scholarly journals The Impact of the CCCTB Introduction on the Distribution of the Group Tax Bases Across the EU: The Study for the Czech Republic

2015 ◽  
Vol 24 (6) ◽  
pp. 621-637 ◽  
Author(s):  
Danuše Nerudová ◽  
Veronika Solilová
Keyword(s):  
Czech Republic ◽  
The Czech Republic ◽  
The Impact ◽  
The Eu ◽  
Tax Bases

scholarly journals Post-communist countries of the EU and the euro: Dynamic linkages between exchange rates

2017 ◽  
Vol 67 (4) ◽  
pp. 511-538 ◽  
Author(s):  
Nikolaos Stoupos ◽  
Apostolos Kiohos
Keyword(s):  
Czech Republic ◽  
Exchange Rates ◽  
Euro Area ◽  
Sovereign Debt ◽  
Debt Crisis ◽  
Monetary Integration ◽  
The Czech Republic ◽  
The Impact ◽  
The Eu ◽  
Dynamic Linkages

The sovereign debt crisis of 2010 in the euro area significantly decelerated the monetary integration of the EU. The main purpose of this paper is to explore whether five post-communist member states of the EU are mature enough to adopt the euro. We used nominal exchange rates in the error correction model with asymmetric power ARCH (ECM-APARCH). Our results highlight that EU membership positively increased the impact of the euro on the currency of each of these countries in the short-run. In contrast, the long-term effect of the euro on each currency is negative for the Czech Republic, Hungary, and Croatia. Wholly different results were obtained for Poland and Romania. The APARCH model showed that the negative responses of the euro had a greater or neutral effect on the conditional variance of each currency instead of the positive responses. The debt crisis of the euro area had no impact on the dynamic linkages between the currencies. Our research concludes that Croatia, the Czech Republic, and Hungary are not ready to join the euro area in the near future. On the other hand, the currencies of Poland and Romania are already aligned with the fluctuations of the euro.

scholarly journals Interest Limitation Rule Under ATAD: Case of the Czech Republic

2021 ◽  
Vol 12 (2) ◽  
pp. 121-134
Author(s):  
Aneta Pivoňková ◽  
Jana Tepperová
Keyword(s):  
Czech Republic ◽  
Tax Avoidance ◽  
Safe Haven ◽  
The Czech Republic ◽  
Common Rule ◽  
Borrowing Costs ◽  
Eu Countries ◽  
The Impact ◽  
The Eu

Abstract The anti-tax avoidance directive (ATAD) implemented in the EU countries in 2019 has brought, among other things, a common rule for tax-deductibility of exceeding borrowing costs of corporate taxpayers – the interest limitation rule. For interest limitation, the Czech Republic had so far used the so-called safe haven thin capitalisation rule. With the implementation of ATAD, companies need to test not only the thin capitalisation rule but also the new interest limitation rule according to ATAD. This paper aims to review the impact of the new interest limitation rule on the 200 largest Czech companies by their 2017 revenue as recorded in the Albertina database. Results covering the new rules, i.e. following the ATAD implementation, are being compared to the situation before the implementation. Most of the analysed companies seem unaffected by the new interest limitation rule. The analysis also showed that most of the analysed companies do not imply exceeding borrowing costs, either before or following the ATAD implementation.

scholarly journals Rola dużych gospodarstw rolnych we wzroście produktywności pracy rolnictwa polskiego na tle sytuacji w innych wybranych krajach Unii Europejskiej

2018 ◽  
Vol 105 (1) ◽  
pp. 32-46 ◽  
Author(s):  
Wojciech Józwiak ◽  
Zofia Mirkowska ◽  
Wojciech Ziętara
Keyword(s):  
Czech Republic ◽  
Labor Productivity ◽  
Productivity Growth ◽  
The Czech Republic ◽  
Group 2 ◽  
Large Farms ◽  
The Impact ◽  
The Eu ◽  
Group 1

The study focuses on the analysis of labor productivity in Polish agriculture in 2005 and 2016 in comparison to selected EU-15 countries (group 1) and some countries that joined the EU after 2004. In group 1, Austria, Belgium, Denmark, the Netherlands and Germany are included, while in group 2 - the Czech Republic, Slovakia, Lithuania, Latvia and Hungary. The analysis particularly considers the role of large farms, the size of which was contractually agreed at 30 ha of UAA. The aim of the study was to determine the impact of large farms on the level of labor productivity in total farms and to determine the possibility of reducing the differences between labor productivity in Polish large farms in relation to analogous farms in EU-15 countries, and determining whether changes occurring in Poland differ from those occurring in large farms in other post-socialist countries. In both groups of countries there was a decrease in the number of farms and an increase in labor productivity in agriculture in general and in surveyed classes in large farms. In the countries of group 2. the rate of labor productivity growth was higher than in group 1. However, it slightly reduced the differences. Labor productivity in agriculture in the countries of Group 1 was significantly higher than in Group 2. The increase in the number and share of large farms in the structure of farms was positively correlated with labor productivity in agriculture.

Dopady společné zemědělské politiky EU na české zemědělce v období 2014–2020

2021 ◽  
Author(s):  
Eliška Stromská ◽  
Dominika Tóthová ◽  
Katarína Melichová
Keyword(s):  
Czech Republic ◽  
Agricultural Policy ◽  
Common Agricultural Policy ◽  
Financial Stability ◽  
Agricultural Sector ◽  
The Czech Republic ◽  
The Common ◽  
Political Economic ◽  
The Impact ◽  
The Eu

The implementation of the Common Agricultural Policy of the EU in the Czech Republic brought many changes in the functioning and financing of agriculture in the Czech Republic with political, economic, and social impacts and many challenges and threats for Czech farmers. Since the Czech Republic acceded to the EU, the Common Agricultural Policy has been reformed several times. The aim of the article is to evaluate the impact of the Common Agricultural Policy on Czech farmers in 2014–2020. The evaluation is based on a qualitative survey among selected farmers in the Moravian-Silesian and Olomouc regions. The research results show that enterprises positively evaluate financial stability and the overall protection of the agricultural sector. Support for the diversification of agriculture and support for the investment was also highlighted. On the contrary, the administrative burden, great emphasis on cross compliance rules, differences in the payments in EU countries, reducing the competitiveness of Czech agriculture and unfavourable conditions for livestock farmers were assessed negatively.

The Europeanization of social movements in the Czech Republic: The EU and local women’s groups

2010 ◽  
Vol 43 (2) ◽  
pp. 209-219 ◽  
Author(s):  
Ondřej Císař ◽  
Kateřina Vráblíková
Keyword(s):  
Czech Republic ◽  
The Political ◽  
Political Opportunity Structure ◽  
Women's Groups ◽  
Political Opportunity ◽  
The Czech Republic ◽  
Women’S Groups ◽  
Accession Process ◽  
The Impact ◽  
The Eu

The goal of this paper is to analyse the impact the EU has had on Czech women’s groups since the1990s. Drawing on both Europeanization and social movement theories, the first section defines the theoretical framework of the paper. The second section is focused on the impact of changes in the funding of women’s groups which, since the end of the1990s, have relied more than before on European funding. The third section analyses the shift in the political context and the domestic political opportunity structure in the Czech Republic that has occurred in connection with the accession process. The fourth section analyzes transnational cooperation for which new opportunities have appeared with the EU’s eastward expansion. The paper concludes by summarizing its main findings.

scholarly journals Clustering Analysis of Energy Consumption in the Countries of the Visegrad Group

Energies ◽  
2021 ◽  
Vol 14 (18) ◽  
pp. 5612
Author(s):  
Michał Gostkowski ◽  
Tomasz Rokicki ◽  
Luiza Ochnio ◽  
Grzegorz Koszela ◽  
Kamil Wojtczuk ◽  
...  
Keyword(s):  
Cluster Analysis ◽  
Czech Republic ◽  
Energy Consumption ◽  
Energy Absorption ◽  
Economic Transformation ◽  
The Other ◽  
The Czech Republic ◽  
The Impact ◽  
Visegrad Group ◽  
The Eu

The main purpose of this paper is to assess energy consumption with a breakdown into main sectors of the countries that belong to the Visegrad Group. The specific objectives aim to determine changes in energy absorption, its productivity, structure by sectors and to show the similarities of the Visegrad Group countries to the other EU states in terms of the sectoral energy absorption structure. All members of the Visegrad group, i.e., Poland, Hungary, Slovakia and the Czech Republic, were purposefully selected for the study as of 31 December 2018. The research period covered the years 1990–2018. The sources of gathered information were the literature on the subject and OECD data. The following methods were used for the analysis and presentation of materials: explanations, tabular and graphical depictions, descriptive statistics, dynamics indicators, and cluster analysis performed with the following methods: k-means, hierarchical agglomerative clusters and DIvisive ANAlysis (DIANA). There is a limited number of previous studies on the relationship between the national level of economic development and energy consumption in different sectors of industry. Additionally, there are no such analytical projects concerning EU states. The article fills the research gap in this area. It was established that the dynamics of productivity growth over the nine years (2010–2018) was similar in the countries of the Visegrad group and on average for the EU. This means that the members of the Visegrad group did not actually improve their energy efficiency as compared to the EU average. The reason may be the increasingly faster implementation of modern technologies in developed economies of Western Europe as compared to the developing countries, which include the members of the Visegrad group. The conversion of the economy had a very large impact on changing the structure of energy absorption by sector. Industry and agriculture lost their importance. On the other hand, the transport and service sectors benefited. As a result of the cluster analysis, all EU (European Union) states were divided into four groups. Poland, the Czech Republic, and Hungary found themselves in one group, along with most Western European countries. This may mean that the economies of these states have become unified with highly developed economic systems. Slovakia found itself in the group of states with a greater importance of industry. The study complements the contribution to the theory. From a practical point of view, it shows the impact of economic transformation on changes in energy consumption in individual sectors, which may be a model of transition in this area.

scholarly journals Retail food prices in the Czech Republic – the influence of selected factors

2013 ◽  
Vol 61 (2) ◽  
pp. 481-492
Author(s):  
Luboš Smutka ◽  
Michal Steininger ◽  
Mansoor Maitah ◽  
Eva Rosochatecká ◽  
Anna Belova ◽  
...  
Keyword(s):  
Czech Republic ◽  
Food Products ◽  
Food Prices ◽  
Food Price ◽  
European Market ◽  
The Czech Republic ◽  
Price Development ◽  
Food Market ◽  
The Impact ◽  
The Eu

During the last decade (2000–2010), we have witnessed an unprecedented rise in food prices, especially from the world and European market viewpoint. The article aims to analyze the development of prices in the food market in the Czech Republic and to identify the influence of global and European prices development on domestic food price development and price development of selected food products. The article focuses primarily on the sensitivity of Czech food price development and especially on sensitivity of the selected commodity aggregations price development on the global and European market price growth. Furthermore, it is analyzed the impact of changes in value added tax rate from 10% to 14% on food prices in general and then on the prices of selected food products in retails network. The results of the analysis are following. The Czech food market reacts sensitively to changes in food prices on the global market as well as on the EU market but the EU price development is determining for the CR. In terms of price response to change in the VAT rate, it appears that the growth rate is not absorbed on the production side but it is largely transferred to consumer prices. The selected food sample also showed high responsiveness in the development of prices to changes in the EU market prices but there are certain variations given by specifics of the Czech market.

scholarly journals Assessing Habitat Vulnerability and Loss of Naturalness: Applying the GLOBIO3 Model in the Czech Republic

2021 ◽  
Vol 13 (10) ◽  
pp. 5355
Author(s):  
Vilém Pechanec ◽  
Ondřej Cudlín ◽  
Miloš Zapletal ◽  
Jan Purkyt ◽  
Lenka Štěrbová ◽  
...  
Keyword(s):  
Land Use ◽  
Czech Republic ◽  
Habitat Quality ◽  
Species Abundance ◽  
Biodiversity Loss ◽  
Infrastructure Development ◽  
Natural Habitats ◽  
The Czech Republic ◽  
New Equation ◽  
The Impact

Global and regional biodiversity loss is caused by several drivers including urban development, land use intensification, overexploitation of natural resources, environmental pollution, and climate change. The main aim of our study was to adapt the GLOBIO3 model to the conditions of the Czech Republic (CR) to assess loss of naturalness and biodiversity vulnerability at the habitat level on a detailed scale across the entire CR. An additional aim was to assess the main drivers affecting the biodiversity of habitat types. The GLOBIO3 model was adapted to CZ-GLOBIO by adapting global to local scales and using habitat quality and naturalness data instead of species occurrence data. The total mean species abundance (MSA) index of habitat quality, calculated from the spatial overlay of the four MSA indicators by our new equation, reached the value 0.62. The total value of MSA for natural and near-natural habitats was found to be affected mainly by infrastructure development and fragmentation. Simultaneously, intensity of land use change and atmospheric nitrogen deposition contributed primarily to the low total value of MSA for distant natural habitats. The CZ-GLOBIO model can be an important tool in political decision making to reduce the impact of the main drivers on habitat biodiversity in the CR.

scholarly journals The Impact of Climate Change on the Sugar Content of Grapes and the Sustainability of their Production in the Czech Republic

2020 ◽  
Vol 13 (1) ◽  
pp. 222
Author(s):  
Miroslava Navrátilová ◽  
Markéta Beranová ◽  
Lucie Severová ◽  
Karel Šrédl ◽  
Roman Svoboda ◽  
...  
Keyword(s):  
Climate Change ◽  
Czech Republic ◽  
Sugar Content ◽  
Growing Season ◽  
Vegetation Period ◽  
The Czech Republic ◽  
Impact Of Climate Change ◽  
Secondary Sources ◽  
The Impact ◽  
Growing Region

The aim of the presented article is to evaluate the impact of climate change on the sugar content of grapes in the Czech Republic during the period 2000–2019 through selected indicators on the basis of available secondary sources. Attention is focused on the developments in both the main wine-growing regions of Moravia and Bohemia. In the field of viticulture and wine-growing, the sugar content of grapes, as a basic parameter for the classification of wines, plays an important role. In the Czech Republic, the average sugar content of grapes has had a constantly growing trend. This trend is evident both in the wine-growing region of Bohemia and in the wine-growing region of Moravia. The impact of climate change, especially the gradual increase of average temperatures in the growing season, cannot be overlooked. It greatly affects, among other things, the sugar content of grapes. Calculations according to the Huglin Index and the Winkler Index were used to determine the relationship between climate and sugar content. These indexes summarize the course of temperatures during the entire vegetation period into a single numerical value. The results show that both indexes describe the effect of air temperature on sugar content in both wine regions of the Czech Republic in a statistically significant way. The Huglin Index shows a higher correlation rate. The Winkler Index proved to be less suitable for both areas. Alternatively, the Winkler Index calculated for a shorter growing season was tested, which showed a higher degree of correlation with sugar content, approaching the significance of the Huglin Index.

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