Ivana Kuchařová

Czech University of Life Sciences Prague | CULS · Department of Trade and Accounting

The increasing cross-border movement of capital, goods and services within multinational companies cre-ates pressure in the competitive tax fi eld. There fore, EU leaders defi ned common rules for the corporate tax within the EU in order to achieve greater harmonization of this tax. In 2011, the European Commission is-sued a directive defi ning the...

The paper focuses on the use of the possible potential of real estate tax revenues by municipalities in the Czech Republic. Municipalities can set or adjust the rate of coefficients for real estate tax. The objective of the paper is to evaluate how municipalities in the Czech Republic use the possibility of introducing or adjusting real estate tax...

Research background: With the advancing entrance of digital technologies into all areas of private and business life in the past 10 years a new digital asset referred to as virtual currency or cryptocurrency had been invented. This virtual currency is not yet regulated in most countries and there is a need to establish a legal framework for account...

Research background: Combating tax evasion is part of tax administration in most countries. As globalization progresses, tax evasion and tax fraud are growing. All this has a negative impact on tax revenues of state budgets. Globalization is helping to apply similar practices by states against tax evasion. Within the EU, it is mainly about harmoniz...

This paper focuses on the exams success rate of students of different grades, disciplines and forms of study in accounting subjects at FEM CULS Prague in the period 2014/2015-2018/2019. Apartial objective is to determine an optimal number of places needed for the exam terms announced in a semester for students of accounting courses. The data were d...

In the context of globalization, international institutional investors have taken over a significant proportion of global investment assets. Among this group also belong to collective investment undertakings whose primary motive is regulated by collecting funds from indeterminate group of natural persons and legal persons for the purpose of doing b...

The article examines the importance of selected pedagogical factors, which influence the motivation of Czech vocational secondary school students to study accounting. This is a highly topical issue both at national and international level. It examines teacher and student motivation for various fields of study and levels of education. Determining th...

Lay's self-assessment scale was used to measure academic procrastination among students at CULS in Prague, with 180 students from various faculties taking part in the study. Statistical methods were used to process data from anonymous questionnaires. The main subject of the study was the relationship between the degree of procrastination in account...

Each entity registered in the public register must disclose information regarding their financial statement for every accounting period. The respective financial statement is entered in the collection of public documents and is accessible from www.justice.cz as an open source of information to external users. In our paper, we compare theory and pra...

The contribution focuses on sickness insurance in the Czech Republic and the Slovak Republic from the point of view of employers. The aim of the paper is to evaluate the specifics of sickness insurance in the Czech Republic and the Slovak Republic in terms of possible impacts on employers (especially the business sphere). Based on the analyses carr...

The paper analyses exam results in the Accounting Theory subject in the Business and Administration (BA) and Public Administration and Regional Development (PARD) study fields from 2014-2017. In order to obtain a credit, students must score at least 70% in individual self-tests taken at home using learning materials and satisfy the conditions in th...

The aim of this paper is to evaluate whether the exchange rate hedging costs at collective investment companies affects the performance of these entities. The evaluation is based on a correlation in time series. Exchange rate risk is related to the position of CZK as the reference currency of the target group (households and institutions), to which...