In this study, the authors use the terms “public policy centers (PPC)” and “think tanks” synonymously. While in the United States a think tank is an entity with a legal status (for example described in the US tax code), in the Czech Republic there is no legal definition of think tank or PPC, and therefore the approach to describing this concept is a doctrinal one. At the same time, in the second chapter, dedicated to the legal and financial framework of PPC, the authors use the term nonprofit organizations, as the purpose of this chapter is to analyze the entire nonprofit sector in the country.
The Public Policy Centers in the Czech Republic report is based on a survey of ten think tanks existing in the Czech Republic. These think tanks were identified and selected by the authors primarily on the basis of their reputation/visibility in the policy community, and also in an attempt to reflect on the diversity of such institutions, in terms of substantive focus, size, legal form and connection. with political parties, value focus etc. The research was based on personal interviews with executive representatives of the above-mentioned think tanks, as well as on the study and analysis of other information available mainly through their websites.
The contribution is therefore based on ten case studies, on the basis of which the authors try to establish a general framework that describes common features and differences between public policy centers in the Czech Republic. In addition, the paper builds on the content of a thorough publication by Jiří Schneider, which analyzes the position of think tanks in the Visegrad countries and is the most extensive publication on this topic published in the Czech Republic.1.
In this way, politicians often initiate the foundation of a think tank in order to promote a certain agenda in the public political debates or policy-making processes, or to promote certain values (such as liberal, conservative or socialist values). In this context, it is also worth noting that the founders/initiators of PPC often tend to retain a stake in the activity. An interesting example of the founding of a think tank through politically connected persons is the Institute for Social and Economic Analysis (ISEA)5, founded by Petr Matějů, sociologist and deputy in the Chamber of Deputies.
This will be explained in more detail in the next section, which will examine the main functions performed by think tanks in the Czech Republic. As the survey of think tanks in the Czech Republic was undertaken, the authors have identified several key functions that public policy centers typically perform. Similarly, the CEP has been one of the main proponents of the flat tax in the country.
Likewise, the mission of the Civic Institute is to promote conservative Christian values in Czech society. The other feature is that the term "lobbying" with which advocacy is often associated still has some negative connotations in the Czech discourse.
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As explained in the text below, even a non-profit organization can pursue its own economic activity and can even make a profit. TYPOLOGY OF NON-PROFIT ORGANIZATIONS IN THE CZECH REPUBLIC As already mentioned, the Income Tax Act stipulates the best definition and summary of non-profit organizations. This means that, unlike in business entities, profits may not be distributed among the owners or founders of a non-profit organization.
This type of non-profit organization is directly defined by the Civil Code (Act No. 40/1964 Coll., as amended). However, the latter form of universities cannot be considered non-profit organizations in the strict sense. From a tax point of view, the position of non-profit organizations is generally more favorable than that of commercial companies.
The reason lies in the fact that they primarily concentrate on non-profit and socially beneficial activities. Let's examine the benefits of non-profit organizations under different kinds of taxes. The most important provision in the Income Tax Act concerns the possibility of reducing the tax base for non-profit organizations by up to 30%, but not more than approx. CZK. EUR 33,000).
Another important provision of the Income Tax Act determines in which cases a non-profit organization must (and in which cases it does not) file a tax return. In general, we can say that non-profit organizations are treated very preferentially when compared to other entities when it comes to income tax. While non-profit organizations have preferential treatment in income tax, the enactment of the new law no.
All non-profit organizations mentioned in this document are exempt from these taxes in the Czech Republic. The Income Tax Act stipulates that a donor can deduct donations made to non-profit organizations from his tax base, reduced by statutory deductions. In tax cession, an individual (sometimes also a legal entity) decides which non-profit entity will receive a certain percentage of the assessed income tax.
The question is whether the tax allocation system will increase the inflow of money into the non-profit sector. The tax assignment system therefore does not automatically generate a higher income for the non-profit sector.
It can be said that the relationship between politics and think tanks works both ways. The fact that a think-tank claims to be independent, however, does not mean that it does not cooperate with political parties. The main representatives of Czech political parties actively participate in panel debates or take the floor at conferences organized by think tanks.
Representatives of think tanks often maintain contacts with parliamentary or senatorial factions of political parties and their members. This is important, if think tanks want to influence policy, they must have it. What was not so common in the Czech Republic is also the fluctuation between think-tanks and politics/government.
Although it happens that think tanks are founded by politicians (such as CEP, CEVRO), the political representatives usually do not intervene in the day-to-day work of think tanks. INTERACTION OF CZECH THINK TANKS WITH PUBLIC ADMINISTRATION Drawing the dividing line between politics and public administration is rather difficult, especially in the Czech Republic. From our research it appeared that individual think tanks enjoy a very varied level of relationship with public administration.
Other think tanks focused on international relations and foreign policy also work closely with the Ministry of Foreign Affairs. Donations from government bodies can be an important source of income for think tanks. Currently, in addition to the own funds of individual ministries, think tanks can also apply for EU projects and funds managed by these ministries.
An important input to the work of the public administration is also advice on special issues with think tanks. In this part of the paper we refer in particular to the relations between think tanks themselves as well as their relations with universities. These intensive relations from the investigated think tanks were mostly encountered in the case of CESES and EUROPEUM.
But also the staff of other think tanks are often active at some of the universities. It is also not unusual for the think tanks to recruit university students as young researchers or even volunteers. The academic community is also one of the most important target groups of brainstorming events, including publications, conferences, panel discussions and other activities.
European Foundation in Great Britain, Štefánik Institute in Slovakia, conservative think tanks in Poland and Hungary.
