Suchergebnisse

There are about 2.2 million prisoners in the USA. It is generally viewed that this number is a result of a too severe penal system connected with the introduction of the absolute intolerance for drug crimes policy. But not only gang members and drug dealers are doing time in prison, this system also applies to war veterans. In 2012, there were 181,500 veterans behind bars, especially participants of the recent wars. Most of them face problems with addiction or struggle with permanent unemployment, homelessness or psychological disorders. This phenomenon is alarming because veterans as a privileged group have a social, medical, education cover and all capabilities not to break the law. Veterans as former soldiers, disciplined and well familiar with criminal law, who received ethics and international humanitarian law training courses, from practical point of view should not break the rules stated by the legal system. The image of former veterans who served their country, totally disagree with penitentiary statistics. Recent years have shown that military service, especially in the area of conflict, may become a double-edged sword, and in fact veterans may pose a threat to society.

In recent years the euro area has been characterised by a very low rate of economic growth (in some years there was even a real reduction in the volume of production). This has launched a debate among economists about the instruments to be applied in public policy to bolster the economy. In this article the author analysed the possible effects of fiscal and monetary policy on economic growth when economic stagnation in the euro area is accompanied by a high level of public debt as a percentage of GDP and a very low level of the interest rates set by the central bank as well as market interest rates. On the basis of economic theory the author considers whether expansionary fiscal policy will contribute to the growth of real output, or merely enlarge the public debt and increase the risk of sovereign debt default and currency crisis. The author also introduced the concept of quantitative easing as an instrument of expansionary monetary policy.

Zsfassung in tschech und engl. Sprache. Engl. Zsfassung u.d.T.: The presidency of the Czech Republic in the council of the European Union

Zsfassung in engl. Sprache u.d.T.: The exchange rate and the interest rate during the time of changes of the polish financial market

Als wichtigste Aufgaben der Wirtschaftspolitik für das neue Planjahrfünft ergeben sich aufgrund der Entwicklung Anfang der 80er Jahre die Wiederherstellung des Geld-Markt-Gleichgewichts, die sinnvolle Aufteilung der Investitionen und die Intensivierung des Außenhandels vor allem mit den RGW-Staaten. (BIOst-Hrs)

- Das Dilemma der Inflation + Aus dem Inhalt: + - Kurs der polnischen Währung und Devisen + - Restrukturierung des polnischen Exports + - Reorientierung des Außenhandels an dem RGW-Markt + - Relation Import-Produktion-Export + - Außenhandelsstruktur

This article aims to open the debate on the recurrent property tax in the Czech Republic, to define most important problems of the existing legal regulation and to set the list of possible solutions de lege ferenda. The hypothesis that the immovable property tax is a good tax and a traditional part of the Czech tax system, was confirmed. The most problematic issue is the low tax revenue. However, ad valorem system does not seem to be the solution and the unit system (area) tax base should be retained. There should be one maximum tax rate in the legislation for every type of property, and municipalities should have the right to introduce their own specific tax rates below that level. At the same time, there should be another rate (standard rate) in the legislation for those municipalities that do not set their own specific tax rates. ; Niniejszy artykuł ma na celu zainicjowanie debaty na temat pobieranego okresowo podatku od nieruchomości w Republice Czeskiej, a także wskazanie najważniejszych problemów, jakich nastręczają obowiązujące przepisy prawne, oraz zaproponowanie możliwych rozwiązań de lege ferenda. Potwierdzono hipotezę, że podatek od nieruchomości jest podatkiem korzystnym i stanowi tradycyjny element czeskiego systemu podatkowego. Najbardziej problematyczną kwestią są niskie dochody podatkowe. Podatek katastralny nie wydaje się jednak skutecznym rozwiązaniem i dlatego należy utrzymać system, w ramach którego podstawę opodatkowania nieruchomości ustala się w oparciu o wielkość powierzchni. Ustawodawstwo powinno przewidywać jedną maksymalną stawkę podatkową dla każdego typu nieruchomości, natomiast gminy powinny mieć prawo do ustalania własnych stawek podatkowych poniżej tego poziomu. W przepisach prawa powinna także funkcjonować dodatkowa (standardowa) stawka podatkowa, obowiązująca w gminach, które nie ustalają własnych stawek podatkowych.