Zmiany polityczne, społeczne i gospodarcze zapoczątkowane w Polsce w 1989 r. stworzyły podstawy do dynamicznego rozwoju sektora działalności usługowej. Istotnym aspektem przemian organizacyjnych w sferze usług jest także rozwój nowych form świadczenia tradycyjnych usług z zastosowaniem technik komputerowych i sieci internetowej (usługi elektroniczne), np. elektroniczna administracja, zdalna edukacja czy handel elektroniczny. Rozwój nowych form świadczenia usług był możliwy dzięki postępowi w technologii informacyjno-komunikacyjnej (ICT). Głównym celem artykułu jest analiza poziomu rozwoju usług elektronicznych w Polsce na tle innych państw Unii Europejskiej. Formułuje się następujące cele szczegółowe: (1) systematyzacja terminologii związanej z usługami elektronicznymi, (2) określenie uwarunkowań rozwoju usług elektronicznych w Polsce i innych państwach UE, (3) charakterystyka poziomu rozwoju wybranych typów usług elektronicznych dla odbiorców indywidualnych i przedsiębiorstw w Polsce, (4) porównanie poziomu rozwoju wybranych typów usług elektronicznych w Polsce z innymi państwami UE. ; Political, social and economic changes initiated in Poland in 1989 formed basis for dynamic development of service activity. An important aspect of organizational change in services is the development of new forms of services provision with the use of computer technology and the Internet (electronic services), such as e-government, e-learning and e-commerce. The development of new forms of service provision has been possible by advancement in the development of information and communication technology (ICT). The main purpose of this article is to analyse the level of development of electronic services in Poland in comparison to other European Union countries. The following specific objectives can be formulated: (1) systematization of terminology related to e-services, (2) defining of the development conditions of e-services in Poland and other EU countries, (3) characteristic of the level of development of selected types of e-services for individuals and enterprises in Poland (4) comparing the level of development of selected types of e-services in Poland to other EU countries.
The aim of the article is to present the tranformation of the function of the minister – coordinator of special services in Poland between 1997 and 2020. Espiecially the elements of civil democratic control and the examples of political influence towards special services are taken into consideration. It is very important to establish the institution that can provide suitable coordination in the specific area of the state security that can lead to the special services effectiveness. The analysis of the regulations connected with the minister-coordinator creation and activity shows rather the political involvment and influence towards special services activity than the positive aspects of impoving their coordination and cooperation for the state security and civil democratic control.
The article investigates the interrelationship between Lithuanian civil service reform initiatives and administrative Europeanisation processes by identifying the role and approaches of Lithuanian parliamentary elites in the process of the implementation of reforms during the period of membership in the EU. The research was based on the qualitative content analysis of primary sources, the records of the Lithuanian Government activities, and the qualitative analysis of the secondary sources including research literature and other documents and records, semi-structured qualitative interview. Research gives an opportunity to estimate the level of institutionalisation of pro-European values amongst parliamentary elites and their contributions to the implementation of administrative Europeanisation. According to the research findings, administrative Europeanisation agenda is not a priority for Lithuanian parliamentary elites per se, however, pro-European attitudes are fixed.
The article investigates the interrelationship between Lithuanian civil service reform initiatives and administrative Europeanisation processes by identifying the role and approaches of Lithuanian parliamentary elites in the process of the implementation of reforms during the period of membership in the EU. The research was based on the qualitative content analysis of primary sources, the records of the Lithuanian Government activities, and the qualitative analysis of the secondary sources including research literature and other documents and records, semi-structured qualitative interview. Research gives an opportunity to estimate the level of institutionalisation of pro-European values amongst parliamentary elites and their contributions to the implementation of administrative Europeanisation. According to the research findings, administrative Europeanisation agenda is not a priority for Lithuanian parliamentary elites per se, however, pro-European attitudes are fixed.
Publikacja recenzowana / Peer-reviewed publication ; Celem artykułu jest przedstawienie genezy, historii, struktury i funkcji Gwardii Narodowej Stanów Zjednoczonych, i jej znaczenia w strukturze komponentów rezerwowych Sił Zbrojnych Stanów Zjednoczonych oraz dla całego systemu militarnego państwa – na poziomie federalnym, stanowym i lokalnym. Gwardia Narodowa buduje swoją tożsamość odwołując się do tradycji milicji kolonialnych, zbrojnych oddziałów oddolnie organizowanych przez kolonistów na terenie pierwszych trzynastu kolonii brytyjskich przed ogłoszeniem Deklaracji Niepodległości w celu utrzymania pokoju wewnątrz osad, jak również odparcia zagrożeń zewnętrznych. Dualny charakter Gwardii Narodowej jest konsekwencją dwóch przeciwstawnych procesów: oddolnej inicjatywy obywateli oraz ambicji kontrolnych rządu federalnego. Dualny, stanowo-federalny charakter Gwardii Narodowej wynika z zapisu ustawy z 1933 roku – National Guard Mobilization Act, wprowadzającym zasadę podwójnej przynależności: wszyscy żołnierze finansowani z funduszy federalnych mieli znajdować się zarówno na listach Gwardii Narodowej danego stanu, jak i Gwardii Narodowej Stanów Zjednoczonych. Dualizm amerykańskiej Gwardii Narodowej uwidacznia się w jej funkcjach i działaniach, sporach kompetencyjnych, ocenach społecznych oraz sposobach wykorzystania tej formacji przez polityków, nie zawsze akceptowanych przez większość społeczeństwa. Ma on również wpływ na kształtowanie własnej tożsamości przez członków Gwardii Narodowej i na ewolucję jej społecznego statusu, zależną od przemian rozumienia idei patriotyzmu. ; This article is aimed at the presentation of the origins, structure and functions, as well as the dynamics of the United States National Guard as an element of the reserve components of the United States Armed Forces, a vital part of the country's military system on all levels: federal, state and local. The National Guard's identity can be traced back to the traditions of the colonial militia, i.e. locally organized armed units of colonists, established in the first thirteen colonies prior to the adoption of the Declaration of Independence to keep peace within the settlements and to protect them from the outside threats. The dual character of the National Guard stems from two opposite processes: the grassroots initiative of the citizens and the controlling urges of the federal government. The dual, state-federal nature of the National Guard is a consequence of the 1933 National Guard Mobilization Act which introduced the rule of double belonging: the soldiers financed from federal funds were to be signed up both on the National Guard lists of a given state as well as the lists of the United States National Guard. The dual nature of the National Guard is apparent in its functions and actions, in the competence disputes, social opinions and the various political modes of use, not always condoned by the nation's majority. It also affects the National Guard members' identity as well as the evolution of the formation's social status, dependent on the perception of the ever-changing idea of patriotism.
The subject of the analysis is the idea of internal trainers in the civil service (government administration offices). I consider an internal trainer as a civil service employee who, beyond his/her own basic scope of responsibilities, teaches others in the subjects he/she majors. In the research I use the perspective of knowledge and human resources management. The main reference point is the AMO paradigm, which determines the conditions of people management effectiveness. In line with it, effective employees (trainers in this case) are able (prepared for their role), motivated (intrinsically or extrinsically) and institutionally given the opportunity to act. In the article, I present the actions which the administration can undertake in each of these areas. I also analyse the advantages and disadvantages of the idea of internal trainers and refer to its criteria of success. Against this background I present a case study - the functioning of the group of internal trainers at the Chancellery of the Prime Minister.
The chief purpose of BBC World Service, Radio France Internationale, and Voice of America in the Context of International Communication: From Propaganda to Public Diplomacy is to analyse the role radio stations fulfil for international communication nowadays in the light of the roles they served in the past (that is, the times when radio dominated). During the interwar period and right before World War II, new radio stations came to being that aimed at broadcasting content targeted at the listeners abroad. Initially, these radio stations were transmitting mostly official messages or functioning as private point-to-point communication; in both cases, they functioned similarly to telegraphs (assuming one addresser and one addressee). Along with not only the development of the transmitting and receiving devices but also the widening of our knowledge on radio waves, radio turned into a mass medium, thanks to various "freaks," including investors and other radio lovers. Having access to the network of correspondents and a powerful radio signal, radio stations back then were able to provide live coverage of the events that interested listeners all around the globe. The capacities of radio were significant during World War II as well; precisely, it ceased to serve communication purposes exclusively, and was included into military arsenal (used not only in operations and diversion actions, but also for jamming and scouting). This military conflict showed that the possibility of reaching listeners abroad – that is, the citizens of adversary, allied, and neutral states – had been of enormous importance, whereas the ability of shaping the opinions of foreign citizens had become a crucial part of contemporary warfare. The relevance of radio for international communication was indisputable also during the Cold War. Radio Free Europe, Radio Liberty, Voice of America, BBC World Service, Radio France Internationale, Deutsche Welle, Radio Madrid, Radio Moskwa, and Radio China International were fundamentally engaged in both ideological war and public diplomacy. Simultaneously, various international processes changed the position radio occupied among other media; the "Golden Age of Radio" reached a significant decline in the 1950s, when the dominance of radio gave way to the advent of television, whereas from late 1990s on the situation of all media was revolutionised by the birth of the Internet. As a result, digitalisation, convergence, shifts in reception and use of media – not to mention other broader phenomena, including the dominance of audiovisual culture – affected not only listeners and their preferences (inclining to fragmented radio programmes), but also ratings and marketability of radio stations. Finally, since political communication has privileged the audiovisual paradigm, and domestic policy has gradually become a media issue, radio has withdrawn in this area as well, giving primacy to television and new media. Because of the aforementioned factors and shifts, it becomes vital to carefully reconsider the contemporary and international status of radio. After all, one might be tempted to think that radio is no longer in its heyday, whereas both governments and individual listeners do not deem it as a genuine informative medium or a means capable of reaching the foreign public opinion. This book, therefore, explores how Radio France Internationale, Voice of America, and BBC World Service changed diachronically in reference to other radio stations alike, points to rules they follow and formats their programmes take, and analyses their recent activity in international communication between 2014 and 2018. Chapter 1 introduces theoretical vocabulary international communication relies on, and juxtaposes its various definitions with related cultural phenomena, including transcultural communication, political communication, propaganda, public diplomacy, cultural diplomacy, media diplomacy, and soft power. Aside from analysing these concepts, this chapter also proposes an innovative definition of international communication and its graphic model. Chapter 2 is diachronic, and it focuses on the discovery of radio waves and the invention of radio read from the technical perspective, which determines the position of radio for international communication. Moreover, the early forms of radio are recalled with regard to their significance for foreign communication. Finally, the development of radio and broadcasting in France, United Kingdom, and the USA is presented with an emphasis put on the differences between their broadcasting models. Chapter 3 is devoted to the development of international broadcasting, dividing it into three stages: 1) the early 20th century (until the 1930s), when radio waves were being tested, the first experimental stations came to being, and first international radio stations were founded, including those in Nauen and Zessen (Germany), Sainte-Assise and Le Post Colonial (France), Eindhoven and Heuzen (Netherlands), Chelmsford (United Kingdom); 2) the World War II period, in which the uses of radio for international military communication are analysed in reference to propaganda radio stations (Radio Berlin, Radio Hamburg, Radio Stuttgart, Radio Tokio) and its prominent figures (William Joyce ("Lord Haw-Haw"), Paul Ferdonnet ("the Stuttgart Traitor"), Mildred Gillars ("Axis Sally"), Ive Togure ("Tokyo Rose")), British pirate radio stations functioning in response to the Axis propaganda (for instance, Gustav Siegfried Eins), the radio stations of French Resistance with a special emphasis put on Radio Brazzaville, that is, Charles de Gaulle's chief means of international communication, and, finally, Voice of America serving for public diplomacy purposes; 3) the Cold War period, in which the objectives, assumptions, and strategies of international broadcasting posed by France, United Kingdom, the United States of America between 1945 and late 1980s are examined. The last chapter is entirely dedicated to BBC World Service, Radio France Internationale and Voice of America nowadays, paying attention to their regulations, structures, and broadcasting services. These radio stations are understood as means used for public diplomacy of their countries, and their institutional and formal connections to government institutions are discussed. Consequently, this comparative chapter refers to the legal contexts, supported by acts and regulations of a given country, presents the principles and levels of funding, reconstructs the institutional positions of radio among other media, and characterises broadcasting in terms of services, directions, and programmes. The analysis of contemporary strategies and activities of the discussed radio stations makes it possible to claim that the use of radio for international communication has not lost its relevance, and currently is supported with television and the Internet, that is, the media that were invented later in the course of historical progress. Radio stations, therefore, are not held in media bubbles; rather, they are still significant means of foreign communication because of their specificities. Furthermore, radio communication complies with strategic foreign policies, which affects various parts of the world where levels of technological development diverge whilst the access to television or the Internet connection is not available. In the countries stricken with military conflicts or poverty, radio is still the predominant means of communication that serves numerous purposes; not only is it a source of information on military operations, epidemiological situations, climate and natural disasters, but also it educates its listeners on civil and human rights, especially women's rights. Finally, Voice of America, BBC World Service, and Radio France Internationale support policies against extremism and propaganda (for instance, fake news). The services of the discussed radio stations are related to the policies the United States of America, United Kingdom, and France put forward against ISIL and international terrorism, but also to those actions that support democratic changes in the countries affected by war and political unrest.
The Industrial Monuments Route of the Silesian Voivodeship is a cultural route that does not follow a strictly defined course and consists of several dozen sites scattered throughout the Silesian Voivodeship. Its functioning, which results from the strategic assumptions of the Silesian Voivodeship authorities, drives tourist traffic in its facilities, which often also operate on a commercial basis, which affects the interest in tourism in the region, including the need for tourists-consumers to use products offered within the framework of tourism economy of the Silesian Voivodeship. The aim of the study is to assess the offer of goods and services used by tourists on the described cultural route and its relationship with the needs reported by these consumers. The degree of fulfillment of these needs was tested during direct research on the Industrial Monuments Route. The survey took place in the period May-August 2019 in the form of a direct interview with consumers visiting several selected facilities of the Route. The degree of fulfillment of the reported needs and the level of accessibility to goods and services on the Industrial Monuments Route were largely assessed as at least sufficient. Some of them still require improvement, which may be a signpost for the local government officials of the Metropolis GZM (pol. Górnośląsko-Zagłębiowska Metropolia) cities and municipalities on the one hand, and for entrepreneurs offering their products near the Industrial Monuments Route on the other hand.
Przedmiotem artykułu są regulacje unijne dotyczące dozwolonej pomocy udzielanej mediom publicznym przez państwa członkowskie Unii Europejskiej oraz praktyka ich stosowania. Celem badań jest weryfikacja następującej tezy: prawo Unii Europejskiej w sposób ogólny reguluje kwestie dozwolonej pomocy państwa dla mediów publicznych, natomiast szczegółowe wytyczne formułowane są ad causum, w wyniku kontroli Komisji Europejskiej i pod wpływem orzecznictwa Trybunału Sprawiedliwości Unii Europejskiej. W pierwszej części autorka przedstawi regulacje unijne obowiązujące w przedmiotowej dziedzinie. Istotne znaczenie dla sektorowych zasad udzielania i kontroli pomocy państwa w obszarze radiofonii i telewizji ma komunikat Komisji z 2009 roku w sprawie stosowania zasad pomocy państwa wobec radiofonii i telewizji publicznej (Dz. Urz. UE C 257 z dnia 27 października 2009 roku). Następnie omówione zostaną wybrane orzeczenia Trybunału Sprawiedliwości Unii Europejskiej, istotne z punktu widzenia zasad udzielania przez państwo pomocy dla mediów publicznych. ; The article discusses the European Union regulations on permitted aid provided to the public media by member states of the European Union (EU) and the practice of their application. The aim of the research is to verify the following thesis: European Union law regulates the permitted state aid to public media only generally, but detailed guidelines are formulated ad casum, as a result of the control of the European Commission and according to the case law of the Court of Justice of the European Union. The first part will discuss the EU regulations in this area. The important document for sectoral policies and the provision of State aid control in the area of radio and television is the Commission Communication of 2009 on the application of State aid rules to public service broadcasting (OJ. EU C 257 of 27 October 2009). Then it will be discussed selected judgments of the Court of Justice of the European Union, important for the relevant rules of granting state aid to public media.
Polish intelligentsia shaped over the nineteenth century was to fulfill various tasks. One of the most important was the "state service", implemented, among others, by working on stateowned posts. The euphoria of the independence regained in 1918 accompanied the concern for the proper organizationof a state that did not even have a nationwide government, and several political centers pretended to be in power. The country was destroyed and famished, and the borders had to be marked out by armed forces, despite the fact that there was actually no uniform army. There was no administrative apparatus that would turn economic and social-political life into peaceful work. It is not surprising that the Polish intelligentsia had an important role to play in this case, and the functioning of the state depended primarily on the number and quality of personnel it could have at its disposal. It should be noted that certainly the process of building the state and creating its apparatus have activated a fairly wide circle of professionals and activists among the intelligentsia, who did even titanic work in the difficult conditions of the interwar period, which was visible in the reconstruction and organization of the new Polish state and ensuring conditions for peaceful existence. ; Inteligencja polska ukształtowana na przestrzeni XIX w. miała spełniać różnorodne zadania. Jednym z najważniejszych była "służba państwowa", realizowana między innymi poprzez pracę na państwowych etatach. Euforii z odzyskanej w 1918 r. niepodległości towarzyszyła troska o odpowiednie zorganizowanie państwa, które nie miało nawet ogólnopolskiego rządu, a kilka ośrodków politycznych pretendowało do władzy. Kraj był zniszczony i wygłodzony, a do tego granice trzeba było wytyczać drogą zbrojną, pomimo tego, że właściwie nie było jednolitej armii. Brakowało aparatu administracyjnego, który przestawiłby życie gospodarcze i społeczno-polityczne na pracę pokojową. Nic dziwnego, że polska inteligencja miała w tym przypadku do odegrania istotną rolę, a funkcjonowanie państwa zależało przede wszystkim od liczebności i jakości kadr, jakimi mogło dysponować. Należy zaznaczyć, że z pewnością proces budowy państwa oraz tworzenie jego aparatu zaktywizowały do działania dość szerokie grono fachowców i działaczy wśród inteligencji, którzy wykonywali tytaniczną wręcz pracę, w trudnych przecież warunkach dwudziestolecia międzywojennego, co było widoczne w odbudowie i organizacji nowego państwa polskiego oraz zapewnieniu warunków do pokojowej egzystencji.
Polish intelligentsia shaped over the nineteenth century was to fulfill various tasks. One of the most important was the "state service", implemented, among others, by working on stateowned posts. The euphoria of the independence regained in 1918 accompanied the concern for the proper organizationof a state that did not even have a nationwide government, and several political centers pretended to be in power. The country was destroyed and famished, and the borders had to be marked out by armed forces, despite the fact that there was actually no uniform army. There was no administrative apparatus that would turn economic and social-political life into peaceful work. It is not surprising that the Polish intelligentsia had an important role to play in this case, and the functioning of the state depended primarily on the number and quality of personnel it could have at its disposal. It should be noted that certainly the process of building the state and creating its apparatus have activated a fairly wide circle of professionals and activists among the intelligentsia, who did even titanic work in the difficult conditions of the interwar period, which was visible in the reconstruction and organization of the new Polish state and ensuring conditions for peaceful existence. ; Inteligencja polska ukształtowana na przestrzeni XIX w. miała spełniać różnorodne zadania. Jednym z najważniejszych była "służba państwowa", realizowana między innymi poprzez pracę na państwowych etatach. Euforii z odzyskanej w 1918 r. niepodległości towarzyszyła troska o odpowiednie zorganizowanie państwa, które nie miało nawet ogólnopolskiego rządu, a kilka ośrodków politycznych pretendowało do władzy. Kraj był zniszczony i wygłodzony, a do tego granice trzeba było wytyczać drogą zbrojną, pomimo tego, że właściwie nie było jednolitej armii. Brakowało aparatu administracyjnego, który przestawiłby życie gospodarcze i społeczno-polityczne na pracę pokojową. Nic dziwnego, że polska inteligencja miała w tym przypadku do odegrania istotną rolę, a funkcjonowanie państwa zależało przede wszystkim od liczebności i jakości kadr, jakimi mogło dysponować. Należy zaznaczyć, że z pewnością proces budowy państwa oraz tworzenie jego aparatu zaktywizowały do działania dość szerokie grono fachowców i działaczy wśród inteligencji, którzy wykonywali tytaniczną wręcz pracę, w trudnych przecież warunkach dwudziestolecia międzywojennego, co było widoczne w odbudowie i organizacji nowego państwa polskiego oraz zapewnieniu warunków do pokojowej egzystencji.
Polish intelligentsia shaped over the nineteenth century was to fulfill various tasks. One of the most important was the "state service", implemented, among others, by working on stateowned posts. The euphoria of the independence regained in 1918 accompanied the concern for the proper organizationof a state that did not even have a nationwide government, and several political centers pretended to be in power. The country was destroyed and famished, and the borders had to be marked out by armed forces, despite the fact that there was actually no uniform army. There was no administrative apparatus that would turn economic and social-political life into peaceful work. It is not surprising that the Polish intelligentsia had an important role to play in this case, and the functioning of the state depended primarily on the number and quality of personnel it could have at its disposal. It should be noted that certainly the process of building the state and creating its apparatus have activated a fairly wide circle of professionals and activists among the intelligentsia, who did even titanic work in the difficult conditions of the interwar period, which was visible in the reconstruction and organization of the new Polish state and ensuring conditions for peaceful existence. ; Inteligencja polska ukształtowana na przestrzeni XIX w. miała spełniać różnorodne zadania. Jednym z najważniejszych była "służba państwowa", realizowana między innymi poprzez pracę na państwowych etatach. Euforii z odzyskanej w 1918 r. niepodległości towarzyszyła troska o odpowiednie zorganizowanie państwa, które nie miało nawet ogólnopolskiego rządu, a kilka ośrodków politycznych pretendowało do władzy. Kraj był zniszczony i wygłodzony, a do tego granice trzeba było wytyczać drogą zbrojną, pomimo tego, że właściwie nie było jednolitej armii. Brakowało aparatu administracyjnego, który przestawiłby życie gospodarcze i społeczno-polityczne na pracę pokojową. Nic dziwnego, że polska inteligencja miała w tym przypadku do odegrania istotną rolę, a funkcjonowanie państwa zależało przede wszystkim od liczebności i jakości kadr, jakimi mogło dysponować. Należy zaznaczyć, że z pewnością proces budowy państwa oraz tworzenie jego aparatu zaktywizowały do działania dość szerokie grono fachowców i działaczy wśród inteligencji, którzy wykonywali tytaniczną wręcz pracę, w trudnych przecież warunkach dwudziestolecia międzywojennego, co było widoczne w odbudowie i organizacji nowego państwa polskiego oraz zapewnieniu warunków do pokojowej egzystencji.
The article aims at presenting the connection between growing international cooperation of public administration in relation to organization and functioning of public service. The presentation is made with the example of the antimonopoly administration. It begins with a short description of the legal basis of international cooperation of the Polish competition authority. It is followed with a short overview of different modes of this cooperation on global, European and bilateral levels. Despite extensive international cooperation of the Polish competition authority, its internal organization is rather inefficient and fails to deliver relevant input from the international cooperation into internal works of the authority. Similarly, civil servants of the competition authority are not offered to rise their skills in relation to foreign cooperation as well as there are no transfers between jurisdictional departments and the department for the international cooperation which keeps those departments separated. ; W artykule został omówiona problematyka wzrostu międzynarodowej współpracy organów administracji publicznej oraz jej wpływu na organizację i funkcjonowanie służby publicznej. Prezentacja jest przeprowadzona na przykładzie administracji antymonopolowej. Na początku przedstawiono podstawy prawne współpracy międzynarodowej polskiego organu ochrony konkurencji. Następnie analiza objęła różne przejawy tej współpracy na szczeblu światowym, europejskim i bilateralnym. Pomimo rozwiniętej współpracy międzynarodowej polskiego organu ochrony konkurencji wewnętrzna organizacja jego urzędu jest do niej nieprzystosowana i w znacznym stopniu utrudnia przełożenie skutków tej współpracy na wykonywanie przezeń jurysdykcji administracyjnej. Jednocześnie urzędnicy UOKiK nie są szkoleni w kierunku rozwijania współpracy międzynarodowej, a brak wewnętrznych transferów pomiędzy departamentem orzeczniczym i współpracy z zagranicą powoduje, że funkcjonują one w izolacji od siebie.
The situation around the COVID-19 pandemic is very serious worldwide. In addition to health problems, it also has many social and economic impacts. In our article, we have looked at the economic impact on the accommodation services sector. Despite repeated restrictions imposed by the government of the Czech Republic on this activity, there is speculation about violations of government measures. Our article aimed at identifying possible weaknesses in government measures and potential space for the emergence of a "grey economy" segment in accommodation services during the COVID-19 pandemic in the Czech Republic. Our results show that there may be a tax evasion of 35.6% relating to entrepreneurs' income. In addition, such a businessman receives a subsidy per unoccupied room and does not pay any occupational tax for accommodated guests. For natural persons who do not hire their premises on an ongoing basis, the tax evasion rate may be 10.5%, while still no charge on stay (tourist tax) is paid. ; Na całym świecie sytuacja wywołana przez pandemię COVID-19 jest bardzo poważna. Poza problemami zdrowotnymi są także widoczne liczne skutki społeczne i gospodarcze spowodowane rozprzestrzenianiem się wirusa. W artykule przeanalizowaliśmy skutki gospodarcze w sektorze usług noclegowych. Mimo ograniczeń wielokrotnie nakładanych na ten obszar działalności przez rząd Republiki Czeskiej spekuluje się, iż dochodzi do naruszenia obostrzeń rządowych. Niniejszy artykuł ma na celu wykrycie ewentualnych słabych stron metod stosowanych przez rząd oraz potencjalnej przestrzeni dla powstawania "szarej strefy" w usługach zakwaterowania w czasie trwania pandemii COVID-19 w Czechach. Nasze wyniki pokazują, że może dochodzić do uchylania się od płacenia podatków o wartości 35,6% dochodów przedsiębiorców. Ponadto taki przedsiębiorca otrzymuje dotację w przeliczeniu na wolne pokoje i nie płaci podatku od działalności gospodarczej za zakwaterowanie gości. W przypadku osób fizycznych, które nie wynajmują swoich pomieszczeń na bieżąco, wartość uchylania się od płacenia podatków może sięgać 10,5%, jednakże tu również nie pobiera się opłat za pobyt (podatku turystycznego).
