Dependence of Municipal Revenues on the Business Cycle in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F14%3A%230002732" target="_blank" >RIV/47813059:19520/14:#0002732 - 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
Dependence of Municipal Revenues on the Business Cycle in the Czech Republic
Original language description
The aim of the paper is to examine the dependence of municipal revenues on the business cycle in the Czech Republic in the period 2001-2011. Municipalities are di-vided into four size categories. The correlation analysis is the basic method used for assessing the dependence of municipal revenues on business cycle expressed by GDP development. It was found that tax revenues (especially shared taxes) are sig-nificantly correlated and dependent on the GDP and the dependence increases with the size of municipalities. On the contrary, non-tax revenues are not affected by the business cycle. Dependence of intergovernmental transfers and capital revenues differs between size groups of municipalities.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 19th International Conference Theoretical and Practical Aspects of Public Finance 2014
ISBN
978-80-7478-534-4
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
286-295
Publisher name
Wolters Kluwer
Place of publication
Praha
Event location
VšE Praha
Event date
Apr 11, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000348877900031

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