The aim of this paper is to evaluate the role assigned and shared taxes in the budgets of municipalities and evaluation approach of city council to introduction local coefficient of the Real estate tax, as it allowed by § 12 Act no. 338/1992 Coll. This paper eva...

Environmental taxes have to act as a stimulus tool for improving the environment and reducing pollution. Their imposition on natural gas and some other gases, solid fuels and electricity led to an increase in the prices of these products, for which the final consumers of ...

The aim of this paper is to compare the performance of agricultural Farms in Slovak agriculture using financial ratios based on Utilized Agricultural Area (UAA). The analysis was performed on a dataset of agricultural farms in the period 2009-2012. Farms were divided into 5 gr...

The paper focuses on the application of indirect taxes in the non-profit sector. The VAT system in the Czech Republic is applied by a uniform legislation that is applicable to all types of taxpayers. Czech Republic, as well as other EU member states, is obliged to im...

Supply chain is a decentralized system where material, financial, information and decision flows connect members. Supply chain contract is a coordination mechanism that provides incentives to all of its members so that the decentralized supply chain behaves as the integrated one. When t...

The paper uses existing Markov chain theory to analyze problem of claim payment delayed process, which serves to estimate a distribution of paid/unpaid claims after payment due. Payment condition patterns and timing of claim payments play significant role in financial management. First,...

The paper deals with the planning culture in the Czech Republic. It deals mainly with strategic planning in urban development, which some referred to as "the new planning culture", and problems with its practical application. This paper draws empirical evidence mainly from the...

This paper is a review concentrated on the sustainable development of large-size protected areas in the context of strategic planning in the Czech Republic. We compare goals of strategic development documents for two model protected areas (The Landscape Protected Area Český les – n...

From 1 January 2014 ran new programming period of economic, social and territorial cohesion EU. EU Council approved December 2, 2013 at its regular meeting EU multiannual financial framework for 2014–2020, with the objective 1b: the right consistency, set aside 325,149 mil. EUR (in...

The paper is focused on strategic planning on the local level. There is realized an analysis of 40 adventitiously chose strategic plans in the Czech Republic. The main topic was to know how questions connected with clime change are accepted between goals of those strategic...