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New Tourist Tax as a Tool for Municipalities in the Czech Republic
Get PDFThe Czech Republic is one of many states where the new legal regulation of tourist taxes was introduced to limit the shortcomings of the original regulation. The aim of this paper is to define the opportunities and threats of the new regulation in the Czech Republic in the area of tourist taxes. To achieve the purpose of this article, the tourist tax is defined and Czech legal regulation valid until the end of 2019 and since 2020 in the given area is analysed. The hypothesis that the new regulation is perfect and ideal for the tax administration and for the municipalities was confirmed only partially. While most of the critical issues were solved and the new tourist charge is a good step for both municipalities and the tax administration, the charge rate of 21 CZK in 2020, resp. 50 CZK in the following years is not adequate. With the new regulation, municipalities got new opportunities, primarily to increase their revenues. The single tourist charge makes the system easier for all stakeholders: for municipalities, for tourists, and for quartermasters. Issues arise especially concerning the simplified evidence and the non-chargeable long-term stays. Municipalities should be particularly careful when defining the exemptions and differentiating the charge rate for specific dates in the year, or specific parts of the municipality. The unequal treatment might be seen as discrimination or even unfair public incentive.Česká republika je jedním z mnoha států, kde byla zavedena nová právní úprava daní z cestovního ruchu s cílem omezit nedostatky původní úpravy. Cílem tohoto příspěvku je definovat příležitosti a hrozby nové regulace v České republice v oblasti turistických daní. Pro dosažení účelu tohoto článku je definována turistická daň a analyzována česká právní úprava platná do konce roku 2019 a od roku 2020 v dané oblasti. Hypotéza, že nová regulace je dokonalá a ideální pro správu daní a pro obce, se potvrdila jen částečně. Zatímco většina kritických otázek byla vyřešena a nový turistický poplatek je dobrým krokem jak pro obce, tak pro daňovou správu, sazba poplatku 21 Kč v roce 2020, resp. 50 Kč v následujících letech nestačí. Díky novému nařízení dostaly obce nové příležitosti, především ke zvýšení příjmů. Jednotný turistický poplatek usnadňuje systém pro všechny zúčastněné strany: pro obce, pro turisty a pro ubytovatele. Problémy vyvstávají zejména ve vztahu ke zjednodušené evidenci a k neupoplatněným dlouhodobým pobytům. Obce by měly být obzvláště opatrné při definování osvobození a rozlišování sazby poplatku pro konkrétní části roku nebo konkrétní části obce. Nerovné zacházení lze považovat za diskriminaci nebo dokonce za neoprávněnou veřejnou podporu.The Czech Republic is one of many states where the new legal regulation of tourist taxes was introduced to limit the shortcomings of the original regulation. The aim of this paper is to define the opportunities and threats of the new regulation in the Czech Republic in the area of tourist taxes. To achieve the purpose of this article, the tourist tax is defined and Czech legal regulation valid until the end of 2019 and since 2020 in the given area is analysed. The hypothesis that the new regulation is perfect and ideal for the tax administration and for the municipalities was confirmed only partially. While most of the critical issues were solved and the new tourist charge is a good step for both municipalities and the tax administration, the charge rate of 21 CZK in 2020, resp. 50 CZK in the following years is not adequate. With the new regulation, municipalities got new opportunities, primarily to increase their revenues. The single tourist charge makes the system easier for all stakeholders: for municipalities, for tourists, and for quartermasters. Issues arise especially concerning the simplified evidence and the non-chargeable long-term stays. Municipalities should be particularly careful when defining the exemptions and differentiating the charge rate for specific dates in the year, or specific parts of the municipality. The unequal treatment might be seen as discrimination or even unfair public incentive
Stored value facility Regulation in Singapore according to the New Payment Services Act
Get PDFCelem niniejszej pracy jest dokonanie przeglądu zmienionego rozporządzenia w sprawie usług płatniczych w Singapurze, które wejdzie w życie w 2020 r. oraz analiza zmian i ich możliwych skutków. W artykule opisano, w jaki sposób uprzednio stosowane instrumenty przechowywania wartości (stored value facilities) stały się popularne z uwagi na brak licencji dla instrumentów z wcześniej ustalonymi limitami, które niejednokrotnie niewłaściwie wykorzystywano do celów płatniczych, do których nie były przeznaczone. Nowa regulacja, oparta na ustawie o usługach płatniczych, podzieliła kategorie licencji na 7 różnych typów: niniejszy artykuł omawia je szczegółowo. Pozwoliło to osiągnąć większą przejrzystość oraz podjąć środki zapobiegawcze przeciwko wszelkim nadużyciom istniejącego singapurskiego rozporządzenia w sprawie usług płatniczych.The purpose of this work is to provide an overview of amended payment regulation in Singapore, coming into effect in 2020 and to analyse the changes and their possible effects. It describes how the former stored value facility became popular owing to its non-licensed institutions with pre-set limits, frequently misused for payment purposes it was not designed for. The new regulation, based on the Payment Services Act, divided licence categories into 7 different types: this work specifies in more detail. Thus, greater transparency is achieved and preventive measures undertaken against any misuse of the existing Singaporean payment regulatio
Alternativa, nebo doplněk stranické demokracie? Podpora technokratickému vládnutí v České republice
Get PDFČlánek zkoumá podporu technokracii v České republice jako alternativu stranického vládnutí. Přispívá tak k literatuře, která se zabývá poklesem stranické demokracie a její alternativou ve formě technokracie. Na základě analýzy dat z EVS pomocí logistické regrese vysvětluje text postoje občanů ČR k technokracii. Na rozdíl od teoretické literatury je technokracie spíše doplňkem než opozitem ke stranické demokracie.The article deals with support of technocracy as an alternative system of the governance in the Czech Republic. In this article, technocracy is perceived as opposed to party democracy. The article contributes to the debate on the decline of party democracy and its possible replacement with another type of government. Based on the data from the European Values Study and using binomial logistic regression, the article explains the technocratic attitudes among the Czech citizens. On the contrary to the existing literature, technocratic government does not seem to be perceived as a substitute to party government but rather as a supplement to it
Understanding the (non-)Use of Societal Wellbeing Indicators in National Policy Development : What Can We Learn from Civil Servants? A UK Case Study
Get PDFGross Domestic Product is often used as a proxy for societal well-being in the context of policy development. Its shortcomings in this context are, however, well documented, and numerous alternative indicator sets have been developed. Despite this, there is limited evidence of widespread use of these alternative indicator sets by people working in policy areas relevant to societal wellbeing. Civil servants are an important group of indicator end-users. Better understanding their views concerning measuring societal wellbeing can support wider discussions about what factors determine indicator use and influence in policy decision-making. Taking the UK as a case study, we ask what views exist among civil servants in the UK about measuring societal well-being? To answer this question, we used a bootstrapped Q methodology, interviewing 20 civil servants to elicit their views about measuring societal well-being. Three distinct discourses emerged from our analysis: one that was concerned about the consequences of ignoring natural, social and human capital in decision making; one that emphasised opportunity and autonomy as key determinants of well-being; and one that focused on the technical aspects of measuring societal well-being. Each of these discourses has direct implications for the way that we integrate societal wellbeing into policy making and highlights the potential benefits of including end-users in indicator development and strategy
The Early to Middle Bronze Age transition as exemplified by Moravia
No full textThe current study of late prehistoric chronology is aimed at defining more robust horizons and, often, at documenting the continuity of phenomena. Systematic records and rescue excavations make it possible to better quantify archaeological sources and identify periods in which archaeological records are missing. The article addresses the issue of the end of Únětice cemeteries in Moravia connected with the movement of burials to the surface level beneath barrows as well as long-term traits regarded as chronologically sensitive. The basic trends are supported with the absolute dates of graves
Adolescents' Cyber Victimization : The Influence of Technologies, Gender, and Gender Stereotype Traits
Get PDFThe purpose of the present study was to investigate the role of gender and gender stereotype traits (masculinity, femininity) in cyber victimization behaviors (cyber relational victimization, cyber verbal victimization, hacking) through different technologies (mobile phones, gaming consoles, social networking sites). There were 456 8th graders (226 females; M age = 13.66, SD = 0.41) from two midwestern middle schools in the United States included in this study. They completed questionnaires on their endorsement of masculine and feminine traits, and self-reported cyber victimization through different technologies. The findings revealed main effects of types of cyber victimization for boys and of technology for girls. In particular, boys with feminine traits experienced the most victimization by cyber verbal aggression, cyber relational aggression, and hacking when compared to the other groups of boys. Girls with feminine traits experienced the most cyber victimization through social networking sites, gaming consoles, and mobile phones in comparison to the other groups of girls. For girls with feminine traits, they reported more cyber relational victimization and cyber verbal victimization through mobile phones and social networking sites, as well as more hacking via social networking sites. Such findings underscore the importance of considering gender stereotype traits, types of victimization, and technologies when examining cyber victimization
Lhůta pro žalobu Ministerstvem vnitra proti opatření územní samosprávy je 3 roky
Get PDFText vychází z rozsudku Nejvyššího správního soudu určující lhůtu pro podaní žaloby Ministerstva vnitra vůči opatření územní samosprávy na 3 roky.The text is based on a judgment of the Supreme Administrative Court determining the deadline for filing a lawsuit of the Ministry of the Interior against a measure of territorial self-government at 3 years
Theorizing on the connection between organizational and individual mindfulness
Get PDFThis paper explores the relationship between individual mindful- ness and organizational mindfulness. Many authors consider these concepts to be related and interlocked, however, the exact nature of this connection is still unclear. Therefore, we investigate the link between these two concepts using both literature review approach and theoretical reflection. The results of the literature review are classified and synthesized in a constructive way into a theoretical framework that sheds light on the main aspects of the relationship between individual and collective mindfulness. Our research shows that the existence of organizational mindfulness implies the existence of mindfulness on the individual level. Individual mindfulness is a necessary, but not sufficient condition to developing organizational mindfulness. Additional factors other than individual mindfulness must be included in order to increase organizational mindfulness. The reason for this is the difference between individual mindfulness, an intrapsychic process of indi- viduals, and organizational mindfulness, which is a function of social procedures in an organization
Commemorating economic crisis at a liminal site : Memory, creativity and dissent at Achill Henge, Ireland
Get PDFThis paper draws on a case study of Achill Henge, County Mayo, Ireland, to examine the interplay between economic crisis, rebel creativity and shifting geographies of commemoration. Built in 2011 in a remote part of the west of Ireland, Achill Henge is a highly contested monument. Unfinished and under perennial threat of demolition, the Stonehenge-like structure was originally conceived as a ‘tomb of the Celtic Tiger’, in reference to Ireland’s ill-fated economic ‘miracle’ of the 1990s and 2000s. This paper examines this economic context before adopting two perspectives. Firstly, drawing on critical ideas about commemoration, we identify how the Henge remembers economic and political failure, materialising a unique site of subaltern memory. Situating it within memorial landscapes in Ireland, we explore how it can serve to critically analyse practices of traditional and contemporary commemoration. Secondly, we examine how its unsanctioned liminality produces a valuable, exemplary site at which numerous unregulated, playful, performative and political practices can be carried out, away from mainstream convention and commercial banality