Groups ◽  
The Czech Republic ◽  
The Social ◽  
History Of ◽  
Totalitarian Regimes ◽  
The Given

Abstract The article’s aim is to compare the opposite processes of social exclusion and inclusion in South Africa and in the Czech Republic, in the past and at the present time. Even though these societies differ culturally and geographically, the comparison of some important factors, which are causing the exclusion of some people groups, might be interesting. In both cases we will closely follow the social, ethnic and racial groups, which are mostly excluded in the given environment. In South Africa it concerns Black and Coloured Africans, and in the Czech Republic the Roma ethnic minority group, the only ethnic group which is to a high extent excluded. In the history of these two countries we can find a similar historic aspect, both of them had experienced totalitarian regimes. Today, with the benefit of more twenty years, we can see the changes, which both these countries have undergone, and observe as well how these changes influenced the processes of inclusion and exclusion of the given social, racial and ethnic groups.

Situation of brownfields in selected regions in the Czech Republic

2021 ◽  
Author(s):  
Jaroslav Škrabal ◽  
Petra Chmielová
Keyword(s):  
Czech Republic ◽  
Point Of View ◽  
National Database ◽  
Agricultural Activities ◽  
The South ◽  
The Czech Republic ◽  
Industrial Activities ◽  
The Given ◽  
Geographical Point

The aim of the article is to make a comparison of brownfields in the South Moravian, Olomouc, Zlín and Moravian-Silesian regions based on the spatial standpoint. Data on brownfields were obtained through the National Database of Brownfields, which is managed by the CzechInvest agency. Information about these abandoned buildings and grounds were dated on 31st March 2021. The finding of the contribution is the fact that the most abandoned buildings and areas are mainly in Moravian-Silesian and South Moravian Region. Most of brownfields are after industrial activities, civic amenities and agricultural activities. In the given article, the analysis of brownfields according to individual indicators was performed on the basis of spatial and geographical point of view. It was found that most of the examined abandoned buildings and areas are located mainly in cities, which were followed by municipalities. Furthermore, it was proved that the size of brownfields from 54% is in area up to 1 (ha). The following indicator was the distance of abandoned buildings and areas from the centre of the cadastral area. Based on the results, it was found that 45% of the analysed brownfields are located 1-3 km from the centre of the cadastral area.

Interfunctional Coordination at Hi-Tech Firms

2012 ◽  
Vol 23 (1) ◽  
pp. 70-76 ◽  
Author(s):  
Lucie Kanovska ◽  
Eva Tomaskova
Keyword(s):  
Czech Republic ◽  
Market Orientation ◽  
Business Performance ◽  
Positive Impact ◽  
External Environment ◽  
New Method ◽  
Mutual Cooperation ◽  
The Czech Republic ◽  
The Impact ◽  
A Company

The paper is focused on the determination of new knowledge about interfunctional coordination. Interfunctional coordination was defined at the beginning of 90s. It is the coordination of all company activities leading to the increase of business performance. Interfunctional coordination is connected with market orientation. It is one of necessary principle of market orientation. It is not possible to use market orientation without interfunctional coordination. Market orientation is based on marketing conception. The first detailed studies were offered by Kohli and Jaworski (1990) and Narver and Slater (1990). Market orientation is described as a method helping to contribute better managing of a company by many researchers. A lot of papers on this topic were publicized during the last two decades. The earliest papers involved the first definitions of market orientation; offered methods for its measuring; and investigated the impact of market orientation on business performance. The last attitudes towards market orientation agree that market orientation enables managers to focus on external and internal elements and activities, which influence the activity of a company leading to its performance increase (Tomaskova, 2009). At present, we have a lot of methods used for the measuring of market orientation. Using a proper method depends on the branch or economic system. The perception of the implementation of market orientation is changing during the period, as well. However, the main principle is still the same – market orientation has a positive impact on business performance. Nowadays, a lot of authors deal with the implementation of market orientation. Because of this reason, we have prepared research “Research on implementation on market orientation in Hi-Tech Firms” (GA 402/07/1493). The goal of the research was to detect barriers of the implementation of market orientation. We divided the barriers of the implementation into three parts according to managers’ influence in an internal, branch and external environment. State, economy and technologies are named as the main elements of external environment. The main barriers connected with the elements of branch environment are quality and quantity of branch stakeholders. Barriers of internal environment involve the barriers connected with the top management and its personality, skills, knowledge and experiences, all employees of a company and interfunctional coordination. The paper deals with the interfunctional coordination at hi-tech firms. The objective of the paper is to define barriers connected with interfunctional coordination and to detect the perception and importance of interfunctional coordination at hi-tech firms. The theoretical knowledge is noticed in some research studies. The data was acquired by means of a questionnaire. New Method measured market orientation in a company. The questionnaire New Method with 7-point Likert scale constituted by Tomaskova (2005) was used for the research. The complete database was analysed by using standard statistical methods (correlation analysis, Spearman correlation coefficient, chi-square) as well as other sophisticated techniques (Cronbach alpha). The main results of the research show that the level of market orientation at the hi-tech firms in the Czech Republic is high and confirm how important is gaining information and using this information inside the company for market orientation. The main results of the research confirm that interfunctional coordination is the base of market orientation. Hi-tech firms in the Czech Republic perceive interfunctional coordination as very necessary presumption for their future development and prosperity. The highest rate for this part received the following statements confirming positive company attitude for innovation, preference for teamwork and mutual cooperation in firms and also effort to be flexible. On the other hand, the lowest average rate had the statement describing relations between superiors and subordinates and their strictness and formalness.DOI: http://dx.doi.org/10.5755/j01.ee.23.1.1224

scholarly journals The agricultural sector has the most efficient management of state receivables in the Czech Republic

2018 ◽  
Vol 64 (No. 2) ◽  
pp. 61-73
Author(s):  
Zeman Karel ◽  
Hron Jan
Keyword(s):  
Czech Republic ◽  
Experimental Model ◽  
Agricultural Sector ◽  
Collection Management ◽  
The Czech Republic ◽  
Efficient Management ◽  
Collection Management System ◽  
Level Of Knowledge ◽  
Debt Collection ◽  
The Given

The article’s objective, which is to identify the causes of the very poor level of management of the administration of these state assets, to present the possibilities of a long-tested experimental model at the Land Fund of the Czech Republic, and to draw attention to this model’s potential in its possible implementation in administration of the entire management complex of these state assets in the Czech Republic. The authors first dealt with the theoretical aspects of the given issue, and then prepared an analysis of the original debt collection management “system”. This is logically followed by an analysis of the experimental model’s efficiency, rounded off with its conclusions. The final chapter contains the results of the research aimed at the current level of knowledge of the examined issue in compressed form, further the outcomes of the research concerned with original unsystematic debt collection management, also results of the implementation of the experimental model, and the assessment of the significance belonging to the results of implementing the experimental model for the entire national economy of the Czech Republic.

scholarly journals The Survival and Growth Rates of Woody Vegetation in the Man-Made Radějov Biocorridor During the Period of 1993 - 2012

2014 ◽  
Vol 6 (2) ◽  
pp. 88-117
Author(s):  
Boleslav Jelínek ◽  
Luboš Úradníček
Keyword(s):  
Czech Republic ◽  
Growth Rates ◽  
Woody Plants ◽  
Growth And Development ◽  
Agricultural Land ◽  
Woody Vegetation ◽  
The Czech Republic ◽  
Survival And Growth ◽  
The Given ◽  
Trees And Shrubs

AbstractThe first biocorridors were established in the territory of the Czech Republic in the 1990s. One of them, planted on a former agricultural land, was the Radějov biocorridor. This paper deals with the growth and development of trees and shrubs on three permanent research plots in 1993 - 2012. Repeated inventories of trees as well as monitoring of their biometrical parameters were carried out in both tree and shrub layers. The number of trees decreases with the increasing level of stand canopy. Moreover, mean heights, diameters and crown projection areas of selected woody plants were compared. Under the given conditions, the growth of these woody plants can be positively evaluated.

scholarly journals Success of elite adolescent female runners in adulthood

2019 ◽  
Vol 13 (1) ◽  
pp. 6-16
Author(s):  
Petr Bahenský
Keyword(s):  
Czech Republic ◽  
Lower Limit ◽  
Adult Female ◽  
Training Load ◽  
Adolescent Female ◽  
The Czech Republic ◽  
Performance Capacity ◽  
Early Specialization ◽  
Performance Development ◽  
The Given

Every talented sportsperson should be developed by an optimal training load applied in order to achieve her limit performance capacity by training adequate to the given age, with no early specialization. This opinion has been confirmed by our study. Through an analysis of the performance capacity of the best female runners of the Czech Republic in youth categories and in adulthood, we examined the link between the performance capacity of female runners in adolescence and that in adulthood. Elite adolescent female runners achieved a considerably lower limit performance capacity in comparison with elite adult female runners. This is probably caused by accelerated performance development. Moreover, the former achieve the top performance level earlier than usual. While the age of the top performance capacity in the best adult female runners is 26.0±3.8 years for 800m, 25.0±3.1 years for 1,500m and 26.0±3.1 years for 3,000m, elite of U20 female runners reach their top performance capacity at the age of  21.1±3.1 for 800m, 21.0±3,4 for 1,500m and 22,0±3,5 for 3,000m, of U18 females at the age of 19.1±2.7 for 800m, 19.3±3.5 for 1,500m and 20.7±4.1 for 3,000m, and in case of U16 at 16.6±2.8 years for 800m, 18.0±4.2 years for 1,500m and 17.4±3.5 years for 3,000m. Only a small percentage of elite adolescent female runners is able to improve their performance in adulthood. The top performance capacity in the adolescent age does not vouch for the top performance capacity in adulthood nor is it a guarantee for an individual limit performance capacity.

scholarly journals International project Communicating town

2005 ◽  
Vol 53 (3) ◽  
pp. 17-24
Author(s):  
Miroslav Foret ◽  
V. Foretová
Keyword(s):  
Czech Republic ◽  
The Other ◽  
International Project ◽  
The Czech Republic ◽  
Silent Majority ◽  
The Public ◽  
The Press ◽  
The Given ◽  
Opinion Polls

The main objectives of the project Communicating Town is to assist in an improvement of mutual relationships and communication between the council and the public. The use of opinion polls provide an opportunity for the silent majority of citizens to voice their views. The standardised interviews make it possible to get the respondents involved in communication activities. Each questionnaire had two parts; the first sought opinions on questions asked by the council in the given town and the other part was common to all the towns involved and allowed us to compare and make general conclusions. The results were presented in the press. During 1995–2000 nearly fifty towns in the Czech Republic and Slovakia participated in the project Communicating Town. The ten years of study within the framework of the project have demonstrated that this project can provide valuable contributions to many aspects of council and town policies. With each year, further towns have shown an interest in involvement in the project. The results from Brno, Loštice and Zlín, i.e., towns where opinion surveys were repeated at intervals of between one and four years, indicate that the relationships between citizens and the council have improved.

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