Personal Income Tax as a Stimulus Tax of Municipal Budgets

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86091705" target="_blank" >RIV/61989100:27510/14:86091705 - 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
Personal Income Tax as a Stimulus Tax of Municipal Budgets
Original language description
In the paper, there is reflected the issue of the revenues of municipal budgets in the conditions of the Czech Republic. Especially, there is dealt with the personal income tax which plays the role of stimulus tax. Revenue of this tax, considering particular municipality, is given by the residence of entrepreneurs ? natural persons ? in the territory of the specific municipality. The author analyses role of this tax in municipal budgets in relation to the development in time; he also focuses on the taximpact to municipalities according to the drains on profits, size of the entrepreneurs´ profit and the number of entrepreneurs in the municipality. In the paper, there is also simulated the tax collection and different impacts on municipalities are shown. The issue of equity in size of tax revenue in municipal budgets is addressed; there are proposed possible solutions of problematic aspects of equity among municipalities.The paper shows that the use of this tax in the form of a tax stim
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
Theoretical and Practical Aspects of Public Finance 2014 : proceedings of the 19th international conference : Prague, April 2014
ISBN
978-80-7478-534-4
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
314-321
Publisher name
Wolters Kluwer Česká republika
Place of publication
Praha
Event location
Praha
Event date
Apr 11, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000348877900034

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