Microeconomic aspects of government subsidies in the agricultural market

Severová, Lucie; Chromý, Jan; Sekerka, B.; Soukup, Alexandr

doi:10.17221/212/2011-agricecon

Cited by 5 publications

(2 citation statements)

References 16 publications

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“…Last but not least, it is important to realize that the land as the primary factor of production is not only taxed as such, but its products may be subject to the tax as well (as stated by David 2012), and in the modern economies, the whole area is a centre of the state intervention (in more detail Severová et al 2012).…”

Section: Methodsmentioning

confidence: 99%

The taxation of agricultural land with the use of multi-criteria analysis

Široký¹,

Krajcova²,

Hakalova³

2016

AGR ECON-CZECH

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Th e issue of land taxation is currently often neglected in scientifi c articles despite the existence of the land taxation and property taxes in most countries of the European Union. Th is paper deals with a specifi c property tax in the Czech Republic -the tax on the acquisition of immovable property. Th e aim of the paper is, on the one hand, to characterise the tax on the acquisition of immovable property, its general principles and the classifi cation in land taxation, and on the other hand, to analyse the possibilities of a tax entity for the tax base determination and the tax liability calculation. For this purpose, a model example of taxation of the transfer of immovable property for consideration is used, to which the method of the multi-criteria decision-making is applied as an opportunity to use the mathematical methods for the transactional property tax. Based on the method of the multi-criteria analysis of alternatives, it was found that in the model example, it was more advantageous for the tax entity to use the indicative value.

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Section: Methodsmentioning

confidence: 99%

The taxation of agricultural land with the use of multi-criteria analysis

Široký¹,

Krajcova²,

Hakalova³

2016

AGR ECON-CZECH

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“…Generally, the influence of the three spatial factors needs to be considered in planning territorial impacts for CP interventions.Secondly, the empirical findings are relevant for the debate about the relationship between two spatial objectives -territorial competitiveness and territorial balanced development (see, e.g.,Vanolo, 2010;Colomb and Santinha, 2014). The constructed TIA models suggest that CP interventions work in either direction, depending on their thematic orientation (see, e.g.,Klímová and Žítek, 2015;Hájek and Górska-Szymczak, 2017;Kaufmann and Wagner, 2005;Severová, Chromý, Sekerka and Soukup, 2012 for relatively low impact innovation-oriented interventions in lagging regions). Therefore, the combined effects of CP interventions can undermine their overall contribution to balanced territorial development (see alsoNovosák, Hájek, Horváth and Nekolová, 2017 for this conclusion).…”

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confidence: 99%

Territorial Impact Assessment: Cohesion policy and balanced territorial development (Czechia)

Novosák¹,

Hájek²,

Severová³

et al. 2018

DETUROPE

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The intent of this paper is to add to the current knowledge in the field of TIA modelling by presenting a case study of cohesion policy (CP) in Czechia, 2007Czechia, -2013. The empirical results are mixed. While the territorial impact of CP interventions concerning the NSRF objective of a 'Competitive Czech Economy' is higher in main metropolitan regions, CP interventions concerning the NSRF objectives of an 'Open, Flexible and Cohesive Society' and of an 'Attractive Environment' have higher impacts in regions with more desire for CP interventions. Consequently, territorial impacts of the three NSRF objectives are contrary to one another, and the observed pattern of overall territorial impacts of CP interventions is patchy, almost mosaic-like. Additionally, the paper suggests some methodological ideas for TIA modelling drawing inspirations from the prominent TEQUILA model. In particular, the spatial distribution of SF is used to model the intensity of CP interventions in a territory. A methodology how to model the potential territorial impact and the desirability of CP interventions in a territory is also presented.

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