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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
Q2 Social Sciences Pub Date : 2021-03-01 DOI: 10.2478/danb-2021-0002
B. Andrlík, Michaela Podlasová
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.
摘要本文探讨了与道路税设计相关的问题,道路税是一种支持卡车运营的工具,对交通基础设施更环保。引言介绍了对欧盟成员国道路税的分析,其目的是确定在基础设施方面支持环保卡车的特征。贡献的主要部分是制定了道路税率的回归模型,该模型经过了统计、计量经济学和经济验证,以确认或反驳卡车道路税率的递减性。经济验证基于文本附件2中定义的典型车辆示例。结论给出了所取得的结果,验证了捷克共和国道路税的递减性。税率相对于卡车车轴的数量是递减的;因此,在公平税收原则的基础上,设计了一个消除卡车税率体系递减性的建议,这也在贡献中进行了讨论。
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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
Q2 Social Sciences Pub Date : 2021-03-01 DOI: 10.2478/danb-2021-0003
L. Klimek, Rastislav Funta
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.
摘要在几乎所有行业,在线服务都比几年前发挥了更大的作用。数据驱动的平台模型结合了越来越大程度的市场力量。相关的集中效应导致中型公司从市场中撤出。当审视这种新的数字经济的大型平台时,他们的成功模式几乎完全基于生成数据并从这些数据中提取经济上有用的信息。就交易平台而言,数据的使用有助于提高效率。所谓的数据共享提供了许多与电子商务平台相关的优势。因此,我们将首先仔细研究电子商务和数字平台(尤其是亚马逊)商业模式的特殊经济特征。下一章讨论了当前的法律框架,重点关注零售商对在线平台的反垄断指控。然后,我们将讨论数字平台经济的法律政治方法。研究报告最后提出了各种行动选择,这些选择可以从前几章概述的法律和经济解释中得出。
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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
Q2 Social Sciences Pub Date : 2021-03-01 DOI: 10.2478/danb-2021-0005
B. Andrlík, Martina Halamová, Lucie Formanová
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.
不动产税是捷克共和国财政分权的关键要素之一。这是唯一一种全额拨给市政预算的税收。它也是唯一一种总收入可以由市政当局通过纠正特征加以影响的税。虽然不动产税在财政分权过程中的重要性是不可否认的,但其在市政预算中的作用却被讨论得很多。本文的目的是通过其对某一特定城市财政管理平衡的影响,评估不动产税在捷克市政预算中的作用。不动产税的作用是根据其对市政预算的重要性来评估的。详细分析了2019年市政财政管理、不动产税收入、地方系数利用可能性等数据。分析确定的结果与2012年的情况进行了比较,可以说,尽管与2012年相比,不动产税在市政预算中的作用有所下降,但它仍然是捷克市政当局的一项重要收入。与此同时,目前的经济形势表明,未来几年不动产税的重要性将会增加。
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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
Q2 Social Sciences Pub Date : 2020-12-01 DOI: 10.2478/danb-2020-0020
Magdalena Šuterová
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.
20世纪90年代在捷克共和国进行的代金券私有化是一项独特实验的实现,该实验导致近一半的国有企业在两年内转移到私人手中。这些私人手中的很大一部分是由中介机构-投资私有化基金(ipf)代表的。他们在私有化过程中的存在经常被批评为大量挖掘隧道的原因。本文的目的是找出这些基金在私有化后的表现。使用标准的资本资产定价模型,使用OLS参数估计,我得出的结论是,所谓的隧道掘进并不像人们认为的那样广泛,私有化资金对私有化的危害也不像人们认为的那样大。
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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
Q2 Social Sciences Pub Date : 2020-12-01 DOI: 10.2478/danb-2020-0018
Lucie Depoo, Markéta Šnýdrová, I. Šnýdrová, Gabriela Ježková Petrů
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.
摘要大学毕业后具备足够的社会能力是当今竞争环境所必需的。本研究旨在根据案例商学院学生和毕业生的认知,确定并呈现最重要的社会能力。数据是通过对2017-2018届毕业生的问卷调查收集的。采用二维统计方法对结果进行评价。对毕业生的考试有助于识别影响高等教育偏好的因素,以满足当前社会和劳动力市场的期望。讨论了影响商务教育评价及其发展的具体因素。研究结果显示了当前社会能力发展的方法。这项研究的局限性是对一所私立商业大学的狭隘关注。它可以作为案例研究,也可以作为大学之间进一步研究和对标的基础。
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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
Q2 Social Sciences Pub Date : 2020-12-01 DOI: 10.2478/danb-2020-0016
Radka Macgregor Pelikánová, Robert K. Macgregor
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.
摘要可持续发展以其三大支柱投射到企业社会责任(CSR)中,其有效性和效率取决于多利益相关者模型的运作。欧盟和欧盟成员国都明确表示,通过企业社会责任,我们可以更强大、更好地走出COVID-19危机。企业社会责任的可行性取决于包括消费者在内的所有利益相关者的热切支持。因此,评估被称为Z世代的新消费者群体是否愿意在经济上支持企业社会责任,在多大程度上,为什么和/或在什么条件下,这是高度相关的。这三个研究问题成为对179名在布拉格一所私立大学支付高等教育费用的大学生进行调查的基础。该调查包括封闭式和开放式问题,揭示了中欧新一代消费者有条件且相当慷慨的意愿,并得出了一系列建议。
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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
Q2 Social Sciences Pub Date : 2020-12-01 DOI: 10.2478/danb-2020-0019
Esien Eddy Bruno
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.
摘要本文分析了社团主义下政府、公共和私人合作领域的决策、利益中介和价值,以使年轻的第三国移民能够过渡到奥地利、芬兰和捷克共和国工作。基于文献分析,本文得出了在民主缺失的社团主义治理中,权力集中下放、利益中介和公共价值观管理手段引导年轻的第三国移民向工作过渡的结论。然而,捷克共和国与奥地利和芬兰不同,其重点是建立联系的关系和伙伴关系合作模式,芬兰和奥地利更喜欢以协调不同就业目标的形式进行合作。结果表明,在以市场为导向的新自由主义环境中,民主是经过深思熟虑的。这与官僚问责制和绩效监测有关,但与运营风险有关,运营风险不仅可能损害弱势群体的财产,而且可能危及公共价值问责制、可持续金融和民主价值观。
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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
Q2 Social Sciences Pub Date : 2020-12-01 DOI: 10.2478/danb-2020-0017
A. Bethlendi, Katalin Mérő
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.
摘要本文根据2004年至2016年全球和欧洲的趋势,分析了2004年加入欧盟的中东欧国家(即捷克共和国、匈牙利、波兰、斯洛伐克和斯洛文尼亚)金融中介体系的结构变化。它的两个主要重点是银行和金融市场之间的结构转变和相互联系的特点,以及影子银行系统的规模和特点。尽管该地区的追赶有限,但与没有出现重要的基于市场的银行和影子银行的欧洲同行相比,欧洲经济共同体5国的金融体系深度要小得多,更以银行为基础。然而,在发达国家,最重要的影子银行机构是非货币市场共同基金,而在ECE5国家,其他非银行金融机构是那些可能面临影子银行风险的机构。
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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?
Q2 Social Sciences Pub Date : 2020-09-01 DOI: 10.2478/danb-2020-0014
A. Gubik, M. Sass, Ágnes Szunomár
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.
摘要亚洲外国直接投资在维谢格拉德国家(捷克共和国、匈牙利、波兰和斯洛伐克)非常重要。经合组织新的国际收支手册(BPM6)汇编的统计数据显示,亚洲投资者的外国直接投资存量明显高于直接投资者的数据,这意味着公司在投资到达最终目的地之前要经过中介国家。本文的目的是分析为什么亚洲外国直接投资是通过中介机构而不是直接投资的。本文基于统计数据、其他来源以及对汽车和电子公司的半结构化访谈,分析了这种“间接性”的主要原因。我们的研究结果表明,使用中介国家的动机可能是多方面的。税收优化通常是一家公司通过一个监管环境更有利的国家的原因。此外,地理距离和全球生产链因素可能很重要,新兴国家公司隐瞒投资者真实来源的目的也很重要。收购数量的增加进一步提高了间接投资的份额,因为收购外国母公司时,新所有者也继承了其子公司。
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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
Q2 Social Sciences Pub Date : 2020-09-01 DOI: 10.2478/danb-2020-0013
Alena Zubal’ová, Martin Geško, Michal Borza
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.
关于税收累进问题的实证分析很多,尽管结果往往相互矛盾,但政府仍将其结论纳入其税收政策。与此相关的问题有很多:累进税的理论依据是什么?从微观经济和宏观经济的角度来看,这种进步的影响是什么?在现实世界中,累进税的有效性需要满足哪些条件?本文的目的就是要找到这些问题的答案。如果累进税在实际条件下的效率是目标,我们的目标是确定一套应遵守的要求。我们得出结论,在一定条件下,税收作为一种内在的稳定器对经济稳定有影响。我们描述了税收如何以反周期和亲社会的方式发挥作用的机制,并定义了影响实体经济中累进税收效率的因素。
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引用次数: 3
期刊
Danube
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