Aspects of spatial distribution of tax revenues in terms of usage in regional budgets

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86096021" target="_blank" >RIV/61989100:27510/15:86096021 - 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
Aspects of spatial distribution of tax revenues in terms of usage in regional budgets
Original language description
The paper is focused on the tax collection issue in the Czech Republic from the point of territorial view and the consideration of suitability of the fiscal federalism model in the Czech Republic conditions, all from the point of formation of regional budgets revenues. There are reflected the aspects of evaluation, which are influencing the tax collection by the affiliation to the relevant territory, where the territorial aspect of regions are monitored. The tax collection in regions is influenced by the number of conditions, especially by the aspects of effective tax administration including control possibilities. By the tax collecting, there is highlighted the effective tax administration. However the effective tax administration does not allow usingof tax revenues collected in the relevant territorial units for usage as its own regional budget resources.
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
2015
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 2015 : proceedings of the 20th international conference
ISBN
978-80-245-2094-0
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
267-272
Publisher name
Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Apr 17, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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