Effective tax rate for income from employment in the Czech Republic and Slovak Republic - a comparative study

This paper deals with the influence of air accidents on legislation in civil aviation in the Slovak Republic and Czech Republic. Firstly, it focuses on defining essential terms, organizations, laws, and regulations which are affecting air accidents investigation. All these elements are based on the aviation regulation L13 (ANNEX 13). Then it deals with detailed analysis of chosen air accidents that happened in Czech or Slovak Republic. As a result of previous research have been defined categories of the most common causes of air accidents between the year 2016 and 2020 which occurred in Czech and Slovak Republic and created their classification. The main goal of the paper was to identify new legislation measures and changes, which have been propounded or adopted to prevent another air accidents with the same or similar causes in the future. Among those regulations belongs for example area 100 KSA, AUPRT or background checks. Lastly it deals with the upcoming legislation changes affecting civil aviation in Slovak Republic.

This study aims to identify the differences in the use of HPV vaccination between female medical students in the Czech and Slovak Republics and their possible causes. We performed a cross-sectional survey among female students of general medicine in all faculties of medicine in the Czech and Slovak Republics. We obtained 630 questionnaires from the Czech Republic and 776 questionnaires from the Slovak Republic. In the Czech Republic, 65.4% of female medical students underwent HPV vaccination, while in the Slovak Republic, the figure was 21.1%. In the Czech Republic, residency and religion of students did not influence their rate of vaccination. However, in the Slovak Republic, village residency with less than 5,000 inhabitants lowered the probability of vaccination with OR = 0.56 (95% CI: 0.38-0.84), and the Catholic religion lowered the probability of vaccination with OR = 0.40 (95% CI: 0.28-0.57). Czech students were informed about the possibility of vaccination by a paediatrician in 55.7% of cases, while the figure for Slovak students was 26.8%. In the Czech Republic, 75.7% of students participated in regular cervical oncologic screening, while in the Slovak Republic, the figure was 57.7%. Vaccination of relatives would be recommended by 86.5% and 80.5% of Czech and Slovak students, respectively. The adoption of an oncologic prevention programme and the more extensive propagation by paediatricians are probably the medical reasons for the higher HPV vaccination among Czech students. Demographic factors - village residency and religion - are also important.

Nowadays, influence of international business groups on the individual countries´ economic systems is still growing. Effective tax rate showing a real level of the tax burden is one of the most important parameters of each economy. This article analyses the factors affecting the effective corporate income tax rate of the blue chips in the Czech Republic and in the Russian Federation. The factors are divided into two groups: external and internal ones. The hypothesis states that the internal factors (assets, debt ratio and equity) are more correlated with the dependent variable than the external ones (Paying Taxes index and average oil price). The regression analysis, particularly, panel data model with fixed effects, was used to estimate influence of the independent variables on the effective tax rate separately in Russia and Czech Republic. The research demonstrated that the mentioned internal factors are more significant for the Russian companies that the external factors. In the case of the Czech Republic, the same result was obtained with lower confidence level.

At the beginning of 1999, the new Framework 5 research program of the European Union was launched. Ten formerly socialist European countries have been admitted as associated participants. On this occasion, Robert Koenig published an article (News Focus, 1 Jan. p. [22][1]) discussing the level and current problems of science in those countries. We would like to point out some problems with the treatment of the data on citation statistics and offer a few additional comments on the subject. Having analyzed in detail the data provided by the Institute for Scientific Information (ISI), we conclude that the table on citation impacts in Koenig's article is based on an option that allows the user to extract the citation impact for a 5-year period, 1993 to 1997. This particular choice seems unfair, specifically for the Czech and Slovak republics. Czechoslovakia split into two states, the Czech Republic and the Slovak Republic, at the beginning of 1993. ISI provides independent statistics for the Czech and Slovak republics only from 1994 on. The split of the former Soviet Union and Yugoslavia occurred earlier. Therefore, the new states formed on these territories have had separate representations in the ISI database since 1993. Consequently, only the 4-year citation impact for the Czech and Slovak Republic was compared with the 5-year impact for the other countries in the table. We recalculated the citation impacts for all the countries listed in the table for the 4-year period 1994 to 1997 to make them directly comparable with the data available for the Czech and Slovak republics. After this recalculation, the Czech Republic becomes 22nd and the Slovak Republic 27th out of 33 European countries, instead of 29th and 33rd, as stated in Koenig's article. It may be useful to recall that the typical citation half-time of the journals followed by ISI is 4 to 10 years or even more. Therefore, the citation impact from a recent period may not be the most suitable measure of scientific output. Perhaps more interesting is the secular evolution of the citation impact for Czechoslovakia and the Czech Republic. The acceleration, starting around 1991, that is, after the fall of the communist system, is notable. This acceleration started at the same time that the political barriers preventing free contacts of Czechoslovak scientists and their Western colleagues were removed, a promising indication for the future. No doubt the community of Czech scientists cannot be satisfied with their current citation impact. Even among ex-socialist countries, the Czech Republic falls behind Hungary, Estonia, and Poland. A more detailed study will be needed to find out how much this can directly be ascribed to a lower quality of Czech publications in comparison with those from other countries. Many of us still remember too well that especially in the period after the Soviet invasion in 1968, Czechoslovakia became one of the most isolated socialist countries. Many Czech and Slovak scientists who had been working abroad, often with remarkable success, were forced to sever contacts with science in their home country. The situation was better in Poland and Hungary. Polish and Hungarian scientists who decided to live abroad, even without the permission of their Soviet-controlled governments, did not lose the links to their home institutions. There were also other barriers that should be considered in a comprehensive study of the subject. Yet, we prefer to see positive signs of future development. For example, in 1991, Czechoslovak astronomers decided to be the first community from all the ex-socialist countries to join their national journal, Bulletin of the Astronomical Institutes of Czechoslovakia, with the largest European astronomical journal, Astronomy and Astrophysics. This change was followed by an increase in the number of their accepted and published papers. [1]: /lookup/doi/10.1126/science.283.5398.22

In this paper we provide a new list of all the mollusc species recorded outdoors in the Czech and Slovak Republics. This work is a supplement of the Ložek’s key on molluscs of the former Czechoslovakia. For the species recorded after the publishing of the book, publications of their first records in the Czech and Slovak Republics are given. Species which are either not included in this Ložek’s book or whose current taxonomical status highly differs from that published in the book are supplied with Czech commentaries, photographs of their shells or bodies, and drawings of important identification characters. This material is aimed at Czech and Slovak malacologists to provide information, missing or scattered in the literature, on currently known mo­llusc fauna of the Czech and Slovak Republics. The Ložek’s book and this supplement should provide necessary information on identification, ecology and also distribution of all mollusc species currently known from the Czech and Slovak Republics. If the species names used in this paper differ from the ones used in the Ložek’s book, we mention both. So far 247 species of molluscs, including 219 species of gastropods (50 aquatic and 169 terrestrial) and 28 species of bivalves, have been found outdoors in the Czech Republic. The fauna of Slovakia comprises 247 species, including 219 gastropods (51 aquatic and 168 terrestrial) and 28 bivalves. Altogether 282 species occur in the Czech Republic and Slovakia, 212 of them being common to both countries.

This paper presents the results of a comparative analysis of relative tax burden of taxpayers (natural persons) with income from employment in the Czech Republic from 1993 to 2009. Single, childless taxpayers with tax residency in the Czech Republic were chosen to represent this category of taxpayers. The amount of the tax burden was conceived as the sum of natural person income tax and the social and health insurance premiums paid by the taxpayer (employee), constituting in its nature and character a tax equivalent. The amount of these legally imposed payments was set with respect to the state valid and effective as of December 31st of the relevant year, in case of the year 2009 with respect to the state as of June 30th. The results of the performed analysis prove gradual decrease in relative tax burden in the period of 1993–2009 for taxpayers of all income groups. However, the decrease cannot be characterized as uniform. The most marked decrease was identified with taxpayers in the upper income groups. The most significant change in the relative tax burden took effect in association with changes introduced in the Act on Income Taxes as of January 1st, 2008 when the progressive income tax of natural persons was replaced with a flat-rate tax and when changes were introduced to the concept of the partial income tax base calculations applicable to natural persons. The main contribution of this paper can be seen in the fact that the comparison encompasses the time interval covering the entire effective life of the Act on Income Taxes. It is also important that in view of the specified solution conditions, the relative tax burden values presented in the graphs can be understood as maximum values of the tax burden of taxpayers having income from employment.

Objective: To determine if the application of guidelines for obstetrical anal sphincter injuries (OASIS) management adopted by professional society in a country improves healthcare compared to a country where the guidelines are not adopted. Materials and Methods: In 2008 and 2016, a questionnaire was sent to every maternity ward in the Czech and Slovak Republics. In 2011, the guidelines for OASIS management were published in the Czech Republic. The authors compared the changes in the management of OASIS in both countries and evaluated the effect of the guidelines on healthcare improvement. Results: In 2008, the current Royal College of Obstetricians and Gynaecologists (RCOG) classification of OASIS was not used by any hospital in both countries. In 2016, the classification was used by 48.8% of hospitals in the Czech Republic and by 11.5% of hospitals in the Slovak Republic. The percentage of hospitals in the Czech Republic which used antibiotic prophylaxis while treating OASIS increased from 87.3% in 2008 to 100% in 2016. In the Slovak Republic, the percentage decreased from 85.7% to 73.1%. Active follow-up increased in the Czech Republic from 40% to 70.8%. In the Slovak Republic, it increased from 33.3% to 38.5%. In 2008, the management according to EBM was not performed by any of centres participating in the survey. In 2016, this percentage increased to 34.1% in the Czech Republic and to 3.8% in the Slovak Republic. Conclusion: The introduction of guidelines improved healthcare more significantly compared to the country where guidelines are not yet adopted.

This article is focused on the real estate tax in the Czech and Slovak Republics. Different approaches to the tax are applied (determination of construction elements and tax collection method) in both states, hence the reason for conducting research in these states. Many researchers deal with real estate taxes from the perspective of municipalities or states. The motivation for this research was finding solutions for real estate tax reform in the Czech Republic from the perspective of taxpayers. 1352 questionnaires were evaluated (839 from the Czech Republic and 513 from the Slovak Republic). The tax justification was reviewed with regard to investing the revenues from real estate tax into improving the life of citizens in the municipality. The questionnaire using was assessed within the descriptive statistics, the Kruskal-Wallis test and the Pearson chi-square test. Based on empirical research, the median real estate tax is lower in the Czech Republic when compared to Slovakia. Nevertheless, the percentage of respondents who perceive the tax burden as high is 3.3% higher in the Czech Republic than in Slovakia. The perception of tax justice varies. Respondents in the Czech Republic perceive less improvement in their municipal infrastructure. Conversely, almost half of the respondents from Slovakia mentioned improvements in infrastructure in the municipality. The majority of respondents in both countries knew how collected funds are utilized and what specific projects were carried out in their respective municipalities.

BackgroundThe prevalence of Alzheimer's disease (AD) is increasing, and with it comes the demand for specialized services. Current information on the institutionalization of patients with AD is limited.ObjectiveTo determine the level of institutionalization among AD patients in the facilities of the Czech Republic and the Slovak Republic.MethodsA survey of the rate of institutionalization in facilities in the Czech Republic and Slovak Republic. The survey collects data on the institutionalization of patients suffering from AD in relation to the capacity of the facilities and the prevalence of the disease. Data were collected by representative quantitative survey, during years 2019-2021.ResultsPatients with AD occupy approximately 25% of the total capacities of institutions in the Czech and Slovak Republics. The rate of institutionalization of patients with AD is estimated at 20.5% in the Czech Republic and 24% in the Slovak Republic. This is more than the estimated worldwide rate of institutionalization of people with AD (16%) but less than the estimated rate of institutionalization of these patients in high-income countries (31%).ConclusionsAs the prevalence of AD increases, so do the demands for care. If there is no increase in institutional capacity, this growth will put more pressure on home care. In order to provide specialized care to as many patients as possible, emphasis must be placed on increasing the capacity of institutions.

The basis of neoclassical theory of fiscal policy is the significant rationality of economic subjects. Rationality results from the ability of these entities to optimize their decisions within a long time horizon, taking into account the activities of other entities, for example Government. An important economic entity is also municipalities and cities as representatives of local self-government. In most countries, fiscal decentralization has taken place in relation to local self-government which aim was reducing the local government's dependence on the state's financial management. Nevertheless, the state's incomes are still identifying as an important part of local budgets. The objective of the contribution is to evaluate the tax incomes of municipalities on the basis of selected indicators in the conditions of the Slovak Republic and the Czech Republic in the period 2009 - 2016. The basis for the analysis was cumulative data from municipalities in the Slovak Republic (2 890 municipalities) and cumulative data from municipalities in the Czech Republic (6 271 municipalities) processed in MS Excel. The analysis showed that incomes from tax of personal income represent on average over the analysed period 70% on tax incomes for municipalities in the Slovak Republic and 22% on tax incomes of municipalities in the Czech Republic. Within the structure of the current incomes of municipalities in the Slovak and Czech Republic, tax incomes represent an important component. At the level of municipalities in the Slovak Republic tax incomes represent on average over the analysed period 53% on total current incomes of municipalities and in municipalities in the Czech Republic tax incomes represent 52% on total current incomes of municipalities. Within the analysed period, we register a faster increase of the total current incomes in the municipalities in the Slovak Republic in comparison with the municipalities of the Czech Republic.

The agricultural sector in the Czech and Slovak Republic has problems in big and also in small farms. The pa- per is based on the assumption of the family farm algorithm, which is focused on the plant production. A family farm is represented by two adults and two children. The aim is to calculate the minimum size of the farm in hectare needed to achieve the average income (in the national economy) of the 4-member family in the Czech Republic and in Slovakia. The algorithms for determining the size of a family farm focused on crop farming in the corn production area in the economic and production conditions of the Czech Republic and the Slovak Republic were given the following inputs: the average annual income of a 4 member family, own costs for chosen crops, prices crops, average subsidies for agricultural land, average annual harvests of chosen crops. Data were obtained from the ministries of agriculture and statistical offices from both states. We calculate the average 4 member family in Slovakia needs to earn minimum 16 77.44 Euro per year and in the Czech Republic 18 322.08 Euro per year. The results of the paper proved that, according to the model of an average farm focused on crop production, the acreage of 89.99 ha in Slovakia and 122.31 ha in the Czech Republic of agricultural land needs to have one family farm. We are calculating with following commodities: wheat, barley, grain maize, sunflower, oil rape, potatoes and pea. One way to track changes in farm structure is to examine trends in the average size of holding, or average herd size in the case of livestock farms. However, this measure can seriously underestimate the pace of change where much of the growth (in area farmed, or in livestock numbers) takes place on the larger holdings. The persistence of many small holdings, even though the share of the land or livestock that they control is small and may be falling, tends to mask the extent of structural change as measured by averages. The aim of submitted paper is to determine the minimum size of agricultural land of a small family farm focused on plant production in the economic and production conditions of the Czech and Slovak Republics. In the submitted paper the data on farmers has been used in Slovakia and the Czech Republic from the data of business calculations by Research Institute of Agricultural and Food Economics from Slovakia and Research Institute of Agricultural Economy from Czech Republic. Key words: farm size, agricultural land, crop production, crops, costs, prices, subsidies.

As two neighboring countries in central Europe with national cancer registries, the Slovak (SR) and Czech Republics (CR) are countries with a medium global rate in the occurrence of prostate cancer. This paper analyzes the incidence of prostate cancer and mortality before and after the introduction of PSA testing in the two Republics and the possible reasons for any differences discovered and compares the results with selected regions and countries of the world. In the Slovak Republic, prostate cancer incidence (age-adjusted to the world standard population) has risen from 14.6/100,000 in 1968 (95% CI, ±1.5772) to 36.2/100,000 in 2005 (95% CI, ±2.0678). The estimated annual increase in the incidence during the period 1968-1991 (before nationwide PSA testing) was 0.421; from 1991 (when nationwide PSA testing began) to up to 2003 it was 0.941. Mortality rates grew from 7.3/100,000 in 1968 to 14.9/100,000 in 2005. In spite of the geographic proximity of the two countries, the increase in incidence occurred faster in the Czech than in the Slovak Republic, from 15.8/100,000 in 1977 (95% CI, ±0.9748) to 59.5/100,000 in 2005 (95% CI, ±1.7187). The estimated annual increase in incidence in the Czech Republic for the period of 1977-1991 was 0.581. From 1991 (when national PSA testing began) until 2003, it was 1.981. In the period before 1991, mortality rose more sharply in the Czech than in the Slovak Republic, whereas after the introduction of PSA testing mortality stabilized more quickly in the Czech than in the Slovak Republic. In the Slovak Republic, a significant reduction in mortality was observed after 2002 and has continued to the present and probably is not affected only by the results connected with the increase in PSA testing. The difference in the incidence and mortality of prostate cancer in the Slovak and the Czech Republics results from a difference in the intensity of PSA testing as well as from the introduction of complex, more effective treatment in advanced clinical stages.

As two neighboring countries in central Europe with national cancer registries, the Slovak (SR) and Czech Republics (CR) are countries with a medium global rate in the occurrence of prostate cancer. This paper analyzes the incidence of prostate cancer and mortality before and after the introduction of PSA testing in the two Republics and the possible reasons for any differences discovered and compares the results with selected regions and countries of the world. In the Slovak Republic, prostate cancer incidence (age-adjusted to the world standard population) has risen from 14.6/100,000 in 1968 (95% CI, ±1.5772) to 36.2/100,000 in 2005 (95% CI, ±2.0678). The estimated annual increase in the incidence during the period 1968-1991 (before nationwide PSA testing) was 0.421; from 1991 (when nationwide PSA testing began) to up to 2003 it was 0.941. Mortality rates grew from 7.3/100,000 in 1968 to 14.9/100,000 in 2005. In spite of the geographic proximity of the two countries, the increase in incidence occurred faster in the Czech than in the Slovak Republic, from 15.8/100,000 in 1977 (95% CI, ±0.9748) to 59.5/100,000 in 2005 (95% CI, ±1.7187). The estimated annual increase in incidence in the Czech Republic for the period of 1977-1991 was 0.581. From 1991 (when national PSA testing began) until 2003, it was 1.981. In the period before 1991, mortality rose more sharply in the Czech than in the Slovak Republic, whereas after the introduction of PSA testing mortality stabilized more quickly in the Czech than in the Slovak Republic. In the Slovak Republic, a significant reduction in mortality was observed after 2002 and has continued to the present and probably is not affected only by the results connected with the increase in PSA testing. The difference in the incidence and mortality of prostate cancer in the Slovak and the Czech Republics results from a difference in the intensity of PSA testing as well as from the introduction of complex, more effective treatment in advanced clinical stages.

The paper assesses similarities and differences between Finland, the Czech Republic and the Slovak Republic in terms of their forest bioeconomies. In Finland, which is perceived as a leader in forest bioeconomy, the national bioeconomy strategy was adopted in 2014 and updated in 2022. The Czech and Slovak Republics are following a path towards adopting national forest bioeconomy strategies and have partially adopted bioeconomy principles in other forestry-related strategic documents. The relevant core strategies are, the adoption of the bioeconomy concept in the Czech Republic by the Ministry of Agriculture, and the Low-Carbon Development Strategy of the Slovak Republic. The Czech and Slovak Republics have the potential to utilize the forest sector in order to enable development of their forest bioeconomies in the future.

Purpose: Crowdfunding as a form of alternative financing has become a widespread and successful form of financing new ideas. In this paper, we investigate crowdfunding in CEE countries, Slovakia and Czech Republic, with a strong focus on reward-based crowdfunding. The aim of this paper is to describe the current situation of crowdfunding in the Czech and Slovak Republic.Methodology/Approach: We have analysed the Czech and Slovak market and compared it to the global platform Kickstarter in an attempt to find variables affecting the success of projects using linear and logistic regression.Findings: The distribution of types of crowdfunding is similar to the global situation, but the low levels of awareness and conservatism are slowing down the speed of development of crowdfunding in Slovakia and the Czech Republic. We have also observed a higher degree of uncertainty and randomness in modelling of crowdfunding.Research Limitation/implication: In this paper, not all crowdfunding portals have been included because of data unavailability.Originality/Value of paper: The originality of this paper is guaranteed by its focus on the crowdfunding industry in the Czech and Slovak Republic.