Zobrazeno 1 - 10
of 33
pro vyhledávání: '"Lukáš Moravec"'
Publikováno v:
Journal on Efficiency and Responsibility in Education and Science, Vol 15, Iss 1, Pp 47-52 (2022)
The COVID-19 pandemic outbreak has upended the educational system worldwide, possibly with severe long-term consequences as most training institutions were forced to move to an online environment. Given the sudden transition to remote education, the
Externí odkaz:
https://doaj.org/article/950f9ef20bab4ef88b101daf98308805
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 69, Iss 3, Pp 365-377 (2021)
This article first aims to identify the final fiscal amount of the VAT control statement in the selected region and then to transform it to determine the theoretical fiscal amount in the entire Czech Republic. The second goal is to identify a possibl
Externí odkaz:
https://doaj.org/article/5ff3c96e2f2a411687b06a3fe63a28cc
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 67, Iss 3, Pp 839-851 (2019)
This paper deals with the comparison of the tax burden of selected US States within the framework of two taxes ‑ income tax and sales tax. When drawing up this issue, the authors were led by the idea that there may be significant differences among
Externí odkaz:
https://doaj.org/article/33957ddd6f2a4c35bbf7202a5a0f7b65
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 66, Iss 6, Pp 1557-1564 (2018)
This paper solves the question of the Czech households’ tax burden and its trend during the period from 2005 to 2015. Authors identified three groups of model Czech households based on the Czech Statistical Office data. The consumer basket structur
Externí odkaz:
https://doaj.org/article/b62519bccdcd46e1adb0c5e8c8d9eeef
Autor:
Jan Rohan, Lukáš Moravec
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 65, Iss 2, Pp 721-726 (2017)
In recent years, borders between countries have been opened gradually thanks to globalization, which is reflected in minimal barriers to the movement of persons and capital. This situation could be potentially abused by taxpayers willing to shift the
Externí odkaz:
https://doaj.org/article/6bf6f53208f94509a0ca607378b70364
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 65, Iss 3, Pp 1045-1053 (2017)
The aim of the paper is to assess the effect of introducing the second reduced rate of VAT of 10 % since 1 January 2015 on consumer behaviour when purchasing gluten‑free food. Monitoring the effect of the VAT rate reduction on selected gluten‑fre
Externí odkaz:
https://doaj.org/article/96b94270175c4667866f872e67297881
Publikováno v:
DANUBE. 14:45-57
When choosing the appropriate jurisdiction, trading companies need to consider many variables. This can include administrative burdens, the speed of establishment of a company, the granting of some degree of anonymity of ownership, and a friendly tax
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a2e8b13846e9db81aaf8a3a54e8a13c4
https://doi.org/10.2478/danb-2023-0003
https://doi.org/10.2478/danb-2023-0003
Publikováno v:
DANUBE. 14:73-88
The aim of the paper was to identify areas of possible abuse of social security support in the Czech Republic, with a specific focus on the Ústí nad Labem Region and the Litoměřice district, and to estimate the volume of social security support d
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8e2de043c0f2d4c360ae9bd6e5958bce
https://doi.org/10.2478/danb-2023-0005
https://doi.org/10.2478/danb-2023-0005
Autor:
Darja Noskievičová, Lukáš Moravec
Publikováno v:
Quality Engineering. 34:264-276
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::935f9f70c9331031b470a7d1afea755a
https://doi.org/10.1080/08982112.2021.2024230
https://doi.org/10.1080/08982112.2021.2024230
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 69, Iss 3, Pp 365-377 (2021)
This article first aims to identify the final fiscal amount of the VAT control statement in the selected region and then to transform it to determine the theoretical fiscal amount in the entire Czech Republic. The second goal is to identify a possibl
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b237ce576b0604e1b4b37cb1845bb5bd
https://acta.mendelu.cz/artkey/acu-202103-0007_fiscal-effect-of-vat-control-statement-case-study-of-the-czech-republic.php
https://acta.mendelu.cz/artkey/acu-202103-0007_fiscal-effect-of-vat-control-statement-case-study-of-the-czech-republic.php