Comparison of entrepreneurial support in selected Central European countries during the 2024 floods
| dc.contributor.author | Hodinková, Monika | |
| dc.contributor.author | Semerád, Pavel | |
| dc.contributor.author | Boubín, Jan | |
| dc.date.accessioned | 2026-01-29T09:51:10Z | |
| dc.date.available | 2026-01-29T09:51:10Z | |
| dc.date.issued | 2025 | |
| dc.description.abstract-translated | Our research focused on the forms of state support designated for entrepreneurs affected by the September 2024 floods. Our aim was to compare the approaches of selected Central European states, specifically focusing on Austria, the Czech Republic, and Poland. The results of the research show that there is agreement among the examined countries in some areas of support, in particular in the extension of deadlines for filing tax returns, the payment of taxes or advances, and also in the provision of support for the payment of wage costs. At the same time, the analysis pointed to substantial differences in the approaches of the individual countries, which manifested themselves especially in the setting of limits for the tax deductibility of donations and in the different regime for the application of value added tax to donations provided to flood victims. In this area, Poland's approach was absolutely groundbreaking, as it introduced a zero VAT rate on donations provided to persons in areas affected by a natural disaster. A clearly different approach was also taken to the scope of deductibility of depreciation for newly acquired tangible assets. Particularly instructive are the measures adopted in Austria, which made it possible to increase tax-deductible depreciation for newly acquired assets, thereby accelerating the renewal and modernization of assets necessary for the conduct of business activities. | en |
| dc.format | 17 s. | cs |
| dc.format.mimetype | application/pdf | |
| dc.identifier.doi | https://doi.org/10.24132/jbt.2025.15.2.27_43 | |
| dc.identifier.issn | 2788-0079 | |
| dc.identifier.uri | http://hdl.handle.net/11025/64539 | |
| dc.language.iso | en | en |
| dc.publisher | Západočeská univerzita v Plzni | cs |
| dc.rights | © Západočeská univerzita v Plzni | cs |
| dc.rights.access | openAccess | en |
| dc.subject | státní podpora | cs |
| dc.subject | povodně | cs |
| dc.subject | daňové úlevy | cs |
| dc.subject | podnikatelé | cs |
| dc.subject | osvobození od daně | cs |
| dc.subject.translated | state aid | en |
| dc.subject.translated | floods | en |
| dc.subject.translated | tax reliefs | en |
| dc.subject.translated | entrepreneurs | en |
| dc.subject.translated | tax exemption | en |
| dc.title | Comparison of entrepreneurial support in selected Central European countries during the 2024 floods | en |
| dc.type | článek | cs |
| dc.type | article | en |
| dc.type.status | Peer-reviewed | en |
| dc.type.version | publishedVersion | en |
| local.files.count | 1 | * |
| local.files.size | 411252 | * |
| local.has.files | yes | * |
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