1,721,050 research outputs found
Legal and Financial Problems of International Joint Custody of Children
Full text linkThe aim of this article is to analyze very interesting and currently up-to-date area of children living in international joint custody from the legal and financial point of view. This covers the situation when custody of a child is awarded to both parents living in different states of the European Union (or also other states). The number of marriages contracted between Czech nationals and foreign nationals and also between nationals from two different states (not necessarily inside European Union) increases every year while free movement of people is a real practice today. Because these international marriages are becoming more common they bring new problems that must be solved by contemporary law. This regulation needs to result from the knowledge of the children psychology that is affecting family law the most but also has its practical aspects in the area of taxation and payment issues that will be analyzed deeply as well.juridical problems, financial problems, international joint custody, family.
The Organisation of the Czech Customs and Tax Administration and its Comparision with Organisation in Selected European Union´s Member States
Full text linkThe Czech Republic became a member of The European Union on 14th May 2004. For that reason there have been significant changes of activities, tasks and organisation of the Customs Administration of The Czech Republic. Simultaneously there have been same changes in Tax Administration because the Custom Administration of the Czech Republic is closely associated with the Czech Tax Administration. The main aim of the article is to explain basic principles of the function and organisation of the Czech Tax and Customs Administration and then to compare it with similar systems of surrounding countries which are members of the European Union, too.organization of Czech customs, tax administration, European Union.
System of Tax Law
Full text linkThis contribution deals with the system of tax law. The main aim of the contribution is to confirm or disprove the hypothesis that there is a system of tax law. This can be really tough as in Central and Eastern European countries just a few legal schools accepts tax law as an independent branch of law. If the hypothesis is confirmed, the task is to describe and characterise the system of tax law using the knowledge from the legal theory and other branches of law in the Czech Republic and experience of tax law experts from the other countries in the Central and Eastern European region. Author will use the scientific methods of analysis, synthesis, and comparison. "This is a targeted publication on the one topic (Financial Law). It has been requested for inclusion in WOS."Příspěvek se zabývá systémem daňového práva. Jeho hlavním cílem je potvrzení nebo vyvrácení hypotézy, že systém daňového práva existuje. To může být v podmínkách zemí střední a východní Evropy skutečně obtížné, neboť jen velmi málo právních škol akceptuje daňové právo jako samostatné odvětví práva. Pokud je základní hypotéza potvrzena, je nezbytné popsat a charakterizovat systém daňového práva za využití poznatků právní teorie a dalších právních odvětví v ČR a zkušeností expertů na daňové právo z jiných zemí střední a východní Evropy. Autor užívá zejména metod analýzy, syntézy a komparace. "Jedná se o zacílenou publikaci na jedno téma (finacial law). Bylo požádáno na zařazení do WOS."This contribution deals with the system of tax law. The main aim of the contribution is to confirm or disprove the hypothesis that there is a system of tax law. This can be really tough as in Central and Eastern European countries just a few legal schools accepts tax law as an independent branch of law. If the hypothesis is confirmed, the task is to describe and characterise the system of tax law using the knowledge from the legal theory and other branches of law in the Czech Republic and experience of tax law experts from the other countries in the Central and Eastern European region. Author will use the scientific methods of analysis, synthesis, and comparison
Czech Tax Heaven for Sportsmen
Full text linkThere is no specific legal regulation of professional athletes in the Czech Republic. In practice, both individual players and team players are mostly self-employment. In case of team players, compared to the legal regulation in other European countries, it is quite unique. This article deals with the legal regulation of professional team players, especially in the area of taxation. It works with the hypothesis, stated in two judgments of the Supreme Administrative Court, that team players should tax their incomes by the personal incomes tax as self-employed persons, i.e. businessmen. In 2011, the Supreme Administrative Court stated that team players are not employees of their club and they should pay taxes as from independent activities. The Czech Financial Administration followed this decision and taxed these sportsmen as so called independent professions. The reason why this issue was reopened by the Supreme Administrative Court was the case of football player David Lafata, who got a business license (he became a businessman) as a footballer and claimed that playing football is not an independent profession, but real business. In both cases, the personal income tax base is created as the difference between income and expenditure. As mostly there are no real high expenditures, Czech legal regulation allows the lump sum expenses: in case of independent profession 40 %, but for business (in this very case) 60 %. The aim of the paper is to confirm or disprove the hypothesis stated above, analyzing existing legal regulation and case law, and offer solutions de lege ferenda.V ČR neexistuje zvláštní právní regulace profesionálních sportovců. V praxi jsou obvykle jak individuální sportovci, tak sportovci v kolektivních sportech podnikateli. V případě sportovců v kolektivních sportech to je v porovnání s právní regulací v dalších členských státech EU specifické. Článek se zabývá právní regulací sportovců v kolektivních sportech zejména v oblasti zdanění. Pracuje s hypotézou stanovenou dvěma rozhodnutími Nejvyššího správního soudu, že sportovci v kolektivních sportech zdaňují své příjmy jako podnikatelé. V roce 2011 NSS stanovil, že sportovci v kolektivních sportech nejsou zaměstnanci svých klubů a mají platit daně jako podnikatelé ze samostatné činnosti. Finanční správa respektovala toto rozhodnutí a zdaňovala tyto sportovce jako výkon nezávislého povolání. Důvodem pro znovuotevření dané otázky před NSS byl případ fotbalisty Davida Lafaty, který získal živnostenské oprávnění jako fotbalista a tvrdil, že hraní fotbalu není nezávislým povoláním, ale skutečnou živností. V obou případech se základ daně stanoví jako rozdíl mezi příjmy a výdaji. Neboť obvykle v těchto případech skutečné výdaje neexistují, česká právní regulace umožňuje aplikovat paušální výdaje: 40 % z příjmů pro nezávislá povolání a 60 % pro živnost. Cílem příspěvku je potvrzení či vyvrácení hypotézy uvedené výše vycházející z analýzy existující právní regulace a judikatury a nabídnutí řešení de lege ferenda.There is no specific legal regulation of professional athletes in the Czech Republic. In practice, both individual players and team players are mostly self-employment. In case of team players, compared to the legal regulation in other European countries, it is quite unique. This article deals with the legal regulation of professional team players, especially in the area of taxation. It works with the hypothesis, stated in two judgments of the Supreme Administrative Court, that team players should tax their incomes by the personal incomes tax as self-employed persons, i.e. businessmen. In 2011, the Supreme Administrative Court stated that team players are not employees of their club and they should pay taxes as from independent activities. The Czech Financial Administration followed this decision and taxed these sportsmen as so called independent professions. The reason why this issue was reopened by the Supreme Administrative Court was the case of football player David Lafata, who got a business license (he became a businessman) as a footballer and claimed that playing football is not an independent profession, but real business. In both cases, the personal income tax base is created as the difference between income and expenditure. As mostly there are no real high expenditures, Czech legal regulation allows the lump sum expenses: in case of independent profession 40 %, but for business (in this very case) 60 %. The aim of the paper is to confirm or disprove the hypothesis stated above, analyzing existing legal regulation and case law, and offer solutions de lege ferenda
Major Problematic Issues in the Property Taxation in the Czech Republic
Full text linkThis article aims to open the debate on the recurrent property tax in the Czech Republic, to define most important problems of the existing legal regulation and to set the list of possible solutions de lege ferenda. The hypothesis that the immovable property tax is a good tax and a traditional part of the Czech tax system, was confirmed. The most problematic issue is the low tax revenue. However, ad valorem system does not seem to be the solution and the unit system (area) tax base should be retained. There should be one maximum tax rate in the legislation for every type of property, and municipalities should have the right to introduce their own specific tax rates below that level. At the same time, there should be another rate (standard rate) in the legislation for those municipalities that do not set their own specific tax rates.Článek si klade za cíl otevřít debatu nad pravidelnou majetkovou daní v ČR, definovat zásadní problémy stávající právní regulace a shrnout možnosti regulace de lege ferenda. Hypotéza, že daň z nemovitých věcí je dobrou daní a tradiční součástí českého daňového systému, byla potvrzena. Nejkritičtější je nízký výnos daně. Avšak zdanění ad valorem není řešením a jednotkový systém by měl být zachován. Zákonem by měla být stanovena maximální sazba daně pro každý typ nemovitosti a obce by měly mít možnost stanovit vlastní specifické sazby daně pod tímto maximem. Zároveň by měla existovat základní sazba daně přímo v zákoně pro ty obce, které si nestanoví sazby vlastní.This article aims to open the debate on the recurrent property tax in the Czech Republic, to define most important problems of the existing legal regulation and to set the list of possible solutions de lege ferenda. The hypothesis that the immovable property tax is a good tax and a traditional part of the Czech tax system, was confirmed. The most problematic issue is the low tax revenue. However, ad valorem system does not seem to be the solution and the unit system (area) tax base should be retained. There should be one maximum tax rate in the legislation for every type of property, and municipalities should have the right to introduce their own specific tax rates below that level. At the same time, there should be another rate (standard rate) in the legislation for those municipalities that do not set their own specific tax rates
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Opodatkowanie influencerów korzystających z Instagrama
Full text linkThis scientific article discusses issues related to the taxation of Instagram influencers. Its main objective is to define how the influencers’ incomes should be taxed. To achieve this primary purpose, the partial objective is defined to give the list of (legal) cooperation contracts between the marketers and influencers. The hypothesis that there is no need to adopt new specific tax law norms to tax influencers’ incomes properly, at least in developed countries, was confirmed. All jurisdictions are taxing influencers’ incomes. It is always necessary to focus on the content of the relationship generating influencer’s income, as the principle of priority of content over form must be used. The tax liability is influenced only by the tax base. The tax rate and other structural components of the tax remain the same for different types of incomes. Generally, it is always better for the influencer to have a trading license (to be a businessman) than tax his/her incomes as incomes from copyright. Incomes from dependent activities based on labour law contract or occasional incomes are not probable for a typical influencer, and still, the taxation in this way is not really favourable. The novelty of the presented research lies in the fact that no scientific articles deal with the covered issues published so far. The author believes that the article has a cognitive value for both science and practice.W niniejszym artykule omówiono kwestie związane z opodatkowaniem influencerów korzystających z serwisu społecznościowego Instagram. Głównym celem było ustalenie sposobu, w jaki należy opodatkować dochody influencerów. Celem pośrednim dla osiągnięcia tego podstawowego celu było sporządzenie listy umów o współpracy pomiędzy specjalistami od marketingu a influencerami. Potwierdzono hipotezę o braku potrzeby uchwalania nowych norm prawa podatkowego dla prawidłowego opodatkowania dochodów influencerów, przynajmniej w krajach rozwiniętych. Wszystkie systemy prawne opodatkowują dochody influencerów. Trzeba zawsze koncentrować się na treści stosunku generującego dochód influencera, gdyż należy stosować zasadę pierwszeństwa treści nad formą. Należność podatkowa wynika jedynie z podstawy opodatkowania. Stawka podatku i inne elementy składowe podatku są takie same dla różnych rodzajów dochodu. Co do zasady rejestracja działalności gospodarczej jest dla influencera zawsze lepszym rozwiązaniem niż opodatkowanie dochodów z praw autorskich. Dochody z niezależnej działalności w oparciu o umowę o pracę lub dochody okazjonalne są dość rzadkie dla typowego influencera, a opodatkowanie w ten sposób nie jest w istocie korzystne. Nowatorski charakter przedstawionych badań polega na tym, że dotychczas w żadnych opublikowanych artykułach naukowych nie poruszono przedmiotowej tematyki. W opinii autora artykuł ma wartość poznawczą, zarówno naukową, jak i praktyczną
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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