scholarly journals Tax Inspection – Unlawful Interference

2018 ◽  
Vol 3 (2) ◽  
pp. 90-98
Author(s):  
Damian Czudek
Keyword(s):  
Czech Republic ◽  
Tax Administration ◽  
Correct Identification ◽  
The Czech Republic ◽  
Unlawful Interference ◽  
Scope Of Application

This article focuses on the issue of options, respectively the scope of application of the tax authorities’ discretion in the use of available instruments to ensure the objective of tax administration, i.e. the correct identification and determination of the tax and its payment. The article is based on a case study of the decision of the Supreme Administrative Court of the Czech Republic.

scholarly journals Economic and Political Consequences of the Compulsory Voting in Public Parliamentary Elections: Czech Case Study

Economies ◽  
2021 ◽  
Vol 9 (2) ◽  
pp. 63
Author(s):  
Ondrej Kuba ◽  
Jan Stejskal
Keyword(s):  
Czech Republic ◽  
The Czech Republic ◽  
Parliamentary Elections ◽  
Political Consequences ◽  
Compulsory Voting ◽  
Average Monthly Income ◽  
Logistic Regressions ◽  
Research Show

Scholars who study compulsory voting realize their research in countries where compulsory voting already exists. On the contrary, there are not many studies that deal with ex ante analyses of the economic and political consequences of voter behavior caused by a new element in public elections—compulsory voting. Therefore, the aim of this paper is to find out what voters’ reactions will cause when compulsory voting is introduced in the Czech Republic. This paper has the ambition to contribute to the understanding of the economic and political context of sanctions for non-voters. The analysis of non-voters’ willingness to change their behavior due to the fine and the determination of the amount of this fine in the Czech Republic are the practical benefits of this study. In this way, we determine the “abstention price” of a vote. The input data of the analysis are data obtained by a questionnaire survey conducted in the Czech Republic in 2020; the target group is 807 respondents. The basic statistical operations, and binary and multinomial logistic regressions were employed in this study. The results of the research show that compulsory voting has only a minimal effect on the turnout. The introduction of compulsory voting changes the characteristics of the typical voter. Voters with lower political interest and political knowledge will take part in the elections more often. The fine that non-voters would be willing to pay is approx. 6% of their average monthly income.

A Comparative Analysis of the Power of Selected European Countries. The Economic Determinants

2021 ◽  
Vol 37 (37) ◽  
pp. 22-42
Author(s):  
Alicja Paluch ◽  
Henryk Spustek
Keyword(s):  
Czech Republic ◽  
Comparative Analysis ◽  
European Countries ◽  
Economic Power ◽  
Strongly Correlated ◽  
The Czech Republic ◽  
Independent Variables ◽  
Economic Sphere ◽  
National Power

The ever-increasing need for in-depth analysis and quantification of the national power, in particular ‘hard’ and ‘soft’ power-generating factors as well as difficulties in identifying a comprehensive and effective method for scientific determination of the national power, have given rise to research in the indicated scientific issues within this article. The presented considerations aim to define the assumptions for a descriptive sub-model that would enable a comparison of Poland’s power in the economic sphere (which is a component of the non-military sphere) with the power of selected European countries. The research hypothesis is that, among the variety of descriptive variables in the economic sphere of the national power, there is a subset of mutually independent variables, at the same time strongly correlated with the national power, which make it possible to define assumptions for the sub-model of the national power. The steps of the research procedure were carried out using the method of system analysis (multi-criteria comparative analysis) and statistical analysis. The research activities undertaken have shown that the factors that are strongly correlated with the national power in the economic area of the European countries adopted for the analysis are: dynamics of industrial production, private sector credit flows and economic freedom index. The comparative analysis carried out demonstrates that the greatest increase in the economic power in the analysed period took place in Germany (0.68). Slightly smaller growth was recorded in the Czech Republic (0.62) and Poland (0.60), while the lowest value of increase was in Romania (0.23). The conducted qualitative comparative analysis of the economic power of selected European countries allowed to conclude that the independent variables identified are crucial for the formation of the economic power of the analysed countries. At the same time, a fairly strong position of the Czech Republic and Poland in relation to the economic power of Germany was found. The performed quantification of the economic power of the European countries provides a basis for the correct determination of changes in the power distribution of political units, assessment of the power and resources held by the state.

Public leadership and strategies of Czech municipalities during the COVID-19 pandemic – municipal activism vs municipal passivism

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michal Plaček ◽  
David Špaček ◽  
František Ochrana
Keyword(s):  
Czech Republic ◽  
Local Governments ◽  
Strategic Behavior ◽  
Participant Observation ◽  
Capital City ◽  
The Czech Republic ◽  
Content Type ◽  
Public Leadership

PurposeThis paper discusses the role of public leadership and the strategic response of local governments to the external shock caused by the COVID-19 pandemic. The authors examine the typical Czech response with regard to how the leadership of municipalities in the Czech Republic responded to this extremely negative external stimulus.Design/methodology/approachThe authors use qualitative research methods for this investigation. They have chosen the case study method (see Yin, 2009; Stake, 1995; Klonoski, 2013). The general case is the Czech Republic. Mini-cases consist of municipalities from the Znojmo region, municipalities of the Central Bohemian region and the municipal districts in the capital city of Prague. Furthermore, the method of participant observation was used.FindingsThe authors’ analysis of the problem of local government responses to the pandemic crisis shows that municipal leaders responded with a variety of (non-)adaptation strategies. It appears that certain framework factors influenced the various local governments' behavior.Originality/valueThe article examines the strategic behavior of Czech municipal leaders regarding the pandemic crisis based on the observation of the reactions of local governments in the Czech Republic to the pandemic crisis and strives to define their basic strategies.

scholarly journals Determination of standards of raw timber natural losses due to shrinkage at long-term dry storage

2021 ◽  
Vol 67 (No. 5) ◽  
pp. 195-203
Author(s):  
Dalibor Šafařík ◽  
Petra Hlaváčková ◽  
David Březina
Keyword(s):  
Woody Plants ◽  
Mean Value ◽  
The Czech Republic ◽  
Long Term Storage ◽  
Upper Limits ◽  
Natural Losses ◽  
Term Storage

The aim of the article is to describe the issue of determining the characteristics and parameters of raw timber natural losses due to shrinkage at long-term storage, defining the theoretical basis for creating standards, and verify its finding by means of a case study in raw timber storing. This issue is very topical in forestry practice in the Czech Republic as well as in other countries. The lower and upper limits of the standards were calculated, and the proposed mean value was grouped according to woody plants that reflected the most frequent commercial usage with respect to subsequent processing. Subsequently, experimental verification was carried out on a representative sample of 2 209.99 m3 of raw timber of Norway spruce (Picea abies /L./ H. Karst.) at selected forest administrations. Furthermore, the article addresses the related accounting and tax issues of the standards of natural losses of raw timber. Currently, no legislation mandates an entity to establish standards.

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