The paper is focused on the comparison of discourses formed in the literary texts which depict motifs of war at the beginning of 20th and 21st centuries. Images associated both with First and Second World War emphasize the shock of the changing world and lend literary credence to the texts. However, this goal is achieved by different means in the early 20th and the early 21st centuries. In expressionist novels and short stories metaphors of infection are used to describe the decline and the fall of the world of the early 20th century. Compared to that, the literary texts created in the early 21st century do not use metaphors because the experience of the Holocaust presented in the texts is viewed as a non-assimilable event and therefore it should not be translated into metaphors. In addition to the suffering of the Holocaust, the image of the infection in the literary texts of the beginning of the 21st century is only an accompanying description of the events of the Second World War.

После падения коммунистического режима чешское диссидентское движение участвовало в создании новых эго-документов, отсылающих к интерпретации социалистического прошлого. В статье данная проблематика представлена на примере двух мемуарных диссидентских текстов. Речь идёт о life story актрисы Власты Храмостовой и о путевых заметках писательницы Эды Крисеовой. Данные саморефлексивные мемуары являются сознательно конструируемым речевым актом защиты памяти и культурного взаимодействия с инакомыслием. Их мышление, сформировавшееся в диссидентской среде, сосредоточенной на необходимости быть человеком «духовным» (Я. Паточка) и участвующим в общественной деятельности, представляет собой тенденцию в чешской литературе рубежа тысячелетий, когда снова обсуждалось участие в литературе с целью «исправить» интерпретацию прошлого, особенно 50-х гг. ХХ в. и периода «нормализации». Методологическая база исследования основана на трудах М. Альбвакса и П. Рикёра.

The paper deals with the issue of using a local coefficient as a tool to increase tax revenues of local government budgets in the Czech Republic. The local coefficient is defined as a corrective element increasing up to five times the immovable property tax that is 100% public budgets of local governments (municipalities) since 2009. As part of the paper, our own questionnaire survey was conducted across municipalities in the Czech Republic with the aim of identifying positive and negative consequences of application or non-application of this tax instrument at the level of local governments. Results of the research clearly demonstrate the use of the local coefficient, despite its potential high budget revenue is not high at all. In 2020, only 10.43% municipalities from all over the Czech Republic applied it. A research survey conducted among municipalities focused on obtaining information on the reasons for the low use of the local coefficient. To this end, two research questions were formulated “Do municipalities have sufficient information on local coefficient issues?” and “May the introduction of a local coefficient result in a loss in the communal elections?” The questionnaire survey showed that 91% municipalities know about their possibility to apply a local coefficient, but do not use it. Moreover, it was found that if the local coefficient is introduced at the right time or handling additional tax revenues of the municipality is transparent, its introduction does not affect the election result of the political party that declared it by a generally valid decree.

Immovable property tax is one of the key elements of fiscal decentralization in the Czech Republic. It is the only tax that is directed to municipal budgets in the full amount. It is also the only tax the total receipts of which can be influenced by municipalities by means of corrective features. Although the significance of immovable property tax in the process of fiscal decentralization is undeniable, its role in municipal budgets is much discussed. The goal of the article is to evaluate the role of immovable property tax in budgets of Czech municipalities through its impact on the resulting balance of financial management of a particular municipality. The role of immovable property tax is assessed against its importance for the municipal budget. The data concerning financial management of municipalities, the amount of receipts of immovable property tax and the possibilities of utilization of the local coefficient in the year 2019 are analyzed in detail. The results identified by the analysis are compared with the situation in 2012 and it may be stated that although the role of immovable property tax in municipal budgets has decreased if compared with the year 2012, it still represents a significant income of Czech municipalities. At the same time, the current economic situation suggests that the importance of immovable property tax will increase in the years to come.

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