Influence of criteria of the employees number in the municipality to the tax revenues of municipalities

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86096041" target="_blank" >RIV/61989100:27510/15:86096041 - 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
Influence of criteria of the employees number in the municipality to the tax revenues of municipalities
Original language description
The budgetary allocation of taxes is an important source of municipal budgets and generates in average a share of 55% of total municipal revenues. One of the used criteria is the distribution of income tax of individuals from employment according to the number of employed persons in the municipality, which is applied from 2002. This paper analyzes the influence of municipalities' tax revenues by criterion of the number of employees in the municipality in connection with the fact that the decisive criterion for providing of tax revenues to municipalities is the number of inhabitants. Assessment of those incomes then tracks the effects of the given criterion in terms of differentiation between municipalities and then the overall the role of given criterion in the frame of budgetary allocation of taxes for 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
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Public Economics and Administration 2015 : proceedings of the 11th international scientific conference : Ostrava, Czech Republic, 8th-9th September 2015
ISBN
978-80-248-3839-7
ISSN
1805-9104
e-ISSN
neuvedeno
Number of pages
6
Pages from-to
197-202
Publisher name
VŠB - Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Sep 8, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000377394000031

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