Krause J., Machek O. (2018): A comparative analysis of organic and conventional farmers in the Czech Republic. Agric. Econ. -Czech, 64: 1-8. Abstract:Organic farming has become a topic that receives an increasing academic as well as popular attention. Th is study examines the fi nancial diff erences between the organic and conventional farmers, as well as their income volatility. Based on the Student's t-test, the regression analysis and the matched-pair investigation on a sample of Czech 291 organic and 4045 conventional farmers over the period 2009-2013, the study indicates that the organic agricultural companies outperform the conventional companies in the terms of profi tability. However, their asset turnover is considerably lower. No evidence of diff erent income volatility has been found.

State Receivables -Destructive Factor of the Czech Republic Fiscal PolicyThe fundamental premise for the regular performance of economic policy, fulfi lment of the revenues of the state budget and thus creating optimal conditions for effi cient fi scal policy realization, is to minimize state receivables after maturity, as the theoretical planning of the revenue side of the state budget is irrelevant considering that tax payers and other entities fail to fulfi l their liabilities towards the state, more precisely state budget, and conversely the state is not able to provide the approved income in the state budget. The objective of this paper is to: analyse the development of state receivables in years 2001-2014; identify the causes of the state receivables origin; test econometrically the dependence of formation of the state receivables after maturity on the economic cycle, the tax rate change and entry of the Czech Republic to the European Union; evaluate the results of the long-term research of implementation of an experimental model, during which the possibility of reaching incomparably higher effi ciency was verifi ed and proven in the management process of state receivables recovery; highlight this important negative determinant of the state fi scal policy. With regard to aforesaid, this text is structured in the following way. First, the author took into consideration the theories which are connected with surveyed matters, following by the characteristic and causes of state receivables development for the period of 1991 to 2014. The economic testing of dependence comes after. Next chapter characterizes the development of two experimental models for management process of recovery of state receivables after maturity, research results included. The last chapter provides all the research results, evaluates the economic policy signifi cance of this destructive factor of fi scal policy and suggests some solutions.Keywords: economic and fi scal policy, taxes, receivables, unpaid balances, econometric testing, regression analysis, transaction cost, implementation JEL Classifi cation: C35, D23, D78, H20, H30, H63 ÚvodÚvodem si autor dovoluje vyslovit otázku: Jaký je vlastně národohospodářský význam řízení procesu vymáhání pohledávek státu, zejména ve vztahu k fi skální politice? Odpověď hledá zejména v ekonometrickém testování závislosti vzniku pohledávek státu, ve vyhodnocení implementace experimentálního systému řízení procesu vymáhání pohledávek státu, v analýze současného vývoje pohledávek, ale i v rešerši odborných článků v renomovaných impaktovaných časopisech apod.*1 Karel Zeman (karel.zeman@vse.cz), Vysoká škola ekonomická v Praze.