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Journal articles on the topic 'Taxation in Russia and Czech Republic'

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Published: 4 June 2021
Last updated: 8 February 2022

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1

Jindrichovska, Irena, and Vyacheslav Moskalchuk. "Influence of Corporate Taxation on the Financial Leverage of Czech, Polish and Russian Companies." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 13, no. 3 (December 23, 2019): 61–70. http://dx.doi.org/10.17323/j.jcfr.2073-0438.13.3.2019.61-70.

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This article aims to compare and contrast the available empirical evidence concerning the capital structure of Polish,Czech and Russian companies. This is an intriguing research area due to the fact that the Czech and Polish economiesbegan their transition to the market economy contemporaneously with Russia, and so along with other cultural andhistorical parallels, the data is comparable.We compare data from a selection of large companies from the selected territories and investigate whether effective taxrate is significant determinant of capital structure. The selected sample is comprised of 69 companies (50 from Russia, 9from Poland, and 10 from Czech Republic), using data over a period of fourteen years. We perform a regression analysisand interpret the results using theoretical knowledge as articulated in the academic literature. The dependent variablein all tested regressions is financial leverage, calculated as the ratio of the sum of short-term and long-term debts to thesum of short-term and long-term assets. Other variables evaluated include interest coverage ratio, the level of companytangibility, and the cost of debt. This set of input values was uploaded from the Bloomberg database.Our results indicate that taxation does have determining effect on the choice of a certain level of leverage. Moreover,the effective tax rate represents the most important factor in determining the model of capital structure utilised by largecompanies in each country studied. We establish the dependence of capital structure models on the level of corporate taxapplied in each country and identify a set of additional determinants which play a significant role.This paper’s novelty may be summarised as representing an advanced understanding of specific aspects of influence ofthe corporate taxation on the capital structure of companies in Russia and other economies of the former Eastern Bloc.This paper shines a new light on the subject area by extending the duration of the studied data beyond previous research,to fourteen years. As such, in this paper we present a comparitive dynamic which may be mapped on to other similarcomparitive studies. Our results will be of interest in professionals and academics who are involved in the fields oftaxation, debt and equity in Eastern Europe and Russia. The schema utilised here may be applied in a similar manner toexamine the development of similar economies in Eastern Europe and further afield.
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2

Zimmermannová, Jarmila, and Jan Široký. "Economic Impacts of Cigarette Taxation Development in the Czech Republic and the Slovak Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 64, no. 6 (2016): 2191–200. http://dx.doi.org/10.11118/actaun201664062191.

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This paper presents the analysis of economic impacts of cigarette taxation development in the Czech Republic and the Slovak Republic in the period corresponding with the membership of both countries in the European Union, precisely from May 2004 until January 2016. After introduction focusing on the issue of cigarette taxation and the overview of the international scientific research in this area, the authors focus on the analysis of cigarette taxation increase in both of the countries. Then the analysis of cigarette taxation impacts on expenses of selected types of households on consumption of tobacco products in the analyzed period is provided, using the methods of correlation and regression analysis. Finally, the results from the Czech Republic and the Slovak Republic are compared. Dealing with tax rates in EURO, it is obvious, that the increase of cigarette taxation was higher in the Czech Republic than in the Slovak Republic in the period 2004 – 2016. However, the expenditures of households on tobacco products consumption in both of the countries have not been decreasing.
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3

Wesolowsky, Tony. "Czech Republic: From Russia, with love." Bulletin of the Atomic Scientists 59, no. 1 (January 1, 2003): 15–17. http://dx.doi.org/10.2968/059001005.

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Wesolowsky, Tony. "CZECH REPUBLIC: From Russia, with love." Bulletin of the Atomic Scientists 59, no. 1 (January 2003): 15–17. http://dx.doi.org/10.1080/00963402.2003.11460637.

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5

Láchová, Lenka. "Standing of Property Taxation in the Czech Republic." Český finanční a účetní časopis 2007, no. 2 (June 1, 2007): 34–47. http://dx.doi.org/10.18267/j.cfuc.220.

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6

Radvan, Michal. "Municipalities and Gambling Taxation in the Czech Republic." Lex localis - Journal of Local Self-Government 15, no. 3 (August 1, 2017): 529–40. http://dx.doi.org/10.4335/15.3.529-540(2017).

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Hazard is often is considered to be socially undesirable phenomena. Municipalities are the most important regulators of this business. Generally, municipalities have two possibilities how to reduce the negative effects of the gambling business run at their territories: they can prohibit the gambling at all or they can heavily tax the gambling business to minimize all the negative impacts of the hazard. The main goal of this article is to confirm or refute the hypothesis that the new regulation protects the interests of Czech municipalities in the area of hazard. It is obvious that gambling tax is an effective tool (not only) for local self-government and it is a new local tax in the Czech Republic as it fulfills all the conditions I have defined for a local tax.
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TRUKHACHEV, VADIM. "CLEAVAGES OVER RUSSIA IN THE CZECH REPUBLIC." Perspectives and prospects. E-journal, no. 3(15) (2018): 100–113. http://dx.doi.org/10.32726/2411-3417-2018-3-100-113.

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8

Holecková, Jaroslava. "Relationship between accounting and taxation in the Czech Republic." European Accounting Review 5, sup1 (January 1996): 859–69. http://dx.doi.org/10.1080/09638189600000055.

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9

David, Petr, and Milan Palát. "Development of average prices of cigarettes with regard to taxation changes in 2001–2009 in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 57, no. 6 (2009): 51–64. http://dx.doi.org/10.11118/actaun200957060051.

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In the Czech Republic, excises and thus also cigarette excise were put into effect by a tax reform in 1993. In comparison with the standard taxation of other tobacco products by a specific tax the ci­ga­ret­te taxation is atypical. Through the combination of a specific tax and an ad valorem tax a combined excise was imposed on cigarettes. Over the years, many changes occurred in the cigarette excise in the Czech Republic. This paper provides the calculation of an average price of cigarettes both weighted and unweighted, which is adjusted for amounts of all taxes imposed on cigarettes in the Czech Republic in 2001 to 2009 or in 2004 to 2008. On the basis of identified values an economic interpretation was carried out with regard to other possible factors affecting selling prices of cigarettes in the Czech Republic.
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10

Jiskrová, Iva, Irena Vrtková, and Michaela Prausová. "Genetic Diversity of Populations of Akhal-Teke Horses from the Czech Republic, Russia, Estonia and Switzerland." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 64, no. 2 (2016): 461–66. http://dx.doi.org/10.11118/actaun201664020461.

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Our research objective was to evaluate the genetic parameters in the populations of Akhal-Teke horses in 4 countries: Czech Republic, Russia, Estonia and Switzerland. The experiment involved a total of 325 Akhal-Teke horses; 121 horses came from the Czech Republic, 152 were from Russia, 28 were from Estonia and 24 horses came from Switzerland. For the divided database of micro satellites we evaluated the following parameters: effective number of alleles, frequency of alleles for the groups of horses; the observed heterozygosity (HO); the expected heterozygosity (HE); the inbreeding coefficient (Fis); and the genetic distance. The researched population is polymorphous. The population in the Czech Republic differs from the other three countries in the numbers of alleles per locus. The Czech population also includes Akhal-Teke horses which are not purebred Akhal-Teke horses. A confirmation of this fact is the effective number of alleles. The population in the Czech Republic exhibits the highest mean number of effective alleles. The Akhal-Teke population in Estonia exhibits the highest mean observed heterozygosity. By contrast, the population in the Czech Republic exhibits the lowest mean observed heterozygosity. In the Czech Republic the mean Fis value is a positive number indicating a reduced number of heterozygotes in the Czech Akhal-Teke population. The genetic distance is the highest between populations of horses bred in Russia and Estonia. The genetic distance is the lowest between populations of Akhal-Teke horses bred in Russia and in the Czech Republic.
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11

Radvan, Michal, and Jan Neckář. "Taxation of Professional Team Sport Athletes in the Czech Republic." Public Governance, Administration and Finances Law Review 1, no. 1 (June 30, 2016): 62–71. http://dx.doi.org/10.53116/pgaflr.2016.1.4.

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The career of a professional athlete is unique when compared to other professions. Not purely the role and nature of the position (such as whether they are individual or team players), but also from the factual, legal, and especially tax perspectives. And since a professional athlete’s income is subject to taxation, it is necessary that their activity is accurately determined for appropriate tax assessment. The main purpose of this article is to examine the taxation of income on professional athletes in team sports. Our study is based on case law determined by the Czech Republic’s Supreme Administrative Court (hereinafter ‘Supreme Administrative Court’), which determined that it is necessary to tax the activities of team players as income from self-employment. The existing scientific literature on this subject in the Czech Republic is not particularly relevant, as it is mostly descriptive. International scientific literature is more abundant and comprehensive, such as noted publications by Tetłak, Simpson, and Taxation of Artistes and Sportsmen in International Tax Law, edited by Loukota and Stefaner.
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12

Janský, Petr. "Indicators of Taxation of Multinational Enterprises in the Czech Republic." Český finanční a účetní časopis 2015, no. 4 (December 1, 2015): 24–38. http://dx.doi.org/10.18267/j.cfuc.457.

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13

Procházka, David. "Tax-in or Tax-out? Evidence from the relation of financial performance and effective taxation of Czech subsidiaries under foreign control." Engineering Economics 30, no. 3 (June 27, 2019): 304–15. http://dx.doi.org/10.5755/j01.ee.30.3.20281.

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The paper evaluates the financial performance of Czech entities under control of companies listed in the EU and its relation to effective tax rates. Using individual corporate data, empirical evidence of 4,917 year-firm observations indicates a wide dispersion both in performance and taxation. The domicile of the parent has an impact on the subsidiary’s effective tax rate and the effective taxation of Czech subsidiaries under control of foreign listed parents is significantly lower than for other Czech companies. Despite exhibiting tax avoidance to some extent, the data reveal significant variability in relative tax rates suggesting that the majority of foreign parents from western and northern EU countries prefer to tax profits in the Czech Republic rather than elsewhere. Shifting profits to the Czech Republic results in superior reporting performance of the affected subsidiaries. In contrast, empirical evidence shows that parent companies from southern EU countries seek ways to avoid taxation. The unclear tax motives of both parent company groups hinder an appropriate assessment of the financial performance of subsidiaries from being conducted.
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Sokolova, D. V., and E. V. Lapuk. "Coverage of Russian-Czech Relations by the Leading Online Media of the Czech Republic." Vestnik NSU. Series: History and Philology 20, no. 6 (August 11, 2021): 223–36. http://dx.doi.org/10.25205/1818-7919-2021-20-6-223-236.

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Russian science knows the limited number of studies dedicated to the media of the Czech Republic. The article identifies the features of coverage of Russian-Czech relations by the Czech online media iDnes TV and Televize Seznam. This study aims to find out how the Russian-Czech relations are reported by iDnes TV and Televize Seznam. We apply such methods as comparative and quantitative analysis, data systematization, description, and content analysis. The paper examines some theoretical studies and 1,173 video news of iDnes TV and Televize Seznam. Based on the conducted research, we conclude that Czechs consider modern Russia as a threat to world security, and look at the era of communism in the Czech Republic negatively. At the same time, Russia remains an important part of the international agenda of the Czech media: the most popular themes in the coverage of the relations between Russia and the Czech Republic are politics and history. The findings illustrate that online media tend to use simpler forms and genres. To understand the trends of transformation of Russian-Czech relations in recent years, we need to continue our research.
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15

Kalíšková, Klára. "Labor supply consequences of family taxation: Evidence from the Czech Republic." Labour Economics 30 (October 2014): 234–44. http://dx.doi.org/10.1016/j.labeco.2014.04.010.

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16

Martin, Wade E., and R. Kenneth Skinner. "Resource taxation and sustainability: A CGE model of the Czech Republic." Nonrenewable Resources 7, no. 4 (December 1998): 287–300. http://dx.doi.org/10.1007/bf02764354.

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17

Kratochvíl, Petr, Petra Cibulková, and Vít Beneš. "Foreign policy, rhetorical action and the idea of otherness: The Czech Republic and Russia." Communist and Post-Communist Studies 39, no. 4 (November 7, 2006): 497–511. http://dx.doi.org/10.1016/j.postcomstud.2006.09.002.

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This article employs the concept of rhetorical action in an analysis of the recent developments in Czech-Russian political relations. Through the discourse analysis of key Russian political speeches and official documents related to the Czech Republic, as well as Czech speeches tackling the same issues, we look at two different rhetorical actions employed by Russia to induce changes in Czech policy. The attempts to make Czech policy unacceptable in the wider community of European democracies were only partially successful. While the first rhetorical action aimed against Czech NATO membership failed, the new diplomatic strategy stressing the need for a “normalization” of relations was successful in transforming Czech policy towards Russia.
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18

Shishelina, Lyubov. "The Crisis in Russian-Czech Relations and its Possible Consequences." Scientific and Analytical Herald of IE RAS 20, no. 2 (April 30, 2021): 16–21. http://dx.doi.org/10.15211/vestnikieran220211621.

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The article analyzes the possible reasons of the deepest political crisis in relations between the Czech Republic and Russia during еру last 50 years, which led to the unprecedented parade of mutual expulsion of diplomatic staff and exchange of unfriendly statements and actions. Among the probable reasons for the incident, the author names the internal political situation in the Czech Republic, when the parties are looking for all possible ways to increase their controversial political rating on the eve of parliamentary elections; the announced tender for the expansion of the Dukovany nuclear power plant, where Russia could compete with the United States, France and South Korea; a new round of increasing geopolitical influence in the region, associated with the planned overcoming of the consequences of the pandemic. The author notes the inadequacy of the actions of both sides in this conflict: the fundamental lack of proof of Russia's guilt in the explosions that occurred 7 years ago in the territory of armories in the Czech Republic; the excessively hasty and harsh reaction of Russia, which paralyzed the activities of the Czech Embassy in Moscow and could postpone for a long time the emergence of any positive agenda in the Czech-Russian relations in any sphere. According to the author, this situation does not benefit neither Russia nor the Czech Republic, and needs to look for all possible channels to overcome the consequences of populist and unjustified political actions.
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ZADOROZHNYUK, Ella. "Vaclav Havel, Russia and Nato." Perspectives and prospects. E-journal, no. 4-2020/1-2021 (2021): 166–80. http://dx.doi.org/10.32726/2411-3417-2021-1-166-180.

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The attitude of Vaclav Havel, the first head of the post-Communist Czech Republic, towards NATO went beyond just Atlanticism and included some reverence for the Atlantic bloc. Havel moralistically encouraged the bombing of Yugoslavia and the interventions in Iraq and Libya; he urged to bring NATO closely to Russian borders and to punish Russia for the USSR's sins and potential imperial ambitions. Such views, though not shared by most Czech citizens, have long defined foreign policy priorities of some Czech political elites. Their traces are being found at the brink of the third decade of the 21st century. However, Havel's approach, always in praise of NATO, has been recognized as futile even by his strong supporters.
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TRUKHACHEV, Vadim. "Czech Republic: Ambiguous Past as a Part of Current Politics." Perspectives and prospects. E-journal, no. 1 (21) (2020): 82–96. http://dx.doi.org/10.32726/2411-3417-2020-1-82-96.

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In 2019, the Czech Republic celebrated the 30th anniversary of the Velvet Revolution, which put an end to the 41-year socialist period in Czech history. This event, the liberation of Prague by the Red Army in 1945, and especially the suppression of the Prague Spring in 1968 largely determine the attitude of modern Czechs toward the USSR and Russia. Opinion to the deployment of Warsaw Pact troops in 1968 is clearly negative; the other two dates are causing heated debate. For instance, not only the fate of the monument to Marshal Konev and the intention to perpetuate the memory of the Vlasov army in one of Prague’s districts have provoked a severe reaction in Russia, this issue has also caused a debate in Czech society. The ambiguous past still remains part of current politics in the Czech Republic.
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Karpushkin, E. A. "Natural science university education in Czech Republic and in Russia." Russian Journal of General Chemistry 83, no. 3 (March 2013): 614–18. http://dx.doi.org/10.1134/s1070363213030341.

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Kihlgren, Alessandro. "Small business in Russia—factors that slowed its development: an analysis." Communist and Post-Communist Studies 36, no. 2 (June 1, 2003): 193–207. http://dx.doi.org/10.1016/s0967-067x(03)00025-4.

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In Russia the growth of small business has been much slower compared with the leading transition countries (Poland, the Czech Republic and Hungary). In Poland, and to a lesser degree in the Czech Republic and Hungary, this sector has been the engine of the economic recovery. A natural question is why Russia differs. Apart from the fact that in contrast to these countries Russia does not have an entrepreneurial tradition and has experienced communist rule longer what is especially distinctive about Russia has been the strong influence of interest groups during the transition process which favoured the allocation of entrepreneurship to largely unproductive activities.
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Bobak, Martin, Hynek Pikhart, Andrzej Pajak, Ruzena Kubinova, Sofia Malyutina, Helena Sebakova, Roman Topor-Madry, Yuri Nikitin, and Michael Marmot. "Depressive symptoms in urban population samples in Russia, Poland and the Czech Republic." British Journal of Psychiatry 188, no. 4 (April 2006): 359–65. http://dx.doi.org/10.1192/bjp.188.4.359.

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BackgroundRelatively little is known about depression in countries that were formerly part of the Soviet Union, especially Russia.AimsTo investigate the rates and distribution of depressive symptoms in urban population samples in Russia, Poland and the Czech Republic.MethodA cross-sectional study was conducted in randomly selected men and women aged 45–64 years (n=2151 intotal, response rate 69%) in Novosibirsk (Russia), Krakow (Poland) and Karvina (Czech Republic). The point prevalence of depressive symptoms in the past week was defined as a score of at least 16 on the Center for Epidemiological Studies Depression scale.ResultsIn men the prevalence of depressive symptoms was 23% in Russia, 21% in Poland and 19% in the Czech Republic; in women the rates were 44%, 40% and 34% respectively. Depressive symptoms were positively associated with material deprivation, being unmarried and binge drinking. The association between education and depression was inverse in Poland and the Czech Republic but positive in Russia.ConclusionsThe prevalence of depressive symptoms in these eastern European urban populations was relatively high; as in other countries, it was associated with alcohol and several sociodemographic factors.
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Otavová, Milena. "Taxation of Non-profit Organizations in the Selected European Countries: the Proposal of the Changes for the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 3 (2015): 985–93. http://dx.doi.org/10.11118/actaun201563030985.

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The paper is focused on the issue of taxation of income of non-profit organizations, especially to associations (clubs) in the Czech Republic, Slovakia and the United Kingdom. This paper is part of research, where the main emphasis is placed on the comparison of the tax benefits which are provided to non-profit organizations in different countries. This paper points to the current situation in the Czech Republic where despite the changes that have occurred in connection with the new Civil Code, there is still missing clear legislation that would regulate the activities of the monitored organizations. Changes in the taxation of income of non-profit organizations are designed with regard to the elimination of deficiencies in order to prevent the abuse of the benefits and the speculative behavior of tax entities.
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Janda, Karel, Zuzana Lajksnerová, and Jakub Mikolášek. "A General Equilibrium Model of Optimal Alcohol Taxation in the Czech Republic." Prague Economic Papers 28, no. 5 (November 1, 2019): 589–611. http://dx.doi.org/10.18267/j.pep.706.

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Vítek, Leoš. "Corporate Income Taxation and the Corporate Tax Base in the Czech Republic." Český finanční a účetní časopis 2013, no. 2 (June 1, 2013): 38–49. http://dx.doi.org/10.18267/j.cfuc.338.

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27

Andrlík, Břetislav, and Michaela Podlasová. "The Model of Degressive Taxation of Trucks: Case of the Czech Republic." DANUBE 12, no. 1 (March 1, 2021): 13–32. http://dx.doi.org/10.2478/danb-2021-0002.

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Abstract The article examines issues related to the design of road tax as an instrument supporting the operation of trucks that are more environment-friendly to the transport infrastructure. The Introduction presents analyses of road taxation in the European Union Member States, whose aim was to identify features supporting trucks that are eco-friendly with regard to the infrastructure. The principal part of the contribution is the formulation of a regression model of road tax rates, which is subjected to statistical, econometric and economic verification in order to confirm or disprove degressivity of road tax rates for trucks. The economic verification is based on typical examples of vehicles defined in Annex 2 to the text. The Conclusion presents the results achieved, which verify the degressive nature of road tax in the Czech Republic. The tax rates are degressive in relation to the number of truck axles; therefore, a proposal for the elimination of degressivity in the system of tax rates for trucks was designed based on the principle of fair taxation, which is also discussed in the contribution.
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28

David, Petr, Luboš Střelec, and Pavel Kolman. "Assessment of impact of tax rates changes on cigarette prices in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no. 6 (2010): 93–102. http://dx.doi.org/10.11118/actaun201058060093.

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The consumption taxes called excise duties are imposed on tobacco products in the Czech Republic and also in the other European Union countries. Cigarette taxation is atypical compared to taxation of other products encumbered with excise duty. Number of cigarettes and also consumer’s price together make the tax base. Harmonization effort of cigarette taxes in the European Union countries and also pure fiscal need of Czech Republic, are causes of frequent changes of cigarette taxes rates in recent years. These changes does not conduce only to changes of tax collection, but also bring many other effects, that have to be identified and analysed to set global results of steps to be made in the scope of tax policy in the Czech Republic. Average price of all 435 cigarettes marks on the market in the period from July 2001 to July 2009 is the base characteristic necessary to examine impacts of cigarette taxes changes. Classical regression analysis is used to analyse legislative changes impact on average cigarettes price. Single legislative changes are realized through the use of synthetic (dummy) variables performing as explanatory variables. There is also tested significance of particular parameters of the model and analysed structural breakages in this text. It is necessary not only to impeach lawful impact of these steps during imposing or changing of taxation, but also effective impact, which is often very different from lawful impact. From implementation of obligatory of marking the cigarettes in 2001 we are able to identify some relevant characteristics and impacts of changes of tax burden imposed on cigarettes in the Czech Republic. Statistically significant changes of average non-weighted price of cigarettes are identified in here, as well as structural breakages of average non-weighted price of cigarettes and values of tax incidence. Also temporal and other connection with given facts is discussed.
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David, Petr. "Why and how to tax cigarettes." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 4 (2011): 43–50. http://dx.doi.org/10.11118/actaun201159040043.

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Objective of the article is to identify the functions and requirements an excise tax on cigarettes should fulfil, next also to calculate a model for the taxation of cigarettes in the Czech Republic with practical relevance, and to formulate recommendations for cigarette tax policy. Determining the role which should be fulfilled by cigarette excise taxes necessarily requires knowledge of the costs of cigarette consumption, which may be used to calculate the specific tax burden on cigarettes for the particular case of the Czech Republic and to formulate general conclusions and recommendations for cigarette tax policy. Cigarette excise taxes must primarily fulfil a remedial function. Other functions and requirements which may also be fulfilled by the tax are also naturally important but they should be accorded second place. Cigarette excise taxes should reclaim societal costs for the consumption of cigarettes, primarily including healthcare costs, as well as other costs connected to the consumption of cigarettes, by utilizing a specific tax which appears most suitable to the purpose at hand. Relevant studies show taxation of cigarettes in the Czech Republic is inadequate, falling short of covering costs for the consumption of cigarettes identified in the studies, by 13% according to one study, 22% according to another, and up to 58% according to a third study. Cigarettes should be burdened by a specific tax corresponding to the costs of their consumption. Calculations show that cigarette taxes must be increased in the Czech Republic by a significant amount. This will require close cooperation with public institutions, particularly those focusing on healthcare and finance. The generally accepted results of cost calculations and the cigarette taxation rates they entail must be enforced in practice and enshrined in the European Union context in an appropriate directive as well as in national laws.
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David, Petr. "Principles of taxation of road motor vehicles and their possibilities of application." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 2 (2012): 483–92. http://dx.doi.org/10.11118/actaun201260020483.

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The article deals with the taxation of ownership and operation of road vehicles in the Czech Republic. The result of study is the formulation of principles and functions that taxation of road vehicles should meet, including the subsequent evaluation of the feasibility of the optimal structure of the proposed tax. The text identifies many requirements for taxes and tax system, and also functions which have to be fulfilled. These findings are applied to the taxation of road motor vehicles. We find out, during use of standard general methods of scientific work, that taxation of road motor vehicles must provide primarily a fiscal function of a tax in sense of selection of means for the renewal of environmental and other damage caused by operation of road motor vehicles. It is not suitable to prefer other principles primarily in terms of redistribution, stabilization, and other requirements during taxation of operation or ownership of road vehicle. It should also be noted that the model of the proposed tax includes several aspects that do not allow its implementation in optimal form. Nevertheless, it is appropriate to consider the introduction of at least the best possible alternative of constructed model of taxation of road motor vehicles in the Czech Republic. Beside objective theoretical reasons for the change of taxation of road vehicles, it is necessary to take account of efforts made by the institutions of the European Union within the meaning of environmental taxation of road vehicles in the European Union.
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Andrlík, Břetislav. "Taxation of passenger motor vehicles with environmental aspect." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 7 (2012): 9–18. http://dx.doi.org/10.11118/actaun201260070009.

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The article deals with the issue of taxation of passenger motor vehicles in the Czech Republic and European Union member countries. It focuses on the topic of integrating environmental aspects into taxation systems of passenger motor vehicles with the aim of reducing production and releasing harmful substances into the air. CO2 emissions produced by combustion of hydrocarbon fuels by motor vehicles is described as the most harmful substance, and it is used as an tool for ecological taxation reforms in individual European Union member countries. With regards to taxation, the article deals with mechanisms of registration tax and road tax and defines relation between the two tax mechanisms and their positive and negative aspects. The article briefly defines individual taxation systems of motor vehicles in European Union member countries. In addition, it includes classification of those member countries which use CO2 emission-based registration tax and road tax. The article focuses in detail on road tax systems in Germany, Finnland and the United Kingdom. The United Kingdom became the first member country to apply CO2 emissions-based rates of road tax. The conclusion of the article suggests a discussion over this issue in terms of the Czech Republic and modification of road tax based on reducing CO2 emissions.
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Ryazantsev, Sergey V., Marina N. Khramova, and Dmitry P. Zorin. "RUSSIAN-SPEAKING COMMUNITIES IN HUNGARY AND CZECH REPUBLIC: CURRENT STATE, DEVELOPMENT PROSPECTS, INTERACTION WITH RUSSIA." SCIENTIFIC REVIEW. SERIES 2. HUMAN SCIENCES, no. 1 (2021): 5–17. http://dx.doi.org/10.26653/2076-4685-2021-1-01.

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This article is devoted to the study of features of the formation and the current state of Russian-speaking communities in two countries — Hungary and the Czech Republic. In this article we uses data from the 2011 census, data from the current population registration of Hungary and the Czech Republic, UN data on the foreign population in the countries of the world according to the 2019-revision, materials of Russian-language publications in Hungary and the Czech Republic, as well as the results of a sociological survey of the Russian-speaking population of Hungary, conducted in 2019. We describe the socio-demographic structure and features of the settlement of the Russian-speaking population in Hungary and the Czech Republic. It is shown that an important factor in the consolidation of Russian-speaking communities in these countries is the preservation of the Russian language and possibilities of using it in various daily practices: communication in everyday life, looking for a job, organizing a business focused on the Russian-speaking segment of the national economies of the host countries. In this context, the active position of the Russian state in supporting Russian compatriots abroad is of fundamental importance. The paper analyzes some instruments of interaction between Russia and compatriots in Hungary and the Czech Republic: support and joint activities for the preservation and dissemination of the Russian language, cultural, scientific and educational projects, and projects aimed at increasing the interest of young compatriots to Russia.
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Andrlík, Břetislav, and Jana Vrtalová. "Loss in Public Budget from Sportsmen's Employment in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 62, no. 4 (2014): 623–32. http://dx.doi.org/10.11118/actaun201462040623.

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The article deals with issues of taxation of sportsmen in the Czech Republic. Categories of sportsmen are defined in the theoretical introduction, divided into amateurs, semi-professionals and professionals. These categories are then linked to specific sections of Act on Income Taxes, which are applicable to the taxation of sports activity. The theoretical part is followed with quantification of income tax, social security and health insurance, using a model example with various levels of taxable incomes. All the calculations apply both to the situation where the sportsman assumes the position of an employee, i.e. he has an employment contract, and where he is a self-employed person. Tax incidence on various groups of people involved as well as effects on the public budget are measured within the defined categories. In the context of the public budget we work with the concept of tax evasion which arises from the utilization of one or the other form of relationship between the sports club and the sportsman.The model example is followed with concrete measurements of tax evasion in football in the Czech Republic. We work with specific publicly available data concerning taxable incomes of professional football players in the top Czech football competition - Gambrinus liga. In conclusion, the interdependence of defined quantities is measured using Pearson product-moment correlation coefficient.
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Foreword, Editorial,. "Workshop on The Golden Age of Cataclysmic Variables and Related Objects - II ." Acta Polytechnica CTU Proceedings 2, no. 1 (February 23, 2015): ii—xvii. http://dx.doi.org/10.14311/app.2015.02.9001.

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Organizing Institutions:<br />INAF – Istituto di Astrofisica e Planetologia Spaziali, Roma – INAF-IAPS, Roma, Italy<br />INTA – Dpt. de Cargas Utiles y Ciencias del Espacio, INTA-DCUCE, Madrid, Spain<br />Czech Republic Academy of Sciences – Astronomical Institute, ASCR-AI, Ondřejov, Czech Republic<br />Czech Technical University, CTU in Prague, Czech Republic<br />Department of Physics, Technion, Haifa, Israel<br />Russian Academy of Sciences – Institute of Astronomy, RAS-IA, Moscow, Russia<br />INAF - Osservatorio Astronomico di Capodimonte, INAF-OAC, Napoli, Italy<br />Department of Astronomy, University of Washington, Seattle, WA, USA
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Сакович, Ольга, and Olga Sakovich. "NONPROFIT LEGAL ENTITIES IN THE LEGISLATION OF CZECH REPUBLIC AND SLOVAKIA." Journal of Foreign Legislation and Comparative Law 2, no. 1 (March 16, 2016): 0. http://dx.doi.org/10.12737/18184.

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The author observes different stages of legal regulation of nonprofit organization activities from 1990 till our days in Czech Republic and Slovakia in presented article. The author attends the reforms of civil legislation, which were carried out in this states, and notes the differences in methods of carrying out the reforms in Czech Republic and Slovakia, in spite of existing dualism of private law in both countries. The article reveals the results of Czech reforms of legislation, regulating nonprofit legal persons. The author examines the established system of common and special laws, regulated nonprofit organizations in Czech Republic and Slovakia and points out their identity and differences. Author reviews the law terms which are used in legislation and science literature of both states. Also author underlines that in the civil codes of Czech Republic and Slovakia legal persons are not divided into commercial legal entities and nonprofit legal entities. The types of nonprofit organizations in Czech Republic and Slovakia are examined in the present article and the main attention author pays to government legal persons and their structure. Author explores legislative regulation of commercial activities of nonprofit organization. Also author of the article pays attention to fundraising of nonprofit organizations and their taxation. On the basis of the research the author defines the trends of legal regulation of this category of legal persons, and underlines the importance of the nonprofit sector in social and economic life in the Czech Republic and Slovakia.
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Andrlík, Břetislav. "Administrative costs of property tax in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no. 6 (2010): 13–20. http://dx.doi.org/10.11118/actaun201058060013.

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The paper deals with the efficiency of property taxes in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2008. It contains a theoretical definition of tax efficiency, and describes the types of costs connected with taxes. From this perspective it focuses on quantifying the direct administrative costs of inheritance tax, gift tax, property transfer tax and property tax. Direct measurement of administrative costs is done by using the method called WTE staff which classifies employees of regional financial institutions in separate groups and assigns each group a specific number of employees for each reference property taxes using the conversion factors. Then it defines the total expenditure of regional financial institutions using the coefficients for a particular monitored tax and it provides administrative costs as a percentage of property tax receipts. Finally, the results of measurements indicating the proposed amendment are discussed.
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37

Brázdil, R., K. Chromá, L. Řezníčková, H. Valášek, L. Dolák, Z. Stachoň, E. Soukalová, and P. Dobrovolný. "The use of taxation records in assessing historical floods in South Moravia, Czech Republic." Hydrology and Earth System Sciences 18, no. 10 (October 1, 2014): 3873–89. http://dx.doi.org/10.5194/hess-18-3873-2014.

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Abstract. Since the second half of the 17th century, tax relief has been available to farmers and landowners to offset flood damage to property (buildings) and land (fields, meadows, pastures, gardens) in South Moravia, Czech Republic. Historically, the written applications for this were supported by a relatively efficient bureaucratic process that left a clear data trail of documentation, preserved at several levels: in the communities affected, in regional offices, and in the Moravian Land Office, all of which are to be found in estate and family collections in the Moravian Land Archives in the city of Brno, the provincial capital. As well as detailed information about damage done and administrative responses to it, data are often preserved as to the flood event itself, the time of its occurrence and its impacts, sometimes together with causes and stages. The final flood database based on taxation records is used here to describe the temporal and spatial density of both flood events and the records themselves. The information derived is used to help create long-term flood chronologies for the rivers Dyje, Jihlava, Svratka and Morava, combining floods interpreted from taxation records with other documentary data and floods derived from later systematic hydrological measurements (water levels, discharges). Common periods of higher flood frequency appear largely in the periods 1821–1850 and 1921–1950, although this shifts to several other decades for individual rivers. A number of uncertainties are inseparable from flood data taxation records: their spatial and temporal incompleteness; the inevitable limitation to larger-scale damage and restriction to the summer half-year; and the different characters of rivers, including land-use changes and channel modifications. Taxation data have considerable potential for extending our knowledge of past floods for the rest of the Czech Republic, not to mention other European countries in which records have survived.
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38

Otavová, Milena. "The Proposal of the Changes in the Taxation of Income of the Non-profit Organizations." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 62, no. 2 (2014): 389–96. http://dx.doi.org/10.11118/actaun201462020389.

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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.
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BORISOVA, V. F., and RADIM CHALUPA. "THE CONCENTRATION OF CIVIL PROCEDURE IN RUSSIA AND THE CZECH REPUBLIC." Herald of Civil Procedure 8, no. 5 (November 22, 2018): 147–73. http://dx.doi.org/10.24031/2226-0781-2018-8-5-147-173.

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40

Świerczek, Adam. "Introducing Important Changes Concerning the Avoidance of Double Taxation Between Czech Republic and Poland." International and Comparative Law Review 14, no. 2 (December 1, 2014): 83–92. http://dx.doi.org/10.1515/iclr-2016-0053.

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Abstract On January 1, 2013 a new treaty between the Czech Republic and the Republic of Poland dealing with avoidance of double taxation as well as prevention of tax evasion in the field of income tax has come into effect. The treaty newly introduced the taxation of income of the permanent establishment, changes in rates of dividend taxes, interest rates and royalties, and, last but not least, what has been altered is even the definition of royalties. Furthermore, the treaty also brings a new adaptation of the profits of associated enterprises. Approval of the clause regarding exchange of information as well as cancellation of the tax-sparing clause is a novelty. This article is dealing with the description of the changes and novelties and the indication of the potential importance.
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41

Solilová, Veronika, and Veronika Sobotková. "Transfer pricing and the Czech tax policy." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no. 6 (2010): 465–72. http://dx.doi.org/10.11118/actaun201058060465.

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The Czech Republic as a small open economy with an extensive network of the international tax treaties for the avoidance of the double taxation prevents from shifting the tax base of the associated enterprises to countries with preferential tax regime through transfer pricing rules. Transfer pricing as one of the important areas of international taxes determines how the profits of the multinational enterprises are split between the jurisdictions in which they operate and which countries get to tax those profits. This situation may affect the global budget of the multinational enterprises and the tax reve­nues of the jurisdictions. This paper is focused on the transfer pricing rules used in the Czech Republic and makes recommendations for the Czech tax policy in this area based on the analysis of the transfer pricing rules in the EU Member States.
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42

Marushchak, Anatolii, and Rostyslav Khaba. "The Russian Federation Information Influence (the Czech Republic case study)." Information Security of the Person, Society and State, no. 26 (2019): 6–14. http://dx.doi.org/10.51369/2707-7276-2019-2-1.

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Nowadays the hybrid attacks that use propaganda and fake news and are actively inculcated by the information centers under the control of Russian Federation on the territories of EU countries present serious threat not only to Ukraine in the view of disseminating false information about the events in our country but to the population of EU countries who are the final users of such information as well. On the basis of examples fixed by the European representatives concerning a great number of facts when Russia interfered into the process of elections in France and Germany, hackers attacks on social networks of Great Britain during public discussions and referendum on Brexit, we ascertained that the informational presence of the RF propaganda schemes played the decisive role in choosing the European policy, presaged Brexit and ensured the growth of European populists rating on the eve of the important political processes in a number of countries. The aim of the article is to show the means and methods of Russian information propaganda in EU countries on the example of the Chech Republic. Such methods of Russian information propaganda as strict following the multilingual principle while disseminating the same information to different resources in different countries; active usage of English as a mediator; usage of local internet resources; broadcasting the reiterative stories about the migrants from Arab states, the threat of Islamism for Europe, criticism of Western political elite, military crises in Ukraine; forming the image of Russia as the main opponent of aggressive US policy, the symbol of stability; focusing on the negative news, i.e. on protests, political rows, notorious retirements in EU and Western countries; ignoring the success and achievements etc. have been defined. We came to the conclusion that hybrid war in Ukraine drew attention of not only the European population but of the whole world to political, media and social phenomena that is the information war of Russia vs. Ukraine and in broad aspect – to a modern propaganda of Russia which has already challenged the whole democratic world, with an impact on public opinion formation and views of young people. Key words: hybrid war, misinformation, information influence, information propaganda.
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43

Kuznietsova, K. I. "CZECH REPUBLIC FOREIGN POLICY: CONCEPTUAL FRAMEWORKS." Actual Problems of International Relations, no. 139 (2019): 49–57. http://dx.doi.org/10.17721/apmv.2019.139.0.49-57.

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In the 1990s the Czech foreign policy objectives were to secure its proper place in international relations after the end of the Cold War, which included the entry of a number of international intergovernmental organizations (IMF, World Bank Group organizations, OECD, EBRD, NATO, EU, etc.) and the development of friendly relations with neighboring states and partners. In this sense, there is no reason to identify the foreign policy of the Czech Republic during this period only as a course aimed at "returning to Europe". In the early 1990's, most Czech political actors shared the idea of "return to the West" and "liberal democracy", the differences in their vision of the models of the geopolitical orientation of the Czech Republic make it possible to distinguish between the interaction of the three main foreign policy ideologies in the process of adopting foreign policy decisions: atlanticism, continentalism, and autonomy. Different interpretations of the essence of "liberal democracy" led to the emergence in the Czech politics of two ideological trends that had a significant impact on the vision of the foreign policy priorities of the Czech Republic: economic universalism (aimed at eliminating institutional barriers to the free flow of goods, services, money), and moral universalism (oriented towards the spread of democracy and the protection of human rights, which is a priority in foreign policy). Followers of economic universalism (primarily V. Klaus) actively advocated the development of economic ties with Russia and China, while the followers of the ideology of moral universalism (V. Havel and his followers) actively opposed it. The article also investigates the influence of foreign policy prejudices on the formation of the foreign policy of the Czech Republic, among which the most influential are anti-Russian and anti-German.
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44

Trjapitzin, V. A. "Redescription of Echthroplexiella irinae from Orenburg Province, Russia (Hymenoptera: Encyrtidae)." Zoosystematica Rossica 16, no. 2 (December 20, 2007): 275–76. http://dx.doi.org/10.31610/zsr/2007.16.2.275.

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45

Prausová, Michaela, Iva Jiskrová, Eva Sobotková, and Libor Majvelder. "The comparison of the body mea­su­res of the Akhalteke horses bred in Czech Republic, Russia and Kazakhstan." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 56, no. 5 (2008): 181–86. http://dx.doi.org/10.11118/actaun200856050181.

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Our research object was to record and to measure as much as possible Akhalteke horses, which are bred in Czech Republic, Russia and Kazakhstan. We measured and recorded 3 basic body measures – Height at withers, chest girth and girth of cannon. The only condition we have was the age of horses determined on to 3.5 years and older. At the end we recorded 260 horses. We divided the values to the groups according to state, sex and age cathegory. We use the GLM method and Tukey-B test to eva­lua­te the results. The results of the analyse of the Height at withers (HW) shew the statistically conclusively lower values of Czech horses than in horses from Russia and Kazakhstan. The average of the HW of Czech Akhalteke horses is 154.0385cm, in comparison with Russia 157.94 cm and Kazakhstanu 156.53 cm. Next we found the statistically conclusive differencies of the values of the Girth of Chest (GCh) between Akhalteke horses from Russia (179.65 cm), Czech Akhalteke horses (177.08 cm) and horses from Kazakhstan (174.82 cm). Also the Akhalteke mares (180.06 cm) had the statistically conclusivelly higher the GCh than stallions (176.58 cm).
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46

Arif, Johan. "THE BURIAL PRACTICES OF THE GRAVETTIAN AND THE EPI-GRAVETTIAN PERIODS IN ITALY, CZECH REPUBLIC, AND RUSSIA." Jurnal Sosioteknologi 20, no. 1 (April 27, 2021): 2–11. http://dx.doi.org/10.5614/sostek.itbj.2021.20.1.1.

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This paper describes the burial practice in the Gravettian (early Upper Paleolithic) and the Epi-Gravettian periods (lateUpper Paleolithic) in Italy, and the Gravettian period (early Upper Paleolithic) in Czech and Russia. In Italy, the Gravettianand the Epi-Gravettian burial sites were mostly situated in caves because geologically Italy has extensive karstic systemsthroughout Alpine mountains. Meanwhile, the Gravettian single and multiple burial sites in Czech and Russia were foundin an alluvial plain. The single burials are more numerous in the Epi-Gravettian than the Gravettian periods in Italy.Furthermore, Italy has the largest number of the Gravettian single and multiple burials compared to Czech and Russia. Ifthe compass direction and the corpse placement (prosthesis) in the ground and the position of the head are considered, itapparently links to their origin. The ancestors of the Gravettian peoples in Italy, Czech, and Russia are supposed to haveoriginated from the East or Southeast. The disparity of cultural behavior between the Gravettian and the Epi-Gravettianperiods in Italy can be deduced by the number of single burial and the environmental condition where the Gravettianperiod developed during the last glacial maximum (LGM), while the Epi-Gravettian happened in warmer condition.
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Hýblová, Eva, Jaroslav Sedláček, and Zuzana Křížová. "Development of mergers in the Czech Republic in 2001–2010." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 4 (2012): 133–40. http://dx.doi.org/10.11118/actaun201260040133.

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One of consequences of the substantial market globalization is company transformations, which essentially affect the creation, existence or dissolution of companies; their number has been on the increase in recent years. They are mergers and acquisitions; mergers represent a combination of companies, whereas acquisitions involve selling, purchase or investments of companies. The main reason for a merger is economic growth which can be provided in various ways: these are e.g. decreases in costs, strengthening of a position in the market or access to new markets, decrease in prices and thus gaining new customers, access to knowledge or diversification of risks.The process of a merger is a highly demanding matter which includes the economic view (a choice of the right partner, setting merger objectives, preparation of merger project) and the legal view as the merger involves commercial law, reporting and taxation legislation. Discrepancies in the legal, reporting and taxation procedures in the area can have a negative effect on the process of merger and economic practice. The development of mergers and acquisitions and their success rate is related to the development of the economic and legislative environment. An important aspect is also the successfulness of mergers in the following year which will confirm (or not) the quality of all previous decisions.Research studies conducted in this field focus on mergers with the aim to evaluate procedures during mergers. An important part of research is an analysis of the effect of a merger on the evaluation of the successor company’s performance, changes in capital and capital structure of the entities. The aim of the paper is to publish first partial results in this direction of research. The first part of the research focuses on the creation of a database of companies as this is essential for practical verification of the results of the theoretical research. Due to the fact that there is no similar official statistics in the Czech Republic, its creation needs to be devoted great attention. It is also vital to define the transactions which will be included in the total number so that the results are relevant.
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Ishchuk, Tatyana Leonidovna, and Ayagyul Serikovna Baimukhametova. "Historical experience of the reforms of taxation of private entities in Russia and the Republic of Kazakhstan." Налоги и налогообложение, no. 1 (January 2020): 58–83. http://dx.doi.org/10.7256/2454-065x.2020.1.32344.

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The object of this research is the reform process of taxation of private entities based on the Russian, Kazakh and other foreign experience. The subject of this research is the set of legal, organizational and economic measures pertinent ti the reforms taxation of private entities aimed at ensuring fairness and further positive development of tax system of Russia and Kazakhstan. The author determines the patterns in periodicity of conducting reforms, success and mistakes in their implementation from the perspective of the theory of taxation, tax regulation, and theory of reforms. The article proposes an algorithm for carrying out the reform of taxation, which can serves as a universal instrument for reforms of the entire tax system or its separate elements. The scientific novelty consists in the comprehensive study of the reforms of taxation of private entities based on the Russian, Kazakh and other foreign experience for the period from 1991 to 2020 within the framework of decennial cycle ended with the crises, which allowed detecting the merits and flaws and proposing a unique sequential algorithm for conducting taxation reform. Articulation and substantiation of the goals, as desired state of the system of taxation of private entities, vectors of its transformations and development, requires their precise formulation, quantification and implementation.
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49

Radvan, Michal. "Taxes on Communal Waste in the Czech Republic, Poland and Slovakia." Lex localis - Journal of Local Self-Government 14, no. 3 (July 31, 2016): 511–20. http://dx.doi.org/10.4335/14.3.511-520(2016).

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Waste management at the municipal level in almost all European countries is financed by local taxes, usually by special charges, sometimes by the property tax. This article deals with these possibilities. The main goal of this paper is to confirm or refute the hypothesis that there should be one local tax (charge) and its revenue should be used for communal waste management. To achieve this goal, a critical analysis of existing legal regulation of taxes and/or charges on communal waste and a comparison of existing tax / charge schemes concerning communal waste in the Czech Republic, Slovakia, and Poland is used. Synthesis of the gained knowledge especially in the area of taxpayers, correction components and rates allows introducing the optimal system of legal regulation of communal waste taxation.
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50

Porras, Laila. "Labour Market Trends during Post-Socialist Transformation: The Cases of the Czech Republic, Hungary and Russia." QA Rivista dell'Associazione Rossi-Doria, no. 4 (December 2010): 61–98. http://dx.doi.org/10.3280/qu2010-004003.

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Labour Market Trends during Post-Socialist Transformation: The Cases of the Czech Republic, Hungary and Russia The paper analyzes the factors behind the evolution of employment and wages during the first decade of post-socialist transformation. It focuses on three countries: Hungary, Russia and the Czech Republic. We propose an explanation of the development of labour market trends in line with institutional approaches, which take the differences between countries to be accounted for by the role played by national features in the process of institutional and systemic change. Factors such as history, policies and labour market institutions and the role of the State, are taken into account in order to illustrate these three transformation paths.
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