V roce 2001 stále pokračovalo snižování úrokových sazeb (viz Graf 3.7), které bylo způsobeno příznivým vývojem peněžního trhu a částečně také rostoucí konkurencí mezi jednotlivými bankami. I přes tento pozitivní trend došlo oproti roku 2000 k poklesu počtu hypotečních úvěrů. Nízké úrokové sazby, zlepšující se hospodářská situace a stále se zvyšující konkurence na českém hypotečním trhu měla za následek růst zájmu klientů o hypotéky. Vliv měla také obava občanů z možného vstupu České republiky do Evropské unie a s tím spojený možný negativní vývoj, dále také započatá daňová reforma. Rok 2004 byl zlomovým, jelikož Česká republika vstoupila do EU, a tím bylo tuzemským bankám umožněno poskytovat hypotéky i v zahraničí. Další výraznou změnou byla například novela zákona o dluhopisech, která přinesla možnost poskytování hypoték na družstevní bydlení, či americkou hypotéku. Ke konci roku 2005 poskytovalo na českém trhu hypotéky 15 finančních ústavů. Vývoj objemu a počtu poskytnutých hypotečních úvěrů tedy rostly až do roku 2007, kde dosáhly svého maxima a poté začaly stagnovat. Je zřejmé, že je rok 2007 nejsilnějším rokem jak v objemu, který převýšil 184 mld. Kč, tak v počtu poskytnutých hypotečních úvěrů, kdy se jednalo o téměř 86 tisíc kusů. V roce 2008 se začala poptávka po hypotečních úvěrech snižovat a v roce 2009 byl objem a počet poskytnutých hypoték velmi nízký. Částečně byl tento pokles způsoben vlivem světové ekonomické krize, hlavní příčinou však byla obava
The aim of this paper was to propose changes to the taxation of non-proﬁ t organizations by the corporate income tax in the CzechRepublic. Given the broad deﬁ nition of the term “Non-proﬁ t organization”, the paper dealt only with the taxation of non-proﬁ t organizations with the focus on associations. There were compared the taxation of the associations in selectedEUcountries, namely in the Slovakia and in the UK compared to the CzechRepublic. The selection of countries was made on the basis of the continuation of the research, which has already examined Germany and Austria. Slovakia was chosen because of the direct vicinity with the CzechRepublic, and also based on the fact that it has a similar tradition of historical development. United Kingdom was selected with regard to the fact that it belongs to the Anglo-Saxon system. This is a state, which is, in many characteristics, diﬀ erent from the CzechRepublic, which is part of the Continental System. To fulﬁ ll the aim of this paper there was used comparative analysis, which revealed fundamental diﬀ erences between taxation of the associations in the CzechRepublic and taxation of these entities in the UK. In UK there are clearly deﬁ ned the public beneﬁ cial services, concepts as public beneﬁ t, charity and church purposes, rather than the legal form of the organization have a major impact for tax laws. Although there have been in the CzechRepublic in 2014 newly deﬁ ned public beneﬁ cial taxpayer, this is very insuﬃ cient deﬁ nition and the legal status of the organization continues to play important role for the application of tax beneﬁ ts.
Sources of comparative analyses were the analysis provided by the institute for European Environmental Policy (2006) and conclusions from other analyses regarding LFA, accomplished by Štolbová during the years 2006 and 2007. The comparison of financial framework of the rural Development Programs (rDP) measures was made by the use of data from the rDP 2000–2006 of the selectedEUcountries, for the se- lected EU 10 countries data from the rDP 2004–2006 were used. The abbreviation EU 10 countries means the member states joined the EU at 2004 (czechrepublic, cyprus, Estonia, Latvia, Lithuania, hungary, Malta, Poland, Slovenia and Slovakia). The EU 5 used in this article means the member states at the beginning of 1995 (germany, France, italy, the netherlands, Belgium, Luxembourg, Denmark, ireland, United Kingdom, greece, Spain, Portugal, Austria, Finland and Sweden). To evaluate the role of LFA payments in the farm income, the standard FADn data of the selectedEUcountries was used. results of the year 2004 only were available on the EU level. A deep study of the systems of the LFA measure application of the selectedEUcountries showed the profound variation of the eligibility criteria in particular on the farm level. The example of the data from the Dg Agri (2006) rural Development report proved the negative impact on this variation on the comparison of the payments level. The crucial role is played by the criteria for eligibil- ity of area, farm eligibility and farm size structure of the given country. The previous analysis published in the Agricultural Economics (Štolbová 2007) showed the specific farm size structure of czech agricultural holdings. The Eurostat harmonized national data of the 2003 community farm structure survey were used to analyse the differences in the number of people
Abstract: Land market in the CzechRepublic is monitored by the Research Institute of Agricultural Economics on the sample of 24 districts (1/3 of the CR). Land prices depend on the area, culture and region of the plot. Sales of small plots (up to 1 ha) prevail. These plots are usually purchased for non-agricultural use and their prices are many times higher than prices of large plots (above 5 ha) which are usually bought for agricultural purpose. Land market is not well developed, only 0.2–0.4% of the monitored area is sold each year. But in the last years, it is increasing. Compared with land prices in the west EUcountries, land market prices in the CR are low.
To detect the nature of the market structure in the analyzed agri-food chains, the coeﬃ cient of price transmission elasticity was quantiﬁ ed. The third hypothesis was based on the general position of farmers in the CzechRepublic as well as their relationships with processors and markets. According to the results of empirical analysis, the hypothesis was not accepted as a whole. All of the analyzed markets are characterized by imperfect competition; however, the nature of this competition changes from agri-food chain to agri- food chain. The estimated VECM models show that the market structure in pork and beef can be considered oligopsonic, while the market structure in the milk agri-food chain is either oligopolistic, or both oligopolistic and oligopsonic. The diﬀ erences between the meat and milk chains could be attributable to the speciﬁ cs of the milk market in the CzechRepublic, especially a er EU accession. The nature of the market structure of the poultry agri- food chain was not detected in more detail; in any case, imperfect competition may be considered as well.
slightly reducing in recent years, in the areas outside Europe the number of both is still increasing. For example from 1996 till 2000 the area of vineyards was increased by 31.9% in Asia, 19.9% in Oceania, 6.7% in America and by 4.2% in Africa. In consequence of this growth, there is nowadays a much higher level of wine exports coming from the areas mentioned above to Europe, including the CzechRepublic, in spite of the fact that Europe is the greater exporter. There are more and more globalised factors in the wine market as well as in others branches of indus- try, the result is that the area barriers disappear and the markets of various countries are more tightly integrated.
in 2004 the czechrepublic have entered the European Union, which have influenced many mar- kets, specifically those connected with agriculture, where wine production belongs, as well. general influences connected with European integration related to food products in general were also ex- amined by Ševela (2006), who have come to similar conclusions in terms of expected price and market- structure developments. Therefore it should be also interesting to look at the wine market in the czechrepublic before and after the EU membership, and monitor the development of competitive positions of different wine producers and their possible changes connected with a more intensive competition from abroad. it is possible to conclude that the slight de- crease of market shares of majority of the analyzed businesses came as a result of our integration into the EU (see also Pyšný et al. 2007).
V této podkapitole se budeme zabývat komparací jednotlivých daňových systémů ve vybraných zemích EU a přiblížme si jejich odlišnosti. Daňový systém České republiky je v některých oblastech odlišný od daňového systému Slovenské a Chorvatské republiky, nicméně podstata a struktura je stejná. Slovenský daňový systém obsahuje větší počet daní a to v oblasti tzv. místních daní. Chorvatský systém také zahrnuje větší počet daní, avšak největší odlišností je členění na společné, státní, župní, městské a obecní daně. Právní úprava daní je ve všech státech podobná, kdy téměř každá daň nebo skupina daní je upravena v rámci samostatného zákona.
In the oligopolistic (market competitive) fringe, or if you like the enterprises making it, there originates an interest in cutting down expenses which are too high in contrast with the dominant firm while there is no other way to increase profit than lowering costs for the oligopolistic fringe and for firms in perfect competition as well. However, cost reduction by firms of the oligopolistic fringe force the dominant firm to reduce the price which in macroeconomical context decreases the rate of inflation and simultaneously also decreases a share of this dominant firm on the market - as in Figure 3 and actually will also force it to reduce the costs, which will lead to the growth of competitiveness. So, it also influences the balance of foreign trade.
Whilst some SMEs oﬀ er very traditional services or cra products, many others are fast growing high tech companies. Despite their diﬀ erences, though Europe’s SMEs share many challenges. Most im- portant problems EU SMEs are facing. Sequence of the most important problems for SMEs in EU in- cluding Czech SMEs are these: administrative and regulatory burden, access to ﬁ nance, taxation, lack of skills, access to public procurement, unfair or too strong competition, labour law, access to single market, access to EU programmes, late payments, access to international markets, access to informa- tion and advice, instability world economy, energy cost and SME deﬁ nition.
Changes in the RULC of the AC-3 were differentiated between two sub-periods: up to 1999 and after, as well as between Hungary on the one hand and the CzechRepublic and Poland on the other. The deterioration of RULC of the latter countries up to 1999 (Table 3.2) accompanied a small improvement in the quality of exported goods and a small increase in the EU-25 export share. Expansion of Polish domestic demand rather than improvements in efficiency determined Poland's economic growth up to 1999 and resulted in a small improvement of Poland's export share. Afterwards, the quite considerable improvement in RULC and quality of exported goods of Polish and Czech manufacturing were in line with considerable improvements in both countries' export shares (Tables 3.2 and 3.3). This accompanied a drop in the investment rate and continuous large inflows of FDI into both countries. Since mid 1990s inflows of FDI to both countries have increased considerably, much more than in the case of Hungary and have caught up with low FDI inflows in the earlier period (Table 3.2. on FDI stock per capita) 9 . Flows of FDI into Poland and reorientation of activity from domestic toward
Out of all post-transitional EUcountries, the CC have been analyzed only in several countries: in the CR, the results of smaller groups of entities are showed in Pudil et al. (2004), Vítek and Pavel (2008) and Pavel and Vítek (2010) in respect of ecological taxes. Čižmárik (2013) has estimated results for compliance costs for corporate tax, VAT and income from employment and social security contributions. The results for Slovenia are summarized in Klun (2003, 2004 and 2009) and Klun and Blazic (2005) for VAT and personal income tax for non-entrepreneurs. The results for Croatia were shown by Blazic (2004 and 2004a) for SME’s for personal income tax from business income, VAT and tax on employment and social security contributions. The results these studies are summarized in the following table.
růstového trendu. Zde se opět potvrzuje vysoká sla- děnost Německa jako vůdčí ekonomiky eurozóny a dále Francie a Rakouska. Česká republika vyka- zuje relativně vysokých hodnot indexu 0,68 v pří- padě využití HP ﬁ ltru a dokonce 0,86 u BP ﬁ ltru. Tyto hodnoty znamenají, že 68 % (resp. 86 %) sle- dovaného období se Česká republika nacházela ve stejné fázi cyklu jako eurozóna. Ze států střední a východní Evropy, které prošly v minulé dekádě ob- dobím transformace na tržní ekonomiky, vykazují zajímavé výsledky oba nové členské státy eurozóny. Zatímco Slovinsko vykazuje stabilně vysoké hod- noty indexu cyklické shody (0,82 a 0,89), Slovensko se naopak prezentuje nejméně sladěným cyklem (0,55 a 0,57). To v praxi znamená, že slovenská eko- nomika se v průměru pouze polovinu období na- cházela ve stejné fázi hospodářského cyklu jako eu- rozóna.
V případě, ţe je ţadatelem FO, občan ČR, musí splňovat podmínku plnoletosti a způsobilosti k právním úkonům. Kromě minimálního věku musí ţadatel splňovat podmínku maximálního věku, tj. nejvyšší moţný věk ţadatele, kterého dosáhne při úplném splacení hypotečního úvěru. Ţadateli o hypoteční úvěr mohou být i zahraniční osoby, ty však musí splňovat další parametry, které se odlišují podle toho, zda jde o občana členského státu EU či nikoliv. Jedná-li se o ţadatele v manţelském poměru a nemají-li manţelé zúţené nebo zrušené společné jmění manţelů, stává se manţel (manţelka) automaticky spoluţadatelem o úvěr.
over the border of its member countries. This situation only increases the long-term unemployment growth in particular countries as e.g., in Spain and in Italy. On the other hand, regions with dynamic economic development (southern England, the Netherlands) felt a fundamental lack of qualiﬁ ed la- bour force. Besides national governmental measures, the problem of backing and extending the re- gional and sector mobility within the entire European Union is also dealt with by European Commis- sion. Out of its basic measures the maintenance of retraining schemes, labour migration support and better information about current demand for labour in particular EUcountries can be mentioned. Beside the insuﬃ cient labour force movement throughout Europe a next important problem in structural unemployment presents the incongruity in qualiﬁ cations between supply and demand on the labour market. This should require a ﬂ exible response of the educational system (incl. lifelong learning). Problematic groups on the labour market in the EUcountries include, before all, following categories: persons with low qualiﬁ cations, women with small children, disabled people and people aged over 50, fresh graduates and young people without working experience. The most risky catego- ries are groups with more handicaps at the same time. But the fundamental handicap on the labour market is low education achieved.
When comparing the pricing of electricity in the countries under study, it is clear that state intervention in the prices of energy occurs in each of them. However, the method of regulation is diﬀ erent in each country. Diﬀ erent methods of state intervention are related to the purpose and eﬀ ect to be achieved by the government’s intervention. When comparing state intervention in the selected states, we must not forget that the cost of disposing of nuclear waste and the subsequent disposal of nuclear power plants are included in the structure of electricity prices in all the selectedcountries except for the CzechRepublic. Therefore, we can assume that such a fee will also be introduced in the future. One of the other reasons is also to increase the safety of nuclear power plants according to the standards set by the EU in response to the nuclear accident in Japan. What also cannot be omitted is the fact that the planned construction of two new nuclear reactors in the CzechRepublic was stopped due to its economic ineﬃ ciency (Pavelková, 2012).
For the first time the minimum wage was introduced in New Zealand and Australia in the 1890’s. In the Australian state of Victoria, the law on minimum wage was approved in 1896, under which the labour authorities were created that defined the lowest wages for five selected "sweated" industries. One of these industries in the state of Victoria was the textile industry, in which workers often created production outside the premises of the employer (e.g. at home). The United Kingdom adopted similar law in 1909. In 1938, under the Fair Labour Standards a minimum wage was enacted in the United States. In its early days, the institute of a minimum wage was introduced as a measure for the eradication of poverty in the "sweated" industries. Gradually, however, the applicability of the minimum wages widened. E.g. Canada and New Zealand gradually increased the force of the minimum wage from some sectors to almost all industry at the beginning of the twentieth century.
grapes, ﬂ our and cereal-based mixtures for bakers. The minimum share of imported animal products represents the beef and beef products category (most of the production comes from Czech organic farms). The situation in pork is diﬀ erent. Less than 55 % of the processed materials comes from imports, mostly from Germany. A similar situation is in eggs and milk, where more than half of eggs consumption and around 23 % of milk consumption is imported to the CzechRepublic from Slovakia. This fact has consequent negative impact on dairy industry in particular. Czech organic farmers are forced to sell part of their production of raw milk for conventional production because of the lower price of imports and inadequate demand for domestic materials. According to the research of ÚZEI, lower price of organic materials abroad is just the second most frequent reason of organic food producers to purchase them outside the CzechRepublic. As the main reason is mentioned insuﬃ cient quantity or absence 6f organic product/organic food on the domestic market (this reason was mentioned by 40.9 % of producers). Among other obstacles of producers in the purchase of domestic organic materials were included: the existing long-term customer-supplier relations, higher quality of organic food from abroad, better services of foreign suppliers, shorter distance from the producer/ supplier.