EVALUATION OF PUBLIC FINANCE IN THE TOURISM SECTOR AT THE MUNICIPAL BUDGET LEVEL

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25619161%3A_____%2F17%3AN0000060" target="_blank" >RIV/25619161:_____/17:N0000060 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
EVALUATION OF PUBLIC FINANCE IN THE TOURISM SECTOR AT THE MUNICIPAL BUDGET LEVEL
Original language description
The Assessment of public finance in the context of their allocation function is usually defined by criteria called. 3E: economy, efficiency and effectiveness. This approach is used for analyses of public finance at the municipal level from the point of view of revenues from local taxes in direct connection with tourism and expenditures invested into tourism sector on the other hand. There is a total of 6,252 municipalities in the Czech Republic (2015). 903 municipalities (14.4 %) applied a local spa or recreational stay fee and 1,387 municipalities (22.2 %) applied local accommodation capacity fee in 2015. Municipalities gained 6.8 bn. CZK from both local fees during the reporting period 2000 – 2015. Prague, the capital city, holds a dominant position as far as the volume of financial means drawn through these fees is concerned. Investments into tourism development is much lower on the local level. The article aims to evaluate utilization of public finances in the tourism sector on local budget levels in the Czech Republic. A time series analysis, Pearson correlation coefficient, index analysis and comparison were used to achieve the goal. The primary and secondary data were subjected to the analysis.
Czech name
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Czech description
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Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
APPLICATIONS OF MATHEMATICS AND STATISTICS IN ECONOMICS 2017 CONFERENCE PROCEEDINGS FULL TEXT PAPERS
ISBN
978-83-7695-693-0
ISSN
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e-ISSN
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Number of pages
12
Pages from-to
343-354
Publisher name
Wrocław University of Economics
Place of publication
Wrocław
Event location
Wrocław
Event date
Jan 1, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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