Influence of evolution of the tax revenues to the sharing of tax revenues of the state budget and municipal budgets

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F16%3A86099429" target="_blank" >RIV/61989100:27510/16:86099429 - 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 evolution of the tax revenues to the sharing of tax revenues of the state budget and municipal budgets
Original language description
The paper is focused on the evaluation of the evolution of tax sharing between the state budget and the budgets of municipalities in the Czech Republic. Tax sharing is based on the distribution of tax revenues between the state budget, municipal budgets, budgets of regions and state funds at a specified ratio. The system of tax sharing introduced in 2001 was evolved, however its main base, i.e. the types of shared taxes, remain unchanged. To evaluate there is observed ratio of taxes received by state budget on the one hand and the budgets of municipalities on the other. Evolution of monitored taxes respectively of their parts is autonomous and the resulting ratio of taxes between budgets is influenced by the structure of taxes, by changes of portions in tax sharing and by evolution of revenues in individual taxes. Paper evaluates key issues that affect the tax sharing between municipalities and the state budget.
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
2016
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 2016: proceedings of the 21th international conference : Praha, 15 and 16 April 2016
ISBN
978-80-245-2155-8
ISSN
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e-ISSN
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Number of pages
5
Pages from-to
107-111
Publisher name
Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Apr 15, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000392677500017

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