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The Model of Degressive Taxation of Trucks: Case of the Czech Republic 货车累进课税模式:以捷克共和国为例
Danube Pub Date : 2021-03-01 DOI: 10.2478/danb-2021-0002
B. Andrlík, Michaela Podlasová
{"title":"The Model of Degressive Taxation of Trucks: Case of the Czech Republic","authors":"B. Andrlík, Michaela Podlasová","doi":"10.2478/danb-2021-0002","DOIUrl":"https://doi.org/10.2478/danb-2021-0002","url":null,"abstract":"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.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41333805","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}
引用次数: 0
Data and E-commerce: An Economic Relationship 数据与电子商务:一种经济关系
Danube Pub Date : 2021-03-01 DOI: 10.2478/danb-2021-0003
L. Klimek, Rastislav Funta
{"title":"Data and E-commerce: An Economic Relationship","authors":"L. Klimek, Rastislav Funta","doi":"10.2478/danb-2021-0003","DOIUrl":"https://doi.org/10.2478/danb-2021-0003","url":null,"abstract":"Abstract In almost all sectors, online services play a much larger role than a few years ago. Data-driven platform models combine an ever greater degree of market power. The associated concentration effect leads to the displacement of medium-sized companies from the market. When looking at the large platforms of this new digital economy their success model is based almost exclusively on generating data and extracting economically useful information from this data. In relation to trading platforms, the use of data serves among other things to increase efficiency. The so-called data sharing offers numerous advantages that can be leveraged in connection with e-commerce platforms. Due to this, we will first take a closer look at e-commerce and the special economic characteristics of the business model of digital platforms (especially Amazon). The next chapter discusses the current legal framework and focus on the antitrust claims of retailers against online platforms. Then, we will deal with the legal-political approaches to the digital platform economy. The study concludes with various options for action which can be derived from the legal and economic explanations outlined in the previous chapters.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48890096","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}
引用次数: 3
The Role of Fiscal Decentralization in Municipal Budgets: Case of the Czech Republic 财政分权在市政预算中的作用:以捷克共和国为例
Danube Pub Date : 2021-03-01 DOI: 10.2478/danb-2021-0005
B. Andrlík, Martina Halamová, Lucie Formanová
{"title":"The Role of Fiscal Decentralization in Municipal Budgets: Case of the Czech Republic","authors":"B. Andrlík, Martina Halamová, Lucie Formanová","doi":"10.2478/danb-2021-0005","DOIUrl":"https://doi.org/10.2478/danb-2021-0005","url":null,"abstract":"Abstract Immovable property tax is one of the key elements of fiscal decentralization in the Czech Republic. It is the only tax that is directed to municipal budgets in the full amount. It is also the only tax the total receipts of which can be influenced by municipalities by means of corrective features. Although the significance of immovable property tax in the process of fiscal decentralization is undeniable, its role in municipal budgets is much discussed. The goal of the article is to evaluate the role of immovable property tax in budgets of Czech municipalities through its impact on the resulting balance of financial management of a particular municipality. The role of immovable property tax is assessed against its importance for the municipal budget. The data concerning financial management of municipalities, the amount of receipts of immovable property tax and the possibilities of utilization of the local coefficient in the year 2019 are analyzed in detail. The results identified by the analysis are compared with the situation in 2012 and it may be stated that although the role of immovable property tax in municipal budgets has decreased if compared with the year 2012, it still represents a significant income of Czech municipalities. At the same time, the current economic situation suggests that the importance of immovable property tax will increase in the years to come.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41647543","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}
引用次数: 1
Institutional Investors in the Czech Voucher Privatisation 捷克代金券私有化的机构投资者
Danube Pub Date : 2020-12-01 DOI: 10.2478/danb-2020-0020
Magdalena Šuterová
{"title":"Institutional Investors in the Czech Voucher Privatisation","authors":"Magdalena Šuterová","doi":"10.2478/danb-2020-0020","DOIUrl":"https://doi.org/10.2478/danb-2020-0020","url":null,"abstract":"Abstract Voucher privatisation that proceeded in the Czech Republic in the 1990s was a realisation of a unique experiment which resulted in the transfer of almost half of state-owned enterprises to private hands within two years. A substantial part of these private hands was represented by intermediaries – the investment privatisation funds (IPFs). Their presence in the privatisation is often criticised as the cause of the extensive tunnelling. The aim of the paper is to find out how these funds performed after the privatisation. Using the standard Capital Asset Pricing Model, with OLS parameter estimations, I conclude that the so-called tunnelling was not as extensive, and that the privatisation funds were not as harmful for the privatisation as is believed.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43148425","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}
引用次数: 0
Importance of Social Competency Development During Business University Studies 商学院学习中社会能力培养的重要性
Danube Pub Date : 2020-12-01 DOI: 10.2478/danb-2020-0018
Lucie Depoo, Markéta Šnýdrová, I. Šnýdrová, Gabriela Ježková Petrů
{"title":"Importance of Social Competency Development During Business University Studies","authors":"Lucie Depoo, Markéta Šnýdrová, I. Šnýdrová, Gabriela Ježková Petrů","doi":"10.2478/danb-2020-0018","DOIUrl":"https://doi.org/10.2478/danb-2020-0018","url":null,"abstract":"Abstract Adequate level of social competencies after university graduation is necessary for today’s competitive environment. This study aims to identify and present most important social competencies based on perceptions of students and graduates of case business university. The data were collected by questionnaire survey of graduates in 2017–2018. Two dimensional statistical methods were used to evaluate the results. Examination of graduates leads to identification of factors affecting preferences in higher education to fill expectation of current society and labor market. Specific factors impacting evaluation of business education and its development are discussed. The results show current approaches towards social competency development. Limit of the study is a narrow focus on one private business university. It may be taken as case study and a base for further research and benchmarking between universities.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48913061","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}
引用次数: 0
The Willingness of Generation Z to Financially Support CSR – A Central European Study Z世代经济支持企业社会责任的意愿——一项中欧研究
Danube Pub Date : 2020-12-01 DOI: 10.2478/danb-2020-0016
Radka Macgregor Pelikánová, Robert K. Macgregor
{"title":"The Willingness of Generation Z to Financially Support CSR – A Central European Study","authors":"Radka Macgregor Pelikánová, Robert K. Macgregor","doi":"10.2478/danb-2020-0016","DOIUrl":"https://doi.org/10.2478/danb-2020-0016","url":null,"abstract":"Abstract Sustainability, with its three pillars, is projected into Corporate Social Responsibility (CSR) and their effectiveness and efficiency depend upon the operation of the multi-stakeholder model. Both the EU and the EU member states depone clearly that, via CSR, we can exit from the COVID-19 crises stronger and better. The feasibility of the CSR depends upon the eager support of all stakeholders, including consumers. Therefore, it is highly relevant to assess whether the new group of consumers, known as Generation Z, is open to financially support CSR, to what extent and why and/or under what conditions. These three research questions became the foundation of a survey of 179 college students paying for their tertiary study at a private university in Prague. The survey included both closed and open question, brought forth a highly revealing and surprisingly consistent message about the conditional and rather generous readiness of this new generation of consumers in Central Europe, and led to a set of recommendations.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45196942","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}
引用次数: 5
Decision Making, Interest Intermediation, and Value: In Government, Public, and Private Agencies Corporatism for Work Promotion 决策、利益中介与价值：政府、公共和私人机构中促进工作的团体主义
Danube Pub Date : 2020-12-01 DOI: 10.2478/danb-2020-0019
Esien Eddy Bruno
{"title":"Decision Making, Interest Intermediation, and Value: In Government, Public, and Private Agencies Corporatism for Work Promotion","authors":"Esien Eddy Bruno","doi":"10.2478/danb-2020-0019","DOIUrl":"https://doi.org/10.2478/danb-2020-0019","url":null,"abstract":"Abstract This paper analysis decision making, interest intermediation, and value in the realm of government, public and private cooperation under corporatism to enable young third-country immigrants’ transition to work in Austria, Finland and the Czech Republic. Based on document analysis, this paper concludes a centralized delegation of authority, interest intermediations, and public values administrative devices in corporatism governance with democratic deficit that steer young third-country immigrants transition to work. However, the Czech Republic is dissimilar to Austria and Finland with the focus on relationship and partnership cooperation pattern to build contacts, where as Finland and Austria prefer cooperation in the form of coordinating varying employment objectives. The outcome points to deliberate democracy in neoliberal market-oriented setting. This is relevance to bureaucratic accountability and performance monitoring, but imperative to operational risk that may not only impair vulnerable people's belongings, but jeopardize public value accountability, sustainable finance and democratic values.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49666138","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}
引用次数: 4
Changes in the Structure of Financial Intermediation – Eastern-Central European Developments in the Light of Global and European Trends 金融中介结构的变化——从全球和欧洲趋势看中东欧的发展
Danube Pub Date : 2020-12-01 DOI: 10.2478/danb-2020-0017
A. Bethlendi, Katalin Mérő
{"title":"Changes in the Structure of Financial Intermediation – Eastern-Central European Developments in the Light of Global and European Trends","authors":"A. Bethlendi, Katalin Mérő","doi":"10.2478/danb-2020-0017","DOIUrl":"https://doi.org/10.2478/danb-2020-0017","url":null,"abstract":"Abstract The article analyses the structural changes of the financial intermediary system of Eastern-Central European (ECE) countries, that joined the EU in 2004, namely the Czech Republic, Hungary, Poland, Slovakia and Slovenia (ECE5) in the light of global and European trends from 2004 to 2016. Its two main focuses are the characteristics of the structural shifts and interconnectedness between banks and financial markets, on the one hand, and the size and specificities of shadow banking systems, on the other. Despite the limited catching up of the region the ECE5 countries has a much less deep and more bank-based financial system than their European counterparts without the emergence of significant market-based banking and shadow banking. However, while in the developed countries the most important shadow banking institutions are the non-money market mutual funds, in ECE5 countries other non-bank financial institutions are those that potentially exposed to shadow banking risk.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46226586","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}
引用次数: 5
Asian Foreign Direct Investments in the Visegrad Countries: What Are Their Motivations for Coming Indirectly? 亚洲在维谢格拉德国家的直接投资:他们间接投资的动机是什么?
Danube Pub Date : 2020-09-01 DOI: 10.2478/danb-2020-0014
A. Gubik, M. Sass, Ágnes Szunomár
{"title":"Asian Foreign Direct Investments in the Visegrad Countries: What Are Their Motivations for Coming Indirectly?","authors":"A. Gubik, M. Sass, Ágnes Szunomár","doi":"10.2478/danb-2020-0014","DOIUrl":"https://doi.org/10.2478/danb-2020-0014","url":null,"abstract":"Abstract Asian foreign direct investments are significant in the Visegrad countries (Czech Republic, Hungary, Poland and Slovakia). Statistics compiled by the OECD’s new balance of payments manual (BPM6) show that the FDI stock of Asian investors is significantly higher than the data on direct investors suggest, meaning that companies go through intermediary countries before the investment reaches its final destination. The purpose of the article is to analyse why Asian FDI invest through intermediaries rather than directly. The paper analyses the main reasons for this “indirectedness” based on statistical data, other sources and semi-structured interviews with automotive and electronics companies. Our results show that the motivations for using an intermediary country can be manifold. Tax optimisation is often the reason why a company goes through a country with a more favourable regulatory environment. In addition, the geographical distance and global production chain considerations can be important, as well as the aim of companies from emerging countries to conceal the investor’s real origin. The increasing number of acquisitions further enhances the share of indirect investments, as with the acquisition of a foreign parent company the new owner also inherits its subsidiaries.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42135845","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}
引用次数: 3
Effectivity of Progressive Taxation from the Micro- and Macroeconomic Perspective 从微观和宏观经济角度看累进税的有效性
Danube Pub Date : 2020-09-01 DOI: 10.2478/danb-2020-0013
Alena Zubal’ová, Martin Geško, Michal Borza
{"title":"Effectivity of Progressive Taxation from the Micro- and Macroeconomic Perspective","authors":"Alena Zubal’ová, Martin Geško, Michal Borza","doi":"10.2478/danb-2020-0013","DOIUrl":"https://doi.org/10.2478/danb-2020-0013","url":null,"abstract":"Abstract Many empiric analyses on the topic of the progression exist and despite their often contradictory results governments still include their conclusions in to their tax policies. Many questions arise in relation to the issue: What is the theoretical justification of progressive taxation? What are the effects of the progression from the microeconomic and macroeconomic perspectives? Which conditions should be met in the real-world for progressive taxation to be effective? The purpose of the article is to find the answers to these questions. We aim to identify a set of requirements that shall be observed if the efficiency of progressive taxation in real conditions is the goal. We conclude that the taxation as a built-in stabilizer have an impact on economic stability under certain conditions. We described the mechanism of how the taxation act in the counter-cyclic and pro-social way and we defined the factors which influence the efficiency of progressive taxation in the real economy.","PeriodicalId":38400,"journal":{"name":"Danube","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48487173","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}
引用次数: 3
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