DISPARITIES OF THE REGIONS OF THE CZECH REPUBLIC IN TERMS OF TAX REVENUES

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F17%3A00010932" target="_blank" >RIV/47813059:19520/17:00010932 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.17059/2017-4-26" target="_blank" >http://dx.doi.org/10.17059/2017-4-26</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.17059/2017-4-26" target="_blank" >10.17059/2017-4-26</a>

Result language
angličtina
Original language name
DISPARITIES OF THE REGIONS OF THE CZECH REPUBLIC IN TERMS OF TAX REVENUES
Original language description
The paper deals with the issue of disparities in the tax revenue and yield coefficients of individual regions of the Czech Republic in the period from 2005 to 2014. The subject-matter of the research are the income taxes and the value-added tax, which are important tax revenues of public budgets and the source of financing of the regional and municipal budgets. For a comparison of the regions, the spot method is used. According to the results, the ranking of the regions is compiled. The spot method is based on the model region, which reaches the maximum values of a selected indicator. Furthermore, we calculated the indexes of revenues, along with yield coefficients of the value added tax as well as the corporate and personal income tax for each region. Tax revenues are affected in particular by legislative changes, but also by geographic, demographic and socio-economic differences among the regions. The authors have verified an assumption that individual regions have the same position in terms of both investigated variables. This assumption was not confirmed. It was found that the order of the regions for the examined variables was different. On the contrary, regions with a high share of tax revenues have low values in terms of tax yield coefficients.
Czech name
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Czech description
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Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50204 - Business and management

Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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