Martin Vejačka, Tomáš Štofa
The rapid development of information and communication technologies (ICT) in recent years has brought major changes in many areas of the economy and even created its new sectors. Rising complexity of technological and heterogeneity of technological infrastructure and their applications contributed to changes in every business area (Voříšek et al., 2015). New opportunities to sell products and provide services arose in the electronic environment. Customers routinely buy in e-shops and electronic banking became a very important form of banking services usage in last two decades.
Jana Janoušková, Šárka Sobotovičová
The issue of ﬁscal decentralization in the context of the ﬁscal autonomy of local selfgovernments is still current. The Czech Republic is among the countries with lower tax autonomy (Blöchliger & Pinero Campos, 2011; OECD,
2016; Sedmihradská, 2015). The revenue from assigned taxes and from subsidy programs makes up decisive share in municipal budgets. The state speciﬁes the percentage of revenue for this type of tax that belongs to a speciﬁc part of the budget system (in the case of the Czech Republic i.e. regions and municipalities).
Cristian Mihai Dragos, Simona Laura Dragos
As an effective tool for mitigating ﬁnancial risk, insurance has nowadays become a key sector of a functioning modern society. Motor insurance constitutes the largest line of business of the non-life insurance sector in Europe, considering its ﬂeet of around 334 million vehicles registered in 2013 (Insurance Europe, 2015). The total motor insurance premiums in Europe amounted to €123.5 billion in 2013, with a 28% share of the total Gross Written Premiums.