A Model of Vignette for Motor Vehicles in the Czech Republic

Lump sum expense has special role within the Czech tax system. As the percentages of the lump sum expense used in the Czech Republic are high compared to other EU countries, they are often criticized as distortive and government searches for ways to limit their use. On the other side, the long-standing role of the lump sum expense in the Czech tax system hinders its decrease. Based on the data from the personal income tax returns of self-employed we analyze the use of the lump sum expense in the Czech Republic over the years 2004 to 2012. Using the same data and controlling for other variables, we estimate the impact of the lump sum expenses’ rates on public revenue (personal income tax, social security and health insurance revenue). According to the results, the higher number of taxpayers using the lump sum expense does not influence the public revenue, but there is negative effect of the average portion of lump sum expense to taxable income on the public revenue.

The main aim of paper is seen at two levels: the first level to assess the situation on the venture capital market in the Czech Republic based on the results of a comparative study of selected countries of European Union is the area of venture capital financing. The second level is, then, to propose measures, whose implications could increase the effectiveness of venture capital to the business sector in the Czech Republic. The main purpose of the paper is to identify internally homogeneous groups of the EU states regarding the situation on the venture capital market in the European Union Member States. The aim of this article is supported by relevant statistical data for the period 2008-2013 to assess the legislative framework of venture capital market in the Czech Republic and other selected European countries. Based on the results of cluster analysis, EU countries were identified, Hungary and the Netherlands, in which legislative conditions with venture capital market were subsequently analyzed and the results were compared with the situation in the Czech Republic. The Netherlands as a representative of the countries with developed market risk capital, Hungary as a representative of CEE countries. The problem of undeveloped VC market in the Czech Republic is not in demand for venture capital, but in its supply. Pension funds and insurance companies cannot invest more than 5% in risky assets. In the Czech Republic, there are no tax incentives to attract investors and even government programs that could complement the missing investors and support the creation of venture capital funds. This low level of venture capital usage for the development of enterprises could also be seen in misunderstanding and ignorance of this form of financing, the inability of management to prepare a business plan and to attract a potential investor, fears of administrative burdens arising from an investor and finally questionable return on investment when, for example, public offering of shares, which achieves a high appreciation, is in the Czech Republic underused. Keywords: venture capital, benchmarking, cluster analysis, Ward’s method, CEE countries, EU countries, Czech Republic, Hungary, Netherlands. JEL Classification: G32, M21

Fiscal autonomy of municipalities in the context of land taxation in the Czech Republic

Research background: The government of the Czech Republic has agreed to an increase in the minimum monthly wage as of the beginning of 2017 to 11,000 CZK, which represents a year-over-year increase of over 11 %. The government is thus fulfilling its objective set out in February 2014 and stipulated in the Government Statement of Purpose, i.e. to approximate the minimum wage to 40 % of average wages.Purpose of the article: The purpose of the article is to assess the adequacy of the Government Minimum Wage Valorization Policy, in particular from two points of view. Firstly, in view of selected macroeconomic indicators in the Czech Republic ? the development of consumer prices, average gross wages, economic growth and workforce productivity. Secondly, in comparison with other EU member states which have introduced the institution of a minimum wage.Methods: In order to assess the adequacy of government policy to improve the social protection of the rights of the working population, a background research was conducted into the literature of important studies on the effects of minimum wages on unemployment, while the development of average gross wages in the CR, the minimum monthly wages in the CR and the Kaitz index were also analyzed. Furthermore, an evaluation of selected macroeconomic indicators in the Czech Republic was performed by means of time lines and the percentage representation of employees in the individual gross wage bands according to sex and type of economic activity. Last, but not least, a comparison was made of minimum wages, real gross domestic product per capita and workforce productivity in Euros and in purchasing power standards between the Czech Republic and countries which have enacted the institution of minimum wages.Findings and Value added: The minimum wage in the Czech Republic is the fifth lowest in the EU. In the long term, it is earned by approximately 3% of employees, which is less than the rate common in other EU countries. Currently, the amount of the minimum wage is below the threshold of income poverty. In comparison with the GDP per capita in PPS and real labour productivity per person employed in other EU countries, the position of the Czech Republic is significantly better, although other EU countries offer higher minimum wages. The decision of the current government to significantly increase the minimum wage as of 2017 is correct.

This paper is based on the results of the research project "The Status of Women and Men in the Czech Republic" from 1998. It was inspired by the need to obtain information on the circumstances of enforcement of EU legislation on equal opportunities in the Czech Republic in connection with the Czech Republic's application for EU membership. The project aimed to investigate the public perception and consciousness of equal opportunities. Therefore, it deals with the main issues of the EU directives and recommendations: equal pay, equal treatment as regards access to employment, promotion and vocational training, legal knowledge concerning employment and so on. Reconciling family and working life is the crucial problem in the Czech Republic, as in other countries. It can be understood as a result of both modernisation and the special national situation that has resulted from the social and economic transition. The paper compares conditions of women's employment with their professional expectations and satisfaction. It shows the social determination of these, and some stereotypes in understanding men's and women's roles. These facts influence women's position on the labour market in various aspects.

The paper analyses key movement forces in the dairy industry in the Czech Republic and evaluates their importance in the industry and their influence on the following development of the dairy industry in the Czech Republic.The current most important key movement forces in the dairy industry in the Czech Republic are identified: changes in the long-term industry growth rate and marketing innovations. There is space for growth of the industry – the average consumption of the milk products in the Czech Republic per inhabitant 225,1 kg in 2002 is almost by 17% lower than in 1989 (269 kg per inhabitant) and also by 10% lower than the current average consumption in the EU countries (250 kg per inhabitant). There is also space for increase exports from the Czech Republic into the EU countries. The liberalization of the foreign trade with cheeses and curds – “double-zero variation” was positive for the Czech Republic in the first year after the introduction. The share of the import of cheeses and curds on the total export from the EU decreased from 24.6% to 15.5%, and the share of the export of cheeses and curds on the total export from the CR into the EU increased from 10.1% to 19.7%.The key movement forces in the dairy industry in the Czech Republic also are changes in the cost effectiveness; the foreign capital; and key forces resulting from the factors in the macro-environment – the integration of the Czech Republic into the European Union, the government interventions and changes in the government policy.

Nowadays, tourism is a phenomenon and every state or continent is trying to offer the most attractive. Transport and related services are currently a key factor in the development and functioning of international tourism. Road transport is the most widespread transport worldwide. Development traffic studies report just under 1 billion motor vehicles in use worldwide today, 1.6 billion in 2020, and 2 billions by 2030. This article deals with the issue of traffic safety sustainability in road tunnels. It describes possible major emergencies that may occur in road tunnel traffic. Based on the analysis of statistical data from the Czech Republic, which deal with major emergencies in the past 13 years, causes of these emergencies, and findings from the screening exercises of the Integrated Rescue System units, measures are proposed to reduce the negative impacts of major emergencies and to improve crisis management, all with an emphasis on the safety of persons and property. The strategic goal is to reduce the number of casualties and the seriously injured in the Czech Republic to the average level of other EU countries. Based on the survey done in lessons to be learnt from training of Rescue System in the Czech Republic are presented.

The paper Potential of open data in the Czech Republic deals with the current situation of open data government and autonomous institutions in the Czech Republic in comparison with other European Union countries (Great Britain, France, Belgium, Austria, Estonia, ...) and defines the possibilities of open data economic development of the Czech Republic. Methodology of the paper includes a search resources dealing with the issue of open data in the Czech Republic and the European Union, comparing the obtained data, the analysis of obtained data and draft of recommendations for further development. The first part is an evaluation of the current situation and the situation compared with other EU countries. Further conditions for further development and evaluation of the potential of open data for the Czech Republic. The final section of the paper deals with evaluation of possibilities open application data management processes of companies in the Czech Republic in terms of strategic and innovation management. The result is an overview of the potential use of open data in the context of economic development and an estimate of the trend in applications open at the government level.

Haemophilia care in Central and Eastern Europe: challenges and ways forward from clinicians' perspective.

Given its role in landscape sustainability and health benefits, beekeeping is supported in all EU countries. The paper focuses on the assessment of the impact of beekeeping subsidies on the number of bee colonies in the Czech Republic. Subsidies in the Czech Republic are provided from national sources (state budget), from the budgets of individual regions and from EU sources. The paper presents the development of the number of bee colonies in the Czech Republic from 1990 to 2018. Until 2008, the number of bee colonies in the Czech Republic was decreasing. A significant increase occurred only in 2013. The influence of the amount of subsidy on the number of bee colonies was analysed using a panel data model and the Pearson correlation coefficient. The results show that subsidies have a significant positive influence on the number of bee colonies in Czech Republic and also in the individual regions of the Czech Republic. In terms of the specific focus of subsidies, we can observe a significant positive dependence between the number of bee colonies per beekeeper and technical support. Subsidies for the fight against varroosis are also very important.

The real estate tax is the sole property tax in the Czech Republic and has been part of its tax system since its establishment, i.e. since January 1, 1993. The Czech Republic has long been recommended by the Organisation for Economic Co-operation and Development (OECD) to increase the collection of this tax because its yield as a share of gross domestic product (GDP) is one of the lowest among all OECD and EU countries. The lower yield is in part attributable to the manner in which the tax base is determined. The Czech Republic, with the exception of a few minor instances, continues to employ the assessment-based rather than the value-based method of determining the tax base. Furthermore, the Czech Republic is encouraged to use the correction elements at the disposal of municipalities to influence the amount of property tax. This article examines the revenue aspect of real estate tax in the Czech Republic, including the determination of the tax base and the use of correction mechanisms. In light of these considerations, it is evident that the development of the Czech real estate tax system has been influenced by a number of factors, including the introduction of one of the most significant amendments to the Real Estate Tax Act in the country’s history. This amendment, known as the consolidation package, was implemented on January 1, 2024 and has had a profound impact on the current legislation.

Розглянуто проблему сучасної міграційної кризи в країнах ЄС, основні загрози безпеки зовнішніх кордонів ЄС та загострення міжетнічних конфліктів. Проаналізовано сучасну міграційну політику країн ЄС, розкрито основні підходи до вирішення міграційних проблем, висвітлено проблеми інтеграції мігрантів у європейські суспільства, заходи, які застосовують окремі європейські держави у боротьбі із нелегальною міграцією, а також наголошено на необхідності вдосконалення сучасної міграційної політики країн ЄС, розробки нових умов та принципів адаптації мігрантів, що застосовуватимуться Україною. Відзначено, що прагнення України стати рівноправним членом світової та європейської спільноти вимагає від нашої держави неухильного дотримання міжнародних угод та стандартів у сфері захисту прав людини, одним з яких є свобода вільного переміщення громадян. Україна, в силу свого геополітичного розташування, стала транзитною країною для багатьох шукачів кращого життя. У цьому потоці певний відсоток становлять люди, що змушені шукати притулок. Ці люди не можуть розраховувати на захист своїх урядів, і в цьому відрізняються від інших мігрантів, у яких би тяжких умовах ці мігранти не знаходилися, а також від інших груп людей, які мають потребу в гуманітарному захисті. Також автор намагається проаналізувати питання нелегальної міграції до країн європейського континенту, що було викликано і спровоковано напливом біженців із територій, де активно ведуться військові дії та масові збройні конфлікти; робиться спроба висловлення пропозицій та шляхів їх розв’язання. Також сформульовано поняття «європейська міграційна криза», що застосовується для визначення ситуації, яка склалася в країнах Європейського Союзу внаслідок процесів нелегальної міграції біженців. Проаналізовано ключові проблеми нелегальної міграції, розглянуто основні заходи, що здійснюються ЄС задля врегулювання напливу мігрантів, визначено рівень їх ефективності. Акцентовано увагу на необхідності вдосконалення міграційної політики як на рівні країн-учасниць ЄС, України, так і Європейським Союзом загалом.

The objective of the paper is to determine the relationship between a vehicle price and its safety ratings in the Czech Republic for vehicles sold and newly registered in the year 2022. The data collection was performed using content analysis. It was found that in 2022, Škoda Auto vehicles accounted for more than 35 % of all newly registered vehicles in the Czech Republic. The evaluation of vehicle safety was performed on the basis of results published on the EuroNCAP server. The findings were used as a basis for performing cluster analysis and correlation analysis of the data obtained. The analysis shows that even though safety plays an important role in the automotive industry, vehicle price is not a decisive factor in achieving higher safety ratings. The findings of this paper have a significant impact on consumers and automotive, showing that the price difference between vehicles does not necessarily correlate with different levels of safety. The limitation of this paper is its focus on the Czech Republic only, which may influence the generalization of the results to other markets.

The article provides a summary of evidence on the development of poverty in the Czech Republic since 1989. First, the new sources of poverty after 1989 and the new measures introduced to prevent or combat it are described. Second, the relative ease with which it is possible to leave the labour force and the impact of departures on household income is considered. Third, a variety of measurements that reveal different faces of poverty, comparing so-called objective and subjective indicators, are presented. Fourth, the working poor are examined and compared with the non-working poor. As a comparison of Microcensus data demonstrates, more change occurred in the composition than in the amount of poverty. Before 1989, poverty was caused mainly by demographic factors. In contrast, unemployment became the strongest factor of poverty under the market economy. This largely manifested itself after 1997, when there was a rapid increase in unemployment in the Czech Republic and the numbers for long-term unemployed grew even faster. Simultaneously, the problem of 'the working poor' appeared, but it is far less acute in the Czech Republic than in other EU countries. In conclusion, drawing sociology more into poverty research is stressed as a necessity. Sociologický casopis/Czech Sociological Review, 2004, Vol. 40, No. 6: 807-833 Under the communist regime, various circumstances meant that poverty remained mostly invisible. First, ideology rendered it taboo, and all manifestations of poverty were deliberately concealed. Second, owing to the general equalisation of living conditions, disparities in income were quite small and the living standard of the majority of the population was not far from the minimum. Third, owing to compulsory employment, there was no poverty caused by labour market failures. In the end, by impoverishing and subordinating the entire population, the regime managed to conceal poor individuals and groups. Since 1990, poverty issues have become a standard part of the agenda of so* This study was supported by the Targeted Grant Scheme of the Grant Agency of the Academy of Sciences of the Czech Republic No. S 7028351 under the title 'Structural Tensions in the Interface between the Labour Market and Social Policy from the Perspective of Human Resources and Social Inclusion'. ** Direct all correspondence to: Jiři Vecernik, Institute of Sociology, Academy of Sciences of the Czech Republic, Jilska 1, 110 00 Prague 1, Czech Republic, e-mail: Jiri.Vecernik@soc.cas.cz © Sociologický ustav AV CR, Praha 2004

How Much do Non-Tariff Measures Explain the Border Effect at Entry to the EU Market? The CEECs Agri-Food Exports to EU in the Pre-Accession Period.