196,081 research outputs found
Recurrent Property Tax Control in the Czech Republic
No full textThe aim of this article is to investigate the possibilities for tax offices in the Czech Republic to control recurrent property tax returns and the data contained therein. The hypothesis that the recurrent property tax control in the Czech Republic is unproblematic and that there is no need for any amendments in related tax law regulation has been mostly confirmed. However, there are still several minor issues (e.g. the renewal of cadastral records) where amendments to the existing legal regulation would be helpful There are also other much more problematic issues in the property tax regulation to be improved. The role of the immovable property tax in the Czech Republic is mostly marginal; the revenue is very low. The paper follows the IMRaD structure; in the research part, we firstly summarise recurrent property tax regulation de lege lata from the theoretical perspective. Secondly, we describe existing practical problems of recurrent property tax control as these problematic issues have been identified
from structured interviews with tax office clerks. In the discussion, we critically analyse substantive and procedural tax law concerning the recurrent property tax with regard to controls carried out by the tax office, combining the theoretical background with practical experience. Synthesising the knowledge gained, we identify the strengths and weaknesses of de lege lata regulation and suggest amendments de lege ferenda.Michal Radvan: [email protected] Svobodová: [email protected] Radvan - Masaryk University, Czech RepublicTereza Svobodová - Masaryk University, Czech RepublicChamber of Deputies of the Parliament of the Czech Republic, Parliamentary Print no. 910/0: The law proposal including the explanatory report, Prague 2020, https://www.psp.cz/sqw/text/orig2.sqw?idd=178782.Čičin-Šain N., Joint and Simultaneous Audits, (in:) P. Pistone (ed.), Tax Procedures, Amsterdam 2020, pp. 151–176.Czudek D., Tax Inspection – Unlawful Interference, ‘Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe’ 2018, vol. 3, no. 2, pp. 90–99.Franzsen R., McCluskey W. (eds.), Property Tax in Africa: Status, Challenges, and Prospects, Boston 2017.Maksimovska A., Stojkov A., Radvan M., Rogic Lugaric T., Composite Index of Local Fiscal Stability, Efficiency, Sustainability, and Livability: Central Eastern versus South Eastern European Countries (Working Paper WP22AM1), ‘Lincoln Institute of Land Policy’ 2022, https://www.lincolninst.edu/publications/working-papers/composite-index-local-fiscal-stability-efficiency-sustainabilityMcCluskey W., CAMA Modelling: A Practical Exercise, ‘Market Value-Based Taxation of Real Property Workshop’ Lincoln Institute of Land Policy and CEF, Ljubljana 2017.OECD, Tax on property, https://data.oecd.org/tax/tax-on-property.htm.Pistone P., General Report, (in:) P. Pistone (ed.), Tax Procedures, Amsterdam 2020, pp. 3–111.Powers S., Geographic Information Systems, ‘Market Value-Based Taxation of Real Property Workshop’, Lincoln Institute of Land Policy and CEF, Ljubljana 2017.Radvan M., Czech Tax Law (4th ed.), Brno 2020.Radvan M., Major Problematic Issues in the Property Taxation in the Czech Republic, ‘Analyses and Studies of CASP’ 2019, vol. 8, no. 2, pp. 13–31.Radvan M., Municipal Charges on Communal Waste: Do They Compete with the Immovable Property Tax? ‘Journal of Financial Management of Property and Construction’ 2019, vol. 24, no. 1, pp. 1–19.Radvan M., Boháč R., Brychta K., Czech Republic, (in:) P. Pistone (ed.), Tax Procedures, Amsterdam 2020, pp. 393–434.Radvan M., Franzsen R., McCluskey W.J., Plimmer F. (eds.), Real Property Taxes and Property Markets in CEE Countries and Central Asia, Maribor 2021.Radvan M., Kranecová J., Is Ad valorem Property Taxation a Solution for the Czech Republic, (in:) M. Radvan, R. Franzsen, W.J. McCluskey, F. Plimmer (eds.), Real Property Taxes and Property Markets in CEE Countries and Central Asia, Maribor 2021, pp. 47–78.Teszner K., E-Tax Administration in the Contemporary Polish System of Financial Law, (in:) M. Radvan (ed.), System of Financial Law: System of Tax Law. Conference Proceedings, Brno 2015, pp. 171–191.Youngman J.M., Tax on Land and Buildings, (in:) V. Thuronyi (ed.), Tax Law Design and Drafting, vol. 1, Washington 1996, pp. 264–291.28222924
Taxation of Investment Apartments and Dwelling Houses
No full textThe article deals with the property taxation of investment apartments and dwelling houses. This paper’s main aim is to verify the hypothesis that to increase tax on investment apartments and investment dwelling houses, it is necessary to amend the Immovable Property Tax Act. To confirm or disprove the hypothesis, the investment property was defined as the second home if used for longterm or short-term rent or not used at all. The article briefly focuses on other taxes connected with the acquisition of immovable property, analyses de lege lata regulation of recurrent property tax on investment apartments and investment dwelling houses in the Czech Republic, and briefly introduces two main systems of property taxation (based on values and area). The hypothesis was disproved. If the property is used as the first home, the taxation is, in line with the policy at the national and local level, lower. These rules apply to the property, both taxpayer-owned and long-term rented, as the criteria are the usage of the property. Concerning the dwelling houses and apartments used for short-term rents (typically Airbnb type of accommodation) or other businesses, they should be taxed at a higher rate. However, the tax administration must strictly follow the legal text as the crucial for taxation is how the property is actually used. It is also necessary to check the periodicity of the contracts and who the tenants are, the service provided for the guests, the purpose of accommodation, who is responsible for routine maintenance and minor repairs, etc.Michal Radvan: [email protected] Papavasilevská: [email protected] Radvan - Masaryk University, Czech RepublicSandra Papavasilevská - Masaryk University, Czech RepublicFranzsen R. (2016), Features of Ad Valorem Property Tax Systems – International Comparisons I (presentation) [in:] Market Value-Based Taxation of Real Property: Lessons from International Experience, CEF and Lincoln Institute of Land Policy, Ljubljana.Franzsen R., McCluskey W. (2017), Property Tax in Africa – Status, Challenges, and Prospects. Lincoln Institute of Land Policy, Lincoln Institute of Land Policy, Cambridge, www.lincolninst.edu, access as of 17 September 2021.Juchniewicz E., Sowiński T., Radvan M. (eds.), Th e Financial Law towards Challenges of the XXI Century: Conference Proceedings, Masaryk University, Brno.Kvapilová V. (2021), Immovable Property Taxation Reforms (MA thesis), Masaryk University, Brno.Radvan M. (2012), Místní daně (Local Taxes), Wolters Kluwer, Prague.Radvan M., Franzsen R., McCluskey W. J., Plimmer F. (2021), Real Property Taxes and Property Markets in CEE Countries and Central Asia, Lex Localis – Institute for Local Self-Government, Maribor, www.lex.localis.press, access as of 17 September 2021.Radvan M., Kolářová Z. (2020), Airbnb Taxation [in:] Mrkývka P., Gliniecka J., Tomášková Radvan M., Kranecová J. (2021), Is Ad valorem Property Taxation a Solution for the Czech Republic [in:] Radvan M., Franzsen R., McCluskey W. J., Plimmer F., Real Property Taxes and Property Markets in CEE Countries and Central Asia, Lex Localis – Institute for Local Self Government, Maribor, www.lex-localis.press/index.php, access as of 17 September 2021.Štuková K. (2021), Zkrotí ceny nemovitostí daň na druhé a další byty? Jedno město už ví (Will the Tax on Second and Additional Flats Tame Property Prices? One City Already Knows), www.
seznamzpravy.cz, access as of 17 September 2021.Youngman J. M. (2016), A Good Tax, Lincoln Institute of Land Policy, Cambridge.19520
Dr. Duane M. Jackson, Morehouse College, July 2011
No full textThis video is a conversation with Dr. Duane M. Jackson. Dr. Jackson talks about his paper, "Recall and the Serial Position Effect: The Role of Primacy and Recency on Accounting Students' Performance." Jackie Daniel, AUC Woodruff Library, is the interviewer
"Reflections on the subject of Emigration from Europe with a view to Settlement in the United States" By M. Carey.
No full text"Reflections on the subject of Emigration from Europe with a view to Settlement in the United States: containing bried sketches of the moral and political character of those states.
By M. Carey, member of the American philosophical, and of the American Antiquarian Society, and author of The Olive Branch, Cindiciae Hibernicae, essays on banking, on political economy, and on internal improvement.
To which are now added the English editor's comments on the subject; together with Important Advice to Emigrants, and Cautions Against Impositions Practiced in the Outports
Dispelling the Myths Behind First-author Citation Counts
No full textWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
Dr. Glendon Swarthout
No full textHosted by Roger M. Busfield, MSU Assistant Professor of Speech and Theater, Meet the Author is designed to introduce a general audience to a contemporary author and their work through in-depth interviews. This episode features a conversation between Dr. Glendon Swarthout, prolific author and English professor at MSU, and assistant professors Sam S. Baskett and Theodore B. Strandness
The Legal Construction of and Legislative Issues Concerning Tourist Taxes: A Comparative Law Case Study
No full textThe purpose of this study is to describe the legal construction of and problems related to legislative issues concerning tourist taxes. It is based on analysis of the regulations contained in the conditions for the collection of local taxes, which result primarily from the provisions of the Polish Tax Code. These were compared with the laws of Slovakia and the Czech Republic. From a methodological point of view, we decided to focus on the regulations in force in one of the most famous tourist destinations in Poland, Zakopane, located near the border with Slovakia and the Czech Republic. The research shows that the legal solutions applied in Poland are flawed. In Poland, the tourist tax can as a rule only be levied in locations where certain levels of air pollution are not exceeded; however, this is not followed in practice. This leads to our claim that the legal solutions in this area should be changed. Maintaining the solutions currently in force in Poland leads to a situation in which legal fictions are allowed. We suggest the introduction of solutions similar to those found in the Czech Republic and Slovakia, where the tourist tax is not dependent on air pollution. The characteristic feature of this tax should be that it is levied on all types of stays, regardless of the purpose of the stay, the type of contract between the guest and the accommodation provider or the place where the guest stays.Bogumil Pahl: [email protected] Popławski: [email protected] Radvan: [email protected] Vartašová: [email protected] Pahl - University of Warmia and Mazury in Olsztyn, PolandMariusz Popławski - University of Bialystok, PolandMichal Radvan - Masaryk University, Czech RepublicAnna Vartašová - University of Pavol Jozef Šafárik, SlovakiaAct of 12 January 1991 on Local Taxes and Fees (Journal of Laws of 2022, item 1452, as amended).Act of 28 July 2005 on Health Resort Treatment, Health Resorts and Health Resort Protection Areas, and on Health Resort Communes (Journal Laws of 2021, item 1301, as amended).Act of 29 July 2005 on the Amendment of Certain Legal Acts in Connection with Changes in the Division of Tasks and Territorial Competences (Journal of Laws of 2005, No. 175, item 1462).Act of 20 July 2000 on Promulgation of Legislative Acts (Journal of Laws of 2019, item 1461).Act of on Local Fees, as Amended the Czech National Council No. 565/1990 Coll. on Local Fees, as amended.Act of the National Council of the Slovak Republic No. 582/2004 Coll. on Local Taxes and Local Fees for Municipal Waste and Small Construction Waste, as Amended.Bobrus-Nowińska, E. (2019). General principles of law and tax procedure as a source of protection of the taxpayer’s rights. Białostockie Studia Prawnicze, 24(3), 125–136.Brzeziński, B. (2001). Wstęp do nauki prawa podatkowego. Dom Organizatora.Dnes24. (2023, 3 July). Dovolenka na Slovensku sa môže predražiť: Viacero samospráv zvyšuje dane za ubytovanie. Dnes24. https://www.dnes24.sk/dovolenka-na-slovensku-sa-moze-predrazit-viacero-samosprav-zvysuje-dane-za-ubytovanie-436110Dowgier, R. (2016). Komentarz do art. 17 ustawy o podatkach i opłatach lokalnych. In L. Etel (Ed.), Opłaty lokalne. Komentarz (pp. 59–94). Taxpress.Dowgier, R., Etel, L., Liszewski, G., & Pahl, B. (2021). Podatki i opłaty lokalne. Komentarz. Lex & Wolters Kluwer Business.Dwyer, L., Forsyth, P., & Dwyer, W. (2010). Tourism economics and policy. Channel View Publications.European Commission. (2017). The impact of taxes on the competitiveness of European tourism: Final report. http://www.europarl.europa.eu/cmsdata/130660/The%20Impact%20of%20Taxes%20on%20the%20Competitiveness%20of%20European%20tourism.pdfLizak, A. (2021). Operat uzdrowiskowy. Analiza z perspektywy administracyjnoprawnej. Samorząd Terytorialny, 6, 61–72.Mastalski, R. (2007). Miejsce wykładni językowej w procesie stosowania prawa podatkowego. Przegląd Podatkowy, 8, 7–12.Nowacki, J., & Tabor, Z. (1993). Wstęp do prawoznawstwa. Lex & Wolters Kluwer Business.Ordinance of the Council of Ministers of 18 December 2007 on the Minimum Conditions to be fulfilled the Town where the Local Tax may be Levied.Popławski, M., Hulkó, G., Iefymenko, T., & Pahl, B. (2023). Kontrola dokonywania zapłaty podatków lokalnych. Prawnoporównawcze studium przypadku. Białostockie Studia Prawnicze, 28(2), 81–97.Potycz, D. (2019). Gmina uzdrowiskowa jako przykład gminy o specjalnym statusie. Przegląd Prawa Publicznego, 11, 69–81.Próchniak, M., Oplotnik, Ž. J., & Vojinović, B. (2016). Convergence in the tourism sector at the local level: Empirical evidence from the EU regions. Lex Localis: Journal of Local Self-Government, 14(3), 557–574.Radvan, M., Mrkývka, P., & Schweigl, J. (2018). Challenges of the implementation of the European Charter of Local Self-Government in Czech legislation. Lex Localis: Journal of Local Self-Government, 16(4), 895–906.Radvan, M. (2020). New tourist tax as a tool for municipalities in the Czech Republic. Lex Localis: Journal of Local Self-Government, 18(4), 1095–1108.Regulation No. 227/a of the Małopolska Voivode of 8 May 2001 on the Determination of Cities in the Małopolska Voivodeship in Which a Local Tax Shall Be Levied (Journal of Laws of the Małopolska Voivodeship of 2001, No. 53, item 804, as amended).Resolution of the City Council of Zakopane of 27 March 2008, No. XXII/250/2008 on the Determination of the Locality in Which the Local Tax Shall Be Levied (Journal of Laws of the Małopolska Province of 2008, No. 291, item 1908).Resolution of the City Council of Zakopane of 26 November 2015, No. XV/245/2015 on the Local Tax (Official Journal of the Małopolska Province of 2015, item 7299).Románová, A., Radvan, M., & Schweigl, J. (2019). Constitutional aspects of local taxes in the Slovak Republic and in the Czech Republic. Lex Localis: Journal of Local Self-Government, 17(3), 591–616.Sábo, J. (2022). Environmental taxation and local taxes. In A. Powałowski (Ed.), Gospodarka w synergii prawa gospodarczego, finansowego i prawnej ochrony środowiska. Economy in the synergy of economic, financial and environmental law (pp. 159–168). C. H. Beck.Sikora, K. (2014). Szczególny status gmin uzdrowiskowych w Polsce. Studia Iuridica Lublinensia, 23, 107–124.Simić, S. (2022). Prevádzkovateľ digitálnej platformy ako zástupca platiteľa dane za ubytovanie v kontexte rozhodovacej činnosti súdneho dvora. In Bratislava legal forum 2022: Changes of financial law, its science and teaching over time (pp. 22–31). Comenius UniversitySmoktunowicz, E., & Mieszkowski, J. (1998). Źródła i wykładnia prawa podatkowego. Temida 2.Štrkolec, M. (2019). Štát vs. územná samospráva (limity miestnych daní). In 3rd Slovak-Czech days of tax law (pp. 335–346). ŠafárikPress.Vartašová, A. (2021). Komparácia systémov miestnych daní v krajinách Vyšehradskej štvorky. In K. Liptáková (Ed.), Miestne dane v krajinách Vyšehradskej štvorky (pp. 127–186). Leges.Vartašová, A. (2022). Podatkowe aspekty ochrony środowiska na szczeblu gminnym w Slowacji. In A. Powałowski (Ed.), Gospodarka w synergii prawa gospodarczego, finansowego i prawnej ochrony środowiska. Economy in the synergy of economic, financial and environmental law (pp. 169–176). C. H. Beck.Vartašová, A., & Červená, K. (2022). Real property tax in the countries of Visegrad Group – comparative view. Studia Iuridica Lublinensia, 31(1), 191–211. http://doi.org/10.17951/sil.2022.31.1.191–211Vartašová, A. & Červená, K. (2023). Position of the local development fee in the system of local taxes and fees in the Slovak Republic. Lex Localis: Journal of Local Self-Government, 21(3), 525–544. https://doi.org/10.4335/21.3.525–544Vartašová, A., Červená, K., & Olexová, C. (2022). Taxation of accommodation services provided in the framework of the collaborative economy in the Slovak Republic. In C. Silva, M. Oliveira, & S. Silva (Eds.), Proceedings of the 5th International Conference on Tourism Research ICTR 2022 (pp. 433–440). Academic Conferences International Limited.Wierczyński, G. (2008). Urzędowe ogłoszenie aktu normatywnego. Wolters Kluwer.29111312
Simulation of thermal plant optimization and hydraulic aspects of thermal distribution loops for large campuses
No full textFollowing an introduction, the author describes Texas A&M University and its utilities system. After that, the author presents how to construct simulation models for chilled water and heating hot water distribution systems. The simulation model was used in a $2.3 million Ross Street chilled water pipe replacement project at Texas A&M University. A second project conducted at the University of Texas at San Antonio was used as an example to demonstrate how to identify and design an optimal distribution system by using a simulation model. The author found that the minor losses of these closed loop thermal distribution systems are significantly higher than potable water distribution systems. In the second part of the report, the author presents the latest development of software called the Plant Optimization Program, which can simulate cogeneration plant operation, estimate its operation cost and provide optimized operation suggestions. The author also developed detailed simulation models for a gas turbine and heat recovery steam generator and identified significant potential savings. Finally, the author also used a steam turbine as an example to present a multi-regression method on constructing simulation models by using basic statistics and optimization algorithms. This report presents a survey of the author??s working experience at the Energy Systems Laboratory (ESL) at Texas A&M University during the period of January 2002 through March 2004. The purpose of the above work was to allow the author to become familiar with the practice of engineering. The result is that the author knows how to complete a project from start to finish and understands how both technical and nontechnical aspects of a project need to be considered in order to ensure a quality deliverable and bring a project to successful completion. This report concludes that the objectives of the internship were successfully accomplished and that the requirements for the degree of Degree of Engineering have been satisfied
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