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 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 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 State of the Future Index for the Czech Republic / Index Stavu Budoucnosti Pro Českou Republiku

2014 ◽  
Vol 22 (3) ◽  
Author(s):  
Petr Kladivo ◽  
Pavel Nováček ◽  
Jan Macháček ◽  
Jiří Teichmann
Keyword(s):  
Czech Republic ◽  
The State ◽  
The Czech Republic ◽  
The Future

Risk Management for Cultural Organizations.The Example of Agricultural Museums in the Czech Republic

2019 ◽  
Vol 3 (2) ◽  
pp. 111-122
Author(s):  
Michal Plaček ◽  
Milan Půček ◽  
František Ochrana ◽  
Milan Křápek ◽  
Ondřej H. Matyáš
Keyword(s):  
Risk Management ◽  
Czech Republic ◽  
Risk Model ◽  
Technical Support ◽  
High Quality ◽  
The Czech Republic ◽  
Managerial Practice ◽  
The Future

This paper deals with the analysis of risks which threaten the future sustainability and operations of agricultural museums in the Czech Republic. In the section on methodology, an applicable risk model has been proposed regarding the condition of museums in the Czech Republic. Using this model, the directors of agricultural museums can assess the most significant risks which may jeopardize the sustainability of museum operations over a three-year period. The greatest risks, according to museum directors, are a lack money for investment, the inability to retain high-quality staff, and issues with technical support for exhibitions. Assessing the importance of risk is positively associated with previous experiences of a particular type of risk, whereas the association of the importance of risk with previous managerial practice is rather inconclusive.

Fearing the future? Young people envisioning their working lives in the Czech Republic, Norway and Tunisia

2013 ◽  
Vol 16 (7) ◽  
pp. 916-931 ◽  
Author(s):  
Gry Heggli ◽  
Haldis Haukanes ◽  
Marit Tjomsland
Keyword(s):  
Czech Republic ◽  
Young People ◽  
The Czech Republic ◽  
Working Lives ◽  
The Future

Lexikální strategie ve výuce němčiny jako druhého cizího jazyka po angličtině

2019 ◽  
pp. 51-74
Author(s):  
Barbora Kousalová
Keyword(s):  
Czech Republic ◽  
Foreign Language ◽  
Learning Strategies ◽  
State Of The Art ◽  
Vocabulary Learning ◽  
Foreign Language Teaching ◽  
The State ◽  
The Czech Republic ◽  
Teaching Context ◽  
Vocabulary Learning Strategies

This paper describes the state of the art in the field of learning strategies with an emphasis on the foreign language teaching context. The contribution presents research from both the Czech Republic and abroad concerning the topic of vocabulary learning strategies in German as a second foreign language (L3) after English (L2).

Description of the State of Public Buildings Property Management in the Czech Republic

2014 ◽  
Vol 584-586 ◽  
pp. 2462-2465
Author(s):  
Viktor Mican ◽  
Jan Česelský
Keyword(s):  
Czech Republic ◽  
Technical Condition ◽  
The State ◽  
Technical Equipment ◽  
Property Management ◽  
Public Buildings ◽  
The Czech Republic ◽  
Technical Management ◽  
Property Owner

Securing a good technical condition of the building and the technical equipment is an essential part of the management of each property owner. The buildings form a background for the purpose of building use and indirectly significantly influence the smooth running of the entire operation. Therefore, it is very important for each owner that this background works seamlessly and it is not discussed too often.Within the technical management, the technical condition of the property of the customer is completely organized. The professional approach and modern technical facilities increase the life of the building and thereby inflate the value of assets and level of benefit from it.Property and its environment make a reputation of its owner. Well technically managed property increases convenience for users and is a good sign for those who visit it.

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