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  • Author: Radka Macgregor Pelikánová x
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Radka MacGregor Pelikánová

Abstract

The virtualization and dematerialization of private as well as business life, including the conduct of business, are noticeable features of the 21st century. One must bear in mind that e-commerce is the biggest and the fastest growing market in the world.50 It is indispensable to consider the domain as a space on the Internet and the domain name as an Internet code address of a computer knot (IP numeric address) converted through the DNS database placed on special name computer servers into a verbal (literal) form. Such a unique and symbolic name performs many more functions than merely serving as an address and undeniably has a strong significance for successful business conduct. Th us, the choice of a TLD for a domain to be used for entrepreneurial activities truly matters and definitely should be done while considering key factors, including economic, legal, and technical aspects

Open access

Radka MacGregor Pelikánová and Petra Jánošíková

Abstract

The real estate transfer tax was introduced by the Habsburgs in the 19th century and has remained an integral part of the tax system of almost all countries historically belonging to their Danube monarchy. One century after the monarchy’s collapse, their common roots as well as national particularities can be observed. The goal of this paper is to confirm or reject the proposed hypothesis that the real estate transfer tax and its rate in post-Danube monarchy countries reflects more general public policies and preferences than neutral fiscal needs as suggested by GDP, GDP/capita, government debt/GDP, tax revenue/GDP, etc. The critical, genesis reflecting and comparative meta-analysis of the information about the dynamics of the evaluating regimes of the real estate transfer tax leads to the conclusion in the form of the confirmation of the proposed hypothesis, especially regarding the Czech Republic, making real estate transfer tax conceptually more a political than a fiscal instrument and posing a set of Socratic style questions inviting further research.

Open access

Eva Daniela Cvik and Radka Macgregor Pelikánová

Abstract

For over 50 years, the Common Agricultural Policy (CAP) has been fundamental for European integration, while taking up to 40% of the budget. The new CAP uses various funds and aims at both agricultural production support and rural development. This dichotomy is confirmed by the Treaty on functioning of the EU and developed by various Regulations and Directives. However, are the stated and implied objectives of the primary and secondary EU law under the auspices of the strategy Europe 2020 in compliance? A pioneering holistic Meta-Analysis of the legislative setting, academic treatises and general public perceptions reveals an unexpected byzantine mosaic of expressed and implied objectives, which are hardly to be reconciled. This threat to the new CAP needs to be addressed. Smart, sustainable and inclusive growth demands a reconciliation of efforts and objectives and cannot afford their fragmentation and anti-polarity.

Open access

Eva Daniela Cvik, Radka MacGregor Pelikánová and Michal Malý

Abstract

The Regulation (EU) 2016/679 on the protection of personal data (GDPR) was enacted in 2016 and applies from 25thMay 2018 in the entire EU. The GDPR is a product of an ambitious reform and represents a direct penetration of the EU law into the legal systems of the EU member states. The EU works on the enhancement of awareness about the GDPR and points out its bright side. However, the GDPR has its dark side as well, which will inevitably have a negative impact. Hence, the goal of this paper is twofold - (i) to scientifically identify, forecast, and analyze selected problematic aspects of the GDPR and its implementation, in particular for Czech municipalities, and (ii) to propose recommendations about how to reduce, or even avoid, their negative impacts. These theoretic analyses are projected to a Czech case study focusing on municipalities, which offers fresh primary data and allows a further refining of the proposed recommendations. An integral part of the performed analyses is also a theoretic forecast of expenses linked to the GDPR, which municipalities will have to include in their mandatory expenses and mid-term prognostic expectations regarding the impact on the budgets of these municipalities from Central Bohemia. The GDPR, like Charon, is at the crossing, the capacity and knowledge regarding its application is critical for operating in the EU in 2018. It is time both to admit that the GDPR has its dark side and to present real and practical recommendations about how to mitigate it.