{"title":"Budget Allocation of Taxes to Territorial Budgets","authors":"Ivana Pařízková","doi":"10.53116/pgaflr.2019.2.6","DOIUrl":"https://doi.org/10.53116/pgaflr.2019.2.6","url":null,"abstract":"The contribution deals with the financing of territorial self-governing units in the Czech Republic. The economic basis of local governance is still the most important and the most complicated issue of local governance. Local governances need economic independence for filling their tasks. The aim of this paper is to describe the importance of budget allocation of taxes (BAT) for municipal and regional budgets in the Czech Republic and, on the basis of description and critical analysis or comparison and synthesis of acquired knowledge, to confirm or disprove the hypothesis that partial amendments to the Act on Budget Allocation of Revenue of Certain Taxes to territorial budgets damage municipalities and regions or, on the contrary, strengthen their permanent financial basis. Description, analysis and synthesis are used as a method for writing this article.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128339178","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Prolonging Payment Deadlines of Real Estate Tax Instalments to Entrepreneurs in Connection with Covid-19 in Poland: Basic Rules, Consequences of the Application of the Mechanism and Selected Disadvantages of Tax Resolutions","authors":"Mariusza Popławski, Mariusz Charkiewicz","doi":"10.53116/pgaflr.2020.2.5","DOIUrl":"https://doi.org/10.53116/pgaflr.2020.2.5","url":null,"abstract":"The primary aim of this article is to present fundamental principles resulting from Article 15q of the Covid Act – which contains the legal basis for passing tax resolutions – according to which the municipality councils may prolong to entrepreneurs payment deadlines of certain instalments in real estate tax. This paper discusses the consequences of introducing these preferences, as well as certain flaws of the tax resolutions adopted on the basis of the aforementioned regulation of the Act on Covid. The flaws were detected on the basis of the analysis of the resolutions adopted by regional accounting chambers finding shortcomings in the resolutions of municipality councils adopted on the basis of the aforementioned provision of the Act on Covid.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128112488","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Masks, Face Veil Bans and “Living Together”","authors":"R. Kahn","doi":"10.53116/pgaflr.2021.2.2","DOIUrl":"https://doi.org/10.53116/pgaflr.2021.2.2","url":null,"abstract":"The “living together” concept poses a puzzle. Why did Europeans decide that life in a modern democracy requires showing one’s face? One explanation is opposition to Muslims and Islam. But the enforcement of face veil bans against non-religious mask wearing raises doubts. This essay poses an alternative explanation. What if the face veil bans persist because of European conceptions of privacy? Von Hannover v. Germany held that one be private in public. Given this, why wear a mask? What is there to hide? To explore this idea, the essay turns to the United States, where one cannot be “private in public” and mask wearing has been opposed on narrow grounds such as public security and the content of specific masks. At the same time, the United States respects the decisional privacy of someone to wear a mask even for “irrational” reasons, something the “living together” idea tends to ignore.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121939067","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Abolition of Tax on Acquisition of Immovable Property: A Tool to Suppress the Negative Consequences of Covid-19 or a Politicum?","authors":"Michal Radvan, Sandra Papavasilevská","doi":"10.53116/pgaflr.2020.2.4","DOIUrl":"https://doi.org/10.53116/pgaflr.2020.2.4","url":null,"abstract":"The tax on acquisition of immovable property was abolished on September 26, 2020 in the Czech Republic. One of the reasons mentioned in the explanatory report to the Act was the statement that the abolition deals with the effects of this virus on society. The main aim of the article is to answer the question of whether the abolition of the tax on acquisition of immovable property is a tool to suppress the negative consequences of Covid-19 or a politicum. To get the answer, it is necessary to shortly describe the tax on acquisition of immovable property and its structural components and make a basic comparison with the other EU Member States. We also summarise the pros and cons of the tax and related findings of the Constitutional Court. As the property transfer tax is connected with the income tax and there were several amendments in the proposal, it is needed to analyse these changes. Based on the research, it is possible to conclude that the abolition of the tax on acquisition of immovable property is definitely not a tool to suppress the negative consequences of Covid-19; it is just a politicum: political parties believe that the abolition of the transfer tax brings them more voices in the elections.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126428247","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Governments’ Measures to Govern the Coronavirus Crisis and the Lessons Learned","authors":"Saqer Sulaiman","doi":"10.53116/pgaflr.2020.2.2","DOIUrl":"https://doi.org/10.53116/pgaflr.2020.2.2","url":null,"abstract":"Since its appearance in late 2019 in China, the Coronavirus pandemic has posed a real challenge to humanity and governments. No country was safe from the effects of the virus, whether from a medical, economic, or social point of view. In the absence of international coordination, countries began to rely on their own capabilities to curb the pandemic and mitigate its negative effects. To achieve these goals, different strategies and measures have been adopted. Despite the challenges governments faced, these measures definitely helped alleviate the severity of the epidemic and slowed its spread. These measures include, but are not limited to, lockdown, border restrictions, home quarantine, the imposition of wearing masks and social distancing. This crisis stresses the importance of a country’s financial, technical and human capabilities in governing crises. Moreover, it revealed that the absence of international cooperation in managing international crises has dire consequences for the international community.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130701502","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}