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 main objective of this contribution is to evaluate the impact of distance education on examination results. We investigated the examination results of tax related subjects collected at the Czech University of Life Sciences in Prague during the period from 2014 to 2020. The sample consists of examination results of 120 different classes within 6 years with a total amount of 7268 observations. Firstly, we pivoted the data into the long format and performed binary logistic regression. Our findings suggest that the odds that student successfully passes the exam increases if the student was examined online compared to in-person. Additionally, we used KNN regression which enables us to predict success rate for an upcoming semester. According to our analysis, it is expected that on average 82 students out of 100 will successfully pass the exam. The model was calibrated using cross-validation to choose optimal K.
The paper focuses on the use of the possible potential of real estate tax revenues by municipalities in the Czech Republic. Municipalities can set or adjust the rate of coefficients for real estate tax. The objective of the paper is to evaluate how municipalities in the Czech Republic use the possibility of introducing or adjusting real estate tax coefficients, and then determine the potential for possible revenues from this tax. The evaluation of revenues from real estate tax is performed for the period 2016-2018. The data were provided by the Financial Administration of the Czech Republic. The coefficient 1.5 was used in the analyzed period by 8-24% of municipalities depending on the type of real estate, the local coefficient was used by more than 9% of municipalities. The potential revenue from real estate tax was determined in three model cases on the basis of data for 2018. If all municipalities in the Czech Republic set both coefficients, revenue from real estate tax would increase by CZK 54.3 billion to CZK 62.1 billion per year. The share of real estate tax revenue in municipal tax revenues would increase from 4.76% to 27.45%.
Frequent price discounts have become one of the features of retail chains in the Czech Republic. Discounts are most often provided for products popular with customers. One of the products that is subject to frequent discounts is milk. Several expert opinions estimate that up to 50% of milk is sold with frequent price discounts. Price pressure on farmers and food producers owing to frequent price promotions is supported by the purchasing power of retailers and, in extreme cases, leads to sub-cost purchasing prices. These facts set up the framework to assess the impact of frequent price discounts on policymaking, including tax administration. One of the effects of selling goods at discounts is lower VAT collection from shops, and thus lower revenue to the state budget. This paper attempts to estimate one of the potential impacts of frequent price discounts, namely the loss of VAT for the state budget due to low retail prices of milk. Theoretical estimation of the effect of frequent price discounts on VAT can help to assess policy that touches on mark-ups in specific markets, such as food. The estimation is based on data obtained from Czech Statistical Office, FADN, and Orbis databases and employs Monte Carlo simulation to capture the stochastic element of retail markups. Sub-cost prices of producers of milk have a more significant negative effect on VAT revenue than prices of other supply chain participants. The theoretical effect on VAT revenue is estimated to be in the range from a negative effect of 14.9 billion CZK to a positive effect of 7.4 billion CZK. Values of zero VAT effect points (mark-ups of producers, dairies, and retailers) are shown, as well as the critical value of price elasticity of demand (−0.1715), at which the effect of frequent price discounts on VAT revenue is zero.
Objectives: This article deals with the comparison of excise tax revenues from alcoholic beverages and tobacco products with public spending that are spent on treating diseases occurring in consumers of these commodities.Methods: Based on available data, the study estimates direct public expenditures on the treatment of tobacco-related diseases and very frequent alcohol consumption-related diseases in the Czech Republic. These partial results are evaluated in the context of tax revenues from consumption of the mentioned commodities. The analysis works with the data from 1998-2017, which was obtained from the Ministry of Health of the Czech Republic, the National Institute of Public Health, the Customs Administration of the Czech Republic, the Ministry of Finance of the Czech Republic, and the Czech Statistical Office.Results: Medical treatment costs of smoking-related diseases were 18.35-48.19 billion CZK per year in the analysed period. These expenditures in the period 1998-2011 exceeded the annual revenues from the tax on tobacco products (in 2002 by 12.08 billion CZK). Since 2012, the balance has been positive in favour of public spending. Expenditures on the treatment of alcohol-related diseases amounted to 9.66-25.36 billion CZK per year in the given period, the expenditures, except the year 1998, exceeded the revenues from alcoholic beverages taxes (by 14.63 billion CZK in 2009).Conclusions:The study shows that the excise tax revenues for tobacco products do not reach the level of healthcare spending for tobacco-related disease in the most of the analysed period, and this difference increases with the length of consumption, which can be interpreted in such a way that current excise tax revenues potentially mean public healthcare expenditures, which cumulatively exceed revenues from the relevant excise duties.
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